Acorah Software Products - Accounts Production 17.1.130 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 13040011 Mrs Janet Ashfield iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13040011 2024-05-31 13040011 2025-05-31 13040011 2024-06-01 2025-05-31 13040011 frs-core:CurrentFinancialInstruments 2025-05-31 13040011 frs-core:NetGoodwill 2025-05-31 13040011 frs-core:NetGoodwill 2024-06-01 2025-05-31 13040011 frs-core:NetGoodwill 2024-05-31 13040011 frs-core:ShareCapital 2025-05-31 13040011 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 13040011 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 13040011 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 13040011 frs-bus:SmallEntities 2024-06-01 2025-05-31 13040011 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 13040011 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 13040011 frs-bus:Director1 2024-06-01 2025-05-31 13040011 frs-core:Non-currentFinancialInstruments 1 2025-05-31 13040011 frs-countries:EnglandWales 2024-06-01 2025-05-31 13040011 2023-05-31 13040011 2024-05-31 13040011 2023-06-01 2024-05-31 13040011 frs-core:CurrentFinancialInstruments 2024-05-31 13040011 frs-core:ShareCapital 2024-05-31 13040011 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 13040011 frs-core:Non-currentFinancialInstruments 1 2024-05-31
Registered number: 13040011
CARLHAM LTD
Unaudited Financial Statements
For The Year Ended 31 May 2025
JHB Accountancy Services
CARLHAM LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
CARLHAM LTD
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 13040011

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 55,000 |  | 55,000
|  |  | 55,000 |  | 55,000
CURRENT ASSETS
Stocks | 5 | 28,195 |  | 31,770 |
Debtors | 6 | 4,383 |  | 4,050 |
Cash at bank and in hand |  | 10,433 |  | 8,134 |
|  | 43,011 |  | 43,954 |
Creditors: Amounts Falling Due Within One Year | 7 | (101,168 ) |  | (105,834 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (58,157 ) |  | (61,880 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (3,157 ) |  | (6,880 )
NET LIABILITIES |  |  | (3,157 ) |  | (6,880 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (3,257 ) |  | (6,980 )
SHAREHOLDERS' FUNDS |  |  | (3,157) |  | (6,880)

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Janet Ashfield Director
15th February 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
CARLHAM LTD
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
CARLHAM LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13040011 . The registered office is 18 Clandon Avenue, Egham, Surrey, TW20 8LP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2024 | 55,000
As at 31 May 2025 | 55,000
Net Book Value
As at 31 May 2025 | 55,000
As at 1 June 2024 | 55,000

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 28,195 |  | 31,770

Page 2
Page 3
CARLHAM LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 633 |  | 300
Due after more than one year
Rent deposit | 3,750 |  | 3,750
| 4,383 |  | 4,050

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 355 |  | 4,845
Other taxes and social security | 2,716 |  | 45
VAT | 3,000 |  | 817
Accruals and deferred income | 4,314 |  | 9,344
Director's loan account | 90,783 |  | 90,783
| 101,168 |  | 105,834

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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