Acorah Software Products - Accounts Production 18.1.200 false true true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09318870 Mr J Layman true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09318870 2024-11-30 09318870 2025-11-30 09318870 2024-12-01 2025-11-30 09318870 frs-core:CurrentFinancialInstruments 2025-11-30 09318870 frs-core:Non-currentFinancialInstruments 2025-11-30 09318870 frs-core:ComputerEquipment 2025-11-30 09318870 frs-core:ComputerEquipment 2024-12-01 2025-11-30 09318870 frs-core:ComputerEquipment 2024-11-30 09318870 frs-core:PlantMachinery 2025-11-30 09318870 frs-core:PlantMachinery 2024-12-01 2025-11-30 09318870 frs-core:PlantMachinery 2024-11-30 09318870 frs-core:ShareCapital 2025-11-30 09318870 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09318870 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09318870 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09318870 frs-bus:SmallEntities 2024-12-01 2025-11-30 09318870 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09318870 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09318870 1 2024-12-01 2025-11-30 09318870 frs-bus:Director1 2024-12-01 2025-11-30 09318870 frs-bus:Director1 2024-11-30 09318870 frs-bus:Director1 2025-11-30 09318870 frs-countries:EnglandWales 2024-12-01 2025-11-30 09318870 2023-11-30 09318870 2024-11-30 09318870 2023-12-01 2024-11-30 09318870 frs-core:CurrentFinancialInstruments 2024-11-30 09318870 frs-core:Non-currentFinancialInstruments 2024-11-30 09318870 frs-core:ShareCapital 2024-11-30 09318870 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 09318870
Charlesbury Management Services Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Richards Associates Limited
North Lodge Hawkesyard
Armitage Lane
Rugeley
Staffordshire
WS15 1PS
Charlesbury Management Services Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Charlesbury Management Services Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 09318870

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 7,862 |  | 5,605 |
Cash at bank and in hand |  | 4,572 |  | 6,868 |
|  | 12,434 |  | 12,473 |
Creditors: Amounts Falling Due Within One Year | 6 | (11,470 ) |  | (10,033 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 964 |  | 2,440
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 964 |  | 2,440
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (173 ) |  | (2,210 )
NET ASSETS |  |  | 791 |  | 230
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 691 |  | 130
SHAREHOLDERS' FUNDS |  |  | 791 |  | 230

Page 1
Page 2
Charlesbury Management Services Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 J Layman Director
13 April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Charlesbury Management Services Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Charlesbury Management Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09318870 . The registered office is 31 Sandbach Road, Congleton, Cheshire, CW12 4LB.
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. Going Concern Disclosure
At the time of approving the financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
The directors continue to adopt the going concern basis of accounting in preparing financial statements.
2.3. Turnover
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.
2.4. 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:

Plant & Machinery | 25%
Computer Equipment | 33%

2.5. Financial Instruments
The company only enters in to basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties , and loans to related parties.
Page 3
Page 4
Charlesbury Management Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.6. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 1,200 | 600 | 1,800
As at 30 November 2025 | 1,200 | 600 | 1,800
Depreciation
As at 1 December 2024 | 1,200 | 600 | 1,800
As at 30 November 2025 | 1,200 | 600 | 1,800
Net Book Value
As at 30 November 2025 | - | - | -
As at 1 December 2024 | - | - | -

Page 4
Page 5
Charlesbury Management Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,409 |  | 1,133
Director's loan account | 6,453 |  | 4,472
| 7,862 |  | 5,605

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 2,067 |  | 2,039
Corporation tax | 8,576 |  | 7,291
Other taxes and social security | 51 |  | -
Accruals and deferred income | 776 |  | 703
| 11,470 |  | 10,033

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 173 |  | 2,210

8. Share Capital

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

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr John Layman | 4,472 | 1,981 | - | - | 6,453

The above loan is unsecured, interest free and repayable on demand.
The full amount of this loan was repaid within nine months of the company year end.
Page 5
Page 6
Charlesbury Management Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
10. Ultimate Controlling Party
The company's ultimate controlling parties are Mr. John Layman & Mrs June Bonnell by virtue of their ownership of 100% of the issued share capital in the company.
Page 6