Acorah Software Products - Accounts Production 18.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 05194293 Mrs Charmain Leek Mr Charles Leek iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05194293 2024-07-31 05194293 2025-07-31 05194293 2024-08-01 2025-07-31 05194293 frs-core:CurrentFinancialInstruments 2025-07-31 05194293 frs-core:Non-currentFinancialInstruments 2025-07-31 05194293 frs-core:BetweenOneFiveYears 2025-07-31 05194293 frs-core:ComputerEquipment 2025-07-31 05194293 frs-core:ComputerEquipment 2024-08-01 2025-07-31 05194293 frs-core:ComputerEquipment 2024-07-31 05194293 frs-core:FurnitureFittings 2025-07-31 05194293 frs-core:FurnitureFittings 2024-08-01 2025-07-31 05194293 frs-core:FurnitureFittings 2024-07-31 05194293 frs-core:MotorVehicles 2025-07-31 05194293 frs-core:MotorVehicles 2024-08-01 2025-07-31 05194293 frs-core:MotorVehicles 2024-07-31 05194293 frs-core:WithinOneYear 2025-07-31 05194293 frs-core:ShareCapital 2025-07-31 05194293 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 05194293 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 05194293 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 05194293 frs-bus:SmallEntities 2024-08-01 2025-07-31 05194293 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 05194293 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 05194293 frs-bus:Director1 2024-08-01 2025-07-31 05194293 frs-bus:Director1 2024-07-31 05194293 frs-bus:Director1 2025-07-31 05194293 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 05194293 frs-countries:EnglandWales 2024-08-01 2025-07-31 05194293 2023-07-31 05194293 2024-07-31 05194293 2023-08-01 2024-07-31 05194293 frs-core:CurrentFinancialInstruments 2024-07-31 05194293 frs-core:Non-currentFinancialInstruments 2024-07-31 05194293 frs-core:BetweenOneFiveYears 2024-07-31 05194293 frs-core:WithinOneYear 2024-07-31 05194293 frs-core:ShareCapital 2024-07-31 05194293 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 05194293
Clear Hear Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
SAS Accountant Limited T/A OJW Associates
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05194293
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 22,597 28,596
22,597 28,596
CURRENT ASSETS
Debtors 4 75 19,332
Cash at bank and in hand 1,401 17,811
1,476 37,143
Creditors: Amounts Falling Due Within One Year 5 (13,287 ) (30,365 )
NET CURRENT ASSETS (LIABILITIES) (11,811 ) 6,778
TOTAL ASSETS LESS CURRENT LIABILITIES 10,786 35,374
Creditors: Amounts Falling Due After More Than One Year 6 (25,866 ) (29,038 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,000 ) (5,278 )
NET (LIABILITIES)/ASSETS (18,080 ) 1,058
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (18,180 ) 958
SHAREHOLDERS' FUNDS (18,080) 1,058
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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 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 Charmain Leek
Director
29/04/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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 20% reducing balance
Computer Equipment 20% straight line
1.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
1.5. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2024: 1)
1 1
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3. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2024 51,115 1,461 9,132 61,708
As at 31 July 2025 51,115 1,461 9,132 61,708
Depreciation
As at 1 August 2024 24,944 1,461 6,707 33,112
Provided during the period 5,234 - 765 5,999
As at 31 July 2025 30,178 1,461 7,472 39,111
Net Book Value
As at 31 July 2025 20,937 - 1,660 22,597
As at 1 August 2024 26,171 - 2,425 28,596
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors 75 -
Other debtors - 19,332
75 19,332
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,786 4,025
Trade creditors 713 -
Bank loans and overdrafts 2,359 2,251
Other creditors 335 19,040
Taxation and social security 5,094 5,049
13,287 30,365
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 25,721 26,433
Bank loans 145 2,605
25,866 29,038
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7. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The maturity of these amounts is as follows:
Within one year 4,786 4,025
Between one and five years 25,721 26,433
30,507 30,458
30,507 30,458
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 August 2024 Amounts advanced Amounts repaid Amounts written off As at 31 July 2025
£ £ £ £ £
Mrs Charmain Leek 19,332 48,140 15,806 - 51,665
The above loan is unsecured, interest free and repayable on demand.
10. General Information
Clear Hear Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05194293 . The registered office is The Parlour, Trotshill Lane East, Worcester, Worcestershire, WR4 0AT.
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