Acorah Software Products - Accounts Production 19.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 10693702 Ms Michelle SMITH Mr GARY WITHERS iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10693702 2024-07-31 10693702 2025-07-31 10693702 2024-08-01 2025-07-31 10693702 frs-core:Non-currentFinancialInstruments 2025-07-31 10693702 frs-core:ShareCapital 2025-07-31 10693702 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 10693702 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10693702 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 10693702 frs-bus:SmallEntities 2024-08-01 2025-07-31 10693702 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10693702 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10693702 frs-core:UnlistedNon-exchangeTraded 2025-07-31 10693702 frs-core:UnlistedNon-exchangeTraded 2024-07-31 10693702 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-07-31 10693702 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-07-31 10693702 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-07-31 10693702 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 10693702 frs-bus:Director1 2024-08-01 2025-07-31 10693702 frs-bus:Director2 2024-08-01 2025-07-31 10693702 frs-countries:EnglandWales 2024-08-01 2025-07-31 10693702 2023-07-31 10693702 2024-07-31 10693702 2023-08-01 2024-07-31 10693702 frs-core:Non-currentFinancialInstruments 2024-07-31 10693702 frs-core:ShareCapital 2024-07-31 10693702 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 10693702
Candy Developments Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
ISA Consortium Ltd
206 New Road
Croxley Green
WD3 3HH
Candy Developments Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Candy Developments Ltd
Company Information
For The Year Ended 31 July 2025
Company Information

Directors | Ms Michelle SMITH
| Mr GARY WITHERS
Company Number | 10693702
Registered Office | Office 16, 206 New Road
| Croxley Green
| Rickmansworth
| WD3 3HH
Accountants | ISA Consortium Ltd
| 206 New Road
| Croxley Green
| WD3 3HH

Page 1
Page 2
Candy Developments Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 10693702

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 100 |  | 100
|  |  | 100 |  | 100
CURRENT ASSETS
Debtors | 5 | 229,413 |  | 179,413 |
Cash at bank and in hand |  | 6,892 |  | 69,071 |
|  | 236,305 |  | 248,484 |
Creditors: Amounts Falling Due Within One Year | 6 | (67,073 ) |  | (69,042 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 169,232 |  | 179,442
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 169,332 |  | 179,542
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (10,505 ) |  | (20,752 )
NET ASSETS |  |  | 158,827 |  | 158,790
CAPITAL AND RESERVES
Called up share capital | 8 |  | 102 |  | 102
Profit and Loss Account |  |  | 158,725 |  | 158,688
SHAREHOLDERS' FUNDS |  |  | 158,827 |  | 158,790

Page 2
Page 3
Candy Developments Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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

Ms Michelle SMITH Director
22/04/2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Candy Developments Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Candy Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10693702 . The registered office is Office 16, 206 New Road, Croxley Green, Rickmansworth, WD3 3HH.
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. Taxation
Income tax expense represents the sum of the tax currently payable .
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 100
As at 31 July 2025 | 100
Provision
As at 1 August 2024 | -
As at 31 July 2025 | -
Net Book Value
As at 31 July 2025 | 100
As at 1 August 2024 | 100

Page 4
Page 5
Candy Developments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Due after more than one year
Amounts owed by group undertakings | 233,413 |  | 183,413
Other debtors | (4,000) |  | (4,000)
| 229,413 |  | 179,413

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 67,073 |  | 69,042

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 10,505 |  | 20,752

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 102 |  | 102

Page 5