Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09178763 B Townsend E Townsend iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09178763 2024-08-31 09178763 2025-08-31 09178763 2024-09-01 2025-08-31 09178763 frs-core:CurrentFinancialInstruments 2025-08-31 09178763 frs-core:FurnitureFittings 2025-08-31 09178763 frs-core:FurnitureFittings 2024-09-01 2025-08-31 09178763 frs-core:FurnitureFittings 2024-08-31 09178763 frs-core:MotorVehicles 2025-08-31 09178763 frs-core:MotorVehicles 2024-09-01 2025-08-31 09178763 frs-core:MotorVehicles 2024-08-31 09178763 frs-core:PlantMachinery 2025-08-31 09178763 frs-core:PlantMachinery 2024-09-01 2025-08-31 09178763 frs-core:PlantMachinery 2024-08-31 09178763 frs-core:ShareCapital 2025-08-31 09178763 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09178763 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09178763 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09178763 frs-bus:SmallEntities 2024-09-01 2025-08-31 09178763 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09178763 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09178763 frs-bus:Director1 2024-09-01 2025-08-31 09178763 frs-bus:Director2 2024-09-01 2025-08-31 09178763 frs-countries:EnglandWales 2024-09-01 2025-08-31 09178763 2023-08-31 09178763 2024-08-31 09178763 2023-09-01 2024-08-31 09178763 frs-core:CurrentFinancialInstruments 2024-08-31 09178763 frs-core:ShareCapital 2024-08-31 09178763 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 09178763
Cracked Opal Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 09178763
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 49,880 58,522
49,880 58,522
CURRENT ASSETS
Debtors 5 403,630 250,000
Cash at bank and in hand 434,546 256,348
838,176 506,348
Creditors: Amounts Falling Due Within One Year 6 (154,233 ) (105,069 )
NET CURRENT ASSETS (LIABILITIES) 683,943 401,279
TOTAL ASSETS LESS CURRENT LIABILITIES 733,823 459,801
NET ASSETS 733,823 459,801
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 733,821 459,799
SHAREHOLDERS' FUNDS 733,823 459,801
For the year ending 31 August 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
B Townsend
Director
27/05/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Cracked Opal Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09178763 . The registered office is 32 Byron Hill Road, Harrow On The Hill, Middx, HA2 0HY.
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. 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% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 3 year straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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.
Page 2
Page 3
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 Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2024 47,384 42,050 26,602 116,036
Additions - - 10,833 10,833
As at 31 August 2025 47,384 42,050 37,435 126,869
Depreciation
As at 1 September 2024 20,908 15,138 21,468 57,514
Provided during the period 6,619 5,382 7,474 19,475
As at 31 August 2025 27,527 20,520 28,942 76,989
Net Book Value
As at 31 August 2025 19,857 21,530 8,493 49,880
As at 1 September 2024 26,476 26,912 5,134 58,522
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,520 -
Other debtors 1,607 -
Other taxes and social security 503 -
Amounts owed by associated companies 400,000 250,000
403,630 250,000
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (36 ) -
Other creditors 7,729 6,328
Taxation and social security 146,540 98,741
154,233 105,069
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 3