Acorah Software Products - Accounts Production 18.1.170 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 10718409 Dr Aman Chandra Mrs Elizabeth Chandra iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10718409 2024-04-30 10718409 2025-04-30 10718409 2024-05-01 2025-04-30 10718409 frs-core:CurrentFinancialInstruments 2025-04-30 10718409 frs-core:ComputerEquipment 2025-04-30 10718409 frs-core:ComputerEquipment 2024-05-01 2025-04-30 10718409 frs-core:ComputerEquipment 2024-04-30 10718409 frs-core:FurnitureFittings 2025-04-30 10718409 frs-core:FurnitureFittings 2024-05-01 2025-04-30 10718409 frs-core:FurnitureFittings 2024-04-30 10718409 frs-core:MotorVehicles 2025-04-30 10718409 frs-core:MotorVehicles 2024-05-01 2025-04-30 10718409 frs-core:MotorVehicles 2024-04-30 10718409 frs-core:ShareCapital 2025-04-30 10718409 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 10718409 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10718409 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 10718409 frs-bus:SmallEntities 2024-05-01 2025-04-30 10718409 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 10718409 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 10718409 frs-core:UnlistedNon-exchangeTraded 2025-04-30 10718409 frs-core:UnlistedNon-exchangeTraded 2024-04-30 10718409 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-04-30 10718409 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-04-30 10718409 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-04-30 10718409 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-04-30 10718409 frs-bus:Director1 2024-05-01 2025-04-30 10718409 frs-bus:Director2 2024-05-01 2025-04-30 10718409 frs-countries:EnglandWales 2024-05-01 2025-04-30 10718409 2023-04-30 10718409 2024-04-30 10718409 2023-05-01 2024-04-30 10718409 frs-core:CurrentFinancialInstruments 2024-04-30 10718409 frs-core:ShareCapital 2024-04-30 10718409 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 10718409
A Chandra Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Sharpe Medical Accounting Ltd
A Chandra Limited
Contents
Contents

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

Page 1
A Chandra Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 10718409

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 78,749 |  | 108,386
Investments | 5 |  | 184,396 |  | 184,396
|  |  | 263,145 |  | 292,782
CURRENT ASSETS
Debtors | 6 | 567,382 |  | 224,014 |
Cash at bank and in hand |  | 304,474 |  | 503,764 |
|  | 871,856 |  | 727,778 |
Creditors: Amounts Falling Due Within One Year | 7 | (68,841 ) |  | (69,198 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 803,015 |  | 658,580
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,066,160 |  | 951,362
NET ASSETS |  |  | 1,066,160 |  | 951,362
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,066,060 |  | 951,262
SHAREHOLDERS' FUNDS |  |  | 1,066,160 |  | 951,362

Page 1
Page 2
A Chandra Limited
Balance Sheet (continued)
As At 30 April 2025
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 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

Dr Aman Chandra Director | Mrs Elizabeth Chandra Director
12/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
A Chandra Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
A Chandra Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10718409 . The registered office is Normanby Gateway, Lysaghts Way, Scunthorpe, North Lincolnshire, DN15 9YG.
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 recognised when a company gains entitlement to receive income from a third party.
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:

Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 20% Straight Line
Computer Equipment | 20% 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.
...CONTINUED
Page 3
Page 4
A Chandra Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.4. Taxation - continued
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: 2 (2024: 2)
2 2
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 May 2024 | 156,242 | 10,513 | 17,169 | 183,924
As at 30 April 2025 | 156,242 | 10,513 | 17,169 | 183,924
Depreciation
As at 1 May 2024 | 59,836 | 5,260 | 10,442 | 75,538
Provided during the period | 24,101 | - | 5,536 | 29,637
As at 30 April 2025 | 83,937 | 5,260 | 15,978 | 105,175
Net Book Value
As at 30 April 2025 | 72,305 | 5,253 | 1,191 | 78,749
As at 1 May 2024 | 96,406 | 5,253 | 6,727 | 108,386

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 May 2024 | 184,396
As at 30 April 2025 | 184,396

...CONTINUED
Page 4
Page 5
A Chandra Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025

Provision
As at 1 May 2024 | -
As at 30 April 2025 | -
Net Book Value
As at 30 April 2025 | 184,396
As at 1 May 2024 | 184,396

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 38,841 |  | 25,506
Prepayments and accrued income | 312 |  | 312
Other debtors | 318,774 |  | -
Directors' loan accounts | 209,455 |  | 198,196
| 567,382 |  | 224,014

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 55,697 |  | 55,698
Other creditors | 10,344 |  | 9,591
Accruals and deferred income | 2,800 |  | 3,909
| 68,841 |  | 69,198

8. Share Capital

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

Page 5