Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 04770612 Mr Ashley Hutton Mrs Michele Hutton Mr Ashley Hutton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04770612 2024-05-31 04770612 2025-05-31 04770612 2024-06-01 2025-05-31 04770612 frs-core:CurrentFinancialInstruments 2025-05-31 04770612 frs-core:Non-currentFinancialInstruments 2025-05-31 04770612 frs-core:ComputerEquipment 2025-05-31 04770612 frs-core:ComputerEquipment 2024-06-01 2025-05-31 04770612 frs-core:ComputerEquipment 2024-05-31 04770612 frs-core:FurnitureFittings 2025-05-31 04770612 frs-core:FurnitureFittings 2024-06-01 2025-05-31 04770612 frs-core:FurnitureFittings 2024-05-31 04770612 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 04770612 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 04770612 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 04770612 frs-core:PlantMachinery 2025-05-31 04770612 frs-core:PlantMachinery 2024-06-01 2025-05-31 04770612 frs-core:PlantMachinery 2024-05-31 04770612 frs-core:ShareCapital 2025-05-31 04770612 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 04770612 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 04770612 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 04770612 frs-bus:SmallEntities 2024-06-01 2025-05-31 04770612 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 04770612 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 04770612 frs-bus:Director1 2024-06-01 2025-05-31 04770612 frs-bus:Director2 2024-06-01 2025-05-31 04770612 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 04770612 frs-countries:EnglandWales 2024-06-01 2025-05-31 04770612 2023-05-31 04770612 2024-05-31 04770612 2023-06-01 2024-05-31 04770612 frs-core:CurrentFinancialInstruments 2024-05-31 04770612 frs-core:Non-currentFinancialInstruments 2024-05-31 04770612 frs-core:ShareCapital 2024-05-31 04770612 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 04770612
Calmed Developments Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
TaxAssist Accountants
24-28 Brockenhurst Road
Ascot
Berkshire
SL5 9DL
Calmed Developments Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Calmed Developments Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 04770612

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 34,694 |  | 34,930
|  |  | 34,694 |  | 34,930
CURRENT ASSETS
Cash at bank and in hand |  | 1,633 |  | 13,420 |
|  | 1,633 |  | 13,420 |
Creditors: Amounts Falling Due Within One Year | 5 | (5,533 ) |  | (13,656 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,900 ) |  | (236 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 30,794 |  | 34,694
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (1,687 ) |  | (1,875 )
NET ASSETS |  |  | 29,107 |  | 32,819
CAPITAL AND RESERVES
Called up share capital | 7 |  | 11 |  | 11
Profit and Loss Account |  |  | 29,096 |  | 32,808
SHAREHOLDERS' FUNDS |  |  | 29,107 |  | 32,819

Page 1
Page 2
Calmed Developments Limited
Balance Sheet (continued)
As At 31 May 2025
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

Mr Ashley Hutton Director
27/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Calmed Developments Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Calmed Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04770612 . The registered office is Redlands Cottage, Maidenhead Court Park, Maidenhead, Berkshire, SL6 8HN.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Open market value
Plant & Machinery | 15% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 33% reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 June 2024 | 33,905 | 5,502 | 2,511 | 2,452 | 44,370
As at 31 May 2025 | 33,905 | 5,502 | 2,511 | 2,452 | 44,370

...CONTINUED
Page 3
Page 4
Calmed Developments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025

Depreciation
As at 1 June 2024 | - | 4,897 | 2,503 | 2,040 | 9,440
Provided during the period | - | 91 | 8 | 137 | 236
As at 31 May 2025 | - | 4,988 | 2,511 | 2,177 | 9,676
Net Book Value
As at 31 May 2025 | 33,905 | 514 | - | 275 | 34,694
As at 1 June 2024 | 33,905 | 605 | 8 | 412 | 34,930

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 2,067 |  | 2,067
Credit Card | 56 |  | 189
Accruals and deferred income | 1,590 |  | 1,556
Directors' loan accounts | 1,820 |  | 9,844
| 5,533 |  | 13,656

6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,687 |  | 1,875

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 11 |  | 11

Page 4