Acorah Software Products - Accounts Production 17.1.130 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 9232103 Mrs Clare Shaw iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9232103 2024-09-30 9232103 2025-09-30 9232103 2024-10-01 2025-09-30 9232103 frs-core:CurrentFinancialInstruments 2025-09-30 9232103 frs-core:ComputerEquipment 2025-09-30 9232103 frs-core:ComputerEquipment 2024-10-01 2025-09-30 9232103 frs-core:ComputerEquipment 2024-09-30 9232103 frs-core:ShareCapital 2025-09-30 9232103 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 9232103 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 9232103 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 9232103 frs-bus:SmallEntities 2024-10-01 2025-09-30 9232103 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 9232103 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 9232103 frs-bus:Director1 2024-10-01 2025-09-30 9232103 frs-countries:EnglandWales 2024-10-01 2025-09-30 9232103 2023-09-30 9232103 2024-09-30 9232103 2023-10-01 2024-09-30 9232103 frs-core:CurrentFinancialInstruments 2024-09-30 9232103 frs-core:ShareCapital 2024-09-30 9232103 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 9232103
Clare's Accounts Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
Clear Accounts UK
Clare's Accounts Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Clare's Accounts Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 9232103

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 636 |  | 486
|  |  | 636 |  | 486
CURRENT ASSETS
Debtors | 5 | 3,382 |  | 1,140 |
Cash at bank and in hand |  | 12,301 |  | 9,971 |
|  | 15,683 |  | 11,111 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,404 ) |  | (2,144 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 12,279 |  | 8,967
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 12,915 |  | 9,453
NET ASSETS |  |  | 12,915 |  | 9,453
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10 |  | 10
Profit and Loss Account |  |  | 12,905 |  | 9,443
SHAREHOLDERS' FUNDS |  |  | 12,915 |  | 9,453

Page 1
Page 2
Clare's Accounts Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 Clare Shaw Director
16th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Clare's Accounts Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Clare's Accounts Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 9232103 . The registered office is 22 Courtenay Road, Winchester, Hampshire, SO23 7ER.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Computer Equipment | 3 years straight line

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Clare's Accounts Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 October 2024 | 2,214
Additions | 590
As at 30 September 2025 | 2,804
Depreciation
As at 1 October 2024 | 1,728
Provided during the period | 440
As at 30 September 2025 | 2,168
Net Book Value
As at 30 September 2025 | 636
As at 1 October 2024 | 486

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,382 |  | 1,140

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | -
Corporation tax | 1,621 |  | 1,023
Director's loan account | 1,782 |  | 1,121
| 3,404 |  | 2,144

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

8. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mrs Clare Shaw | 3,600 | 2,750

Page 4
Page 5
Clare's Accounts Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 3,600 |  | 2,750

Page 5