Acorah Software Products - Accounts Production 18.1.170 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08679004 Mr Christopher Ball Mrs Adelaine Ball iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08679004 2024-03-31 08679004 2025-03-31 08679004 2024-04-01 2025-03-31 08679004 frs-core:CurrentFinancialInstruments 2025-03-31 08679004 frs-core:Non-currentFinancialInstruments 2025-03-31 08679004 frs-core:ComputerEquipment 2025-03-31 08679004 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08679004 frs-core:ComputerEquipment 2024-03-31 08679004 frs-core:FurnitureFittings 2025-03-31 08679004 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08679004 frs-core:FurnitureFittings 2024-03-31 08679004 frs-core:NetGoodwill 2025-03-31 08679004 frs-core:NetGoodwill 2024-04-01 2025-03-31 08679004 frs-core:NetGoodwill 2024-03-31 08679004 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 08679004 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08679004 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 08679004 frs-core:MotorVehicles 2025-03-31 08679004 frs-core:MotorVehicles 2024-04-01 2025-03-31 08679004 frs-core:MotorVehicles 2024-03-31 08679004 frs-core:PlantMachinery 2025-03-31 08679004 frs-core:PlantMachinery 2024-04-01 2025-03-31 08679004 frs-core:PlantMachinery 2024-03-31 08679004 frs-core:ShareCapital 2025-03-31 08679004 frs-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 08679004 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08679004 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08679004 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08679004 frs-bus:SmallEntities 2024-04-01 2025-03-31 08679004 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08679004 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08679004 frs-core:UnlistedNon-exchangeTraded 2025-03-31 08679004 frs-core:UnlistedNon-exchangeTraded 2024-03-31 08679004 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 08679004 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 08679004 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 08679004 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 08679004 frs-bus:Director1 2024-04-01 2025-03-31 08679004 frs-bus:Director2 2024-04-01 2025-03-31 08679004 frs-countries:EnglandWales 2024-04-01 2025-03-31 08679004 2023-03-31 08679004 2024-03-31 08679004 2023-04-01 2024-03-31 08679004 frs-core:CurrentFinancialInstruments 2024-03-31 08679004 frs-core:Non-currentFinancialInstruments 2024-03-31 08679004 frs-core:ShareCapital 2023-03-31 08679004 frs-core:ShareCapital 2024-03-31 08679004 frs-core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 08679004 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-03-31 08679004 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08679004
Christopher Ball & Son Ltd
Financial Statements
For The Year Ended 31 March 2025
THB LLP
Christopher Ball & Son Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—7

Page 1
Christopher Ball & Son Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 08679004

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 6,050 |  | 6,050
Tangible Assets | 5 |  | 172,455 |  | 178,274
Investments | 6 |  | 328,691 |  | 328,691
|  |  | 507,196 |  | 513,015
CURRENT ASSETS
Stocks | 7 | 30,000 |  | 30,000 |
Debtors | 8 | 870,527 |  | 633,593 |
Cash at bank and in hand |  | 72,440 |  | 55,372 |
|  | 972,967 |  | 718,965 |
Creditors: Amounts Falling Due Within One Year | 9 | (1,570,150 ) |  | (1,263,907 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (597,183 ) |  | (544,942 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (89,987 ) |  | (31,927 )
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (47,423 ) |  | (47,423 )
NET LIABILITIES |  |  | (137,410 ) |  | (79,350 )
CAPITAL AND RESERVES
Called up share capital | 11 |  | 2 |  | 2
Profit and Loss Account |  |  | (137,412 ) |  | (79,352 )
SHAREHOLDERS' FUNDS |  |  | (137,410) |  | (79,350)

Page 1
Page 2
Christopher Ball & Son Ltd
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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 Christopher Ball Director | Mrs Adelaine Ball Director
26/02/2026

The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
Christopher Ball & Son Ltd
Statement of Changes in Equity
For The Year Ended 31 March 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 April 2023 | 2 | (172,992 ) | (172,990)
Profit for the year and total comprehensive income | - | 93,640 | 93,640
As at 31 March 2024 and 1 April 2024 | 2 | (79,352 ) | (79,350)
Loss for the year and total comprehensive income | - | (58,060 ) | (58,060)
As at 31 March 2025 | 2 | (137,412 ) | (137,410)

Page 3
Page 4
Christopher Ball & Son Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Christopher Ball & Son Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08679004 . The registered office is 1 & 2 Studley Court Mews, Studley Court, Guildford Road, Chobham, GU24 8EB.
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. 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 | No Provide
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

2.5. 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: 2)
2 2
Page 4
Page 5
Christopher Ball & Son Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 11,000
As at 31 March 2025 | 11,000
Amortisation
As at 1 April 2024 | 4,950
As at 31 March 2025 | 4,950
Net Book Value
As at 31 March 2025 | 6,050
As at 1 April 2024 | 6,050

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 April 2024 | 155,000 | 90,492 | 10,875 | 3,125
As at 31 March 2025 | 155,000 | 90,492 | 10,875 | 3,125
Depreciation
As at 1 April 2024 | - | 70,609 | 10,081 | 781
Provided during the period | - | 4,971 | 199 | 586
As at 31 March 2025 | - | 75,580 | 10,280 | 1,367
Net Book Value
As at 31 March 2025 | 155,000 | 14,912 | 595 | 1,758
As at 1 April 2024 | 155,000 | 19,883 | 794 | 2,344

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 April 2024 | 600 | 260,092
As at 31 March 2025 | 600 | 260,092
Depreciation
As at 1 April 2024 | 347 | 81,818
Provided during the period | 63 | 5,819
As at 31 March 2025 | 410 | 87,637

...CONTINUED
Page 5
Page 6
Christopher Ball & Son Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | 190 | 172,455
As at 1 April 2024 | 253 | 178,274

6. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 April 2024 | 328,691
As at 31 March 2025 | 328,691
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 328,691
As at 1 April 2024 | 328,691

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 30,000 |  | 30,000

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 687,601 |  | 484,460
Other debtors | 182,926 |  | 149,133
| 870,527 |  | 633,593

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 157,052 |  | 168,516
Bank loans and overdrafts | 77,688 |  | 97,128
Other creditors | 1,101,871 |  | 784,006
Taxation and social security | 233,539 |  | 214,257
| 1,570,150 |  | 1,263,907

Page 6
Page 7
Christopher Ball & Son Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
10. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 21,667 |  | 21,667
Other creditors | 25,756 |  | 25,756
| 47,423 |  | 47,423

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

12. Related Party Transactions
At the end of the year director owed an amount of £34,913 (2024 : 37,024 Cr) to the company.
Page 7