Acorah Software Products - Accounts Production 16.8.310 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 12868521 Mr Gian-Franco Cencelli Gian Franco Cencelli true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12868521 2024-04-30 12868521 2025-04-30 12868521 2024-05-01 2025-04-30 12868521 frs-core:CurrentFinancialInstruments 2025-04-30 12868521 frs-core:ShareCapital 2025-04-30 12868521 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 12868521 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 12868521 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 12868521 frs-bus:SmallEntities 2024-05-01 2025-04-30 12868521 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 12868521 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 12868521 1 2024-05-01 2025-04-30 12868521 frs-bus:Director1 2024-05-01 2025-04-30 12868521 frs-countries:EnglandWales 2024-05-01 2025-04-30 12868521 2023-04-30 12868521 2024-04-30 12868521 2023-05-01 2024-04-30 12868521 frs-core:CurrentFinancialInstruments 2024-04-30 12868521 frs-core:ShareCapital 2024-04-30 12868521 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 12868521
CARLTON MEWS W4 LTD
Unaudited Financial Statements
For The Year Ended 30 April 2025
CARLTON MEWS W4 LTD
Contents
Contents

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

Page 1
CARLTON MEWS W4 LTD
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 12868521

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 17,806,961 |  | 17,806,961 |
Debtors | 5 | 51,012 |  | 183,208 |
Cash at bank and in hand |  | 10,377 |  | 5,422 |
|  | 17,868,350 |  | 17,995,591 |
Creditors: Amounts Falling Due Within One Year | 6 | (25,260,754 ) |  | (21,028,491 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (7,392,404 ) |  | (3,032,900 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (7,392,404 ) |  | (3,032,900 )
NET LIABILITIES |  |  | (7,392,404 ) |  | (3,032,900 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (7,392,504 ) |  | (3,033,000 )
SHAREHOLDERS' FUNDS |  |  | (7,392,404) |  | (3,032,900)

For the year ending 30 April 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 his 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 Gian-Franco Cencelli Director
4 March 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
CARLTON MEWS W4 LTD
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
CARLTON MEWS W4 LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12868521 . The registered office is 1st Floor Arthur Stanley House,, 40-50 Tottenham Street,, London, United Kingdom, W1T 4RN.
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. 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.
2.3. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other
Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a
legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to
realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price
including transaction costs and are subsequently carried at amortised cost using the effective interest method unless
the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the
future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not
amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements
entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after
deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that
are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing
transaction, where the debt instrument is measured at the present value of the future payments discounted at a
market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business
from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not,
they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and
subsequently measured at amortised cost using the effective interest method.
2.4. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.5. Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
Page 2
Page 3
CARLTON MEWS W4 LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.6. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 17,806,961 |  | 17,806,961

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 624 |  | -
Other debtors | 9,000 |  | 9,000
VAT | 41,388 |  | 93,240
Amounts owed by group undertakings | - |  | 80,968
| 51,012 |  | 183,208

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 86,870 |  | 361,547
Bank loans and overdrafts | 21,209,031 |  | 16,348,374
Other creditors | 97,940 |  | 4,043,853
Accruals and deferred income | 183,991 |  | 147,229
Director's loan account | 3,682,922 |  | 127,150
Amounts owed to group undertakings | - |  | 338
| 25,260,754 |  | 21,028,491

7. Share Capital

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

8. Ultimate Controlling Party
The company's ultimate controlling party is Gian Franco Cencelli by virtue of his ownership of 100% of the issued share capital in the company.
Page 3