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Registered number: 12621311
Crystal Orchard Ltd
Unaudited Financial Statements
For the Period 1 January 2025 to 31 January 2026
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 12621311
31 January 2026 31 December 2024
Notes £ £ £ £
CURRENT ASSETS
Investments 5 - 219,161
Cash at bank and in hand 1 1,098
1 220,259
Creditors: Amounts Falling Due Within One Year 6 - (6,375 )
NET CURRENT ASSETS (LIABILITIES) 1 213,884
TOTAL ASSETS LESS CURRENT LIABILITIES 1 213,884
PROVISIONS FOR LIABILITIES
Deferred Taxation - (14,497 )
NET ASSETS 1 199,387
CAPITAL AND RESERVES
Called up share capital 7 1 180,500
Income Statement - 18,887
SHAREHOLDERS' FUNDS 1 199,387
For the period ending 31 January 2026 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 Income Statement.
On behalf of the board
Mr S M Ebrahim
Director
29/05/2026
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
Crystal Orchard Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12621311 . The registered office is Office M 11-17 Fowler Road, Hainault Business Park, Ilford, IG6 3UJ.
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
The Director ceased trading on 19 September 2025; therefore, the financial statements have been prepared on a breakup basis rather than a going concern basis. No adjustments were required to the carrying amounts of the remaining net assets in these financial statements.
2.3. Turnover
Turnover from the selling of shares and securities is recognised when the significant risks and rewards of ownership have been transferred to the buyer. This generally occurs on the trade date, which is the date the entity commits to the sale of the asset. 
Turnover is measured at the fair value of the consideration received or receivable. This includes the proceeds from the sale of shares or securities. The entity should ensure that the fair value reflects the market conditions at the date of recognition.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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 period, 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.
2.6. Reporting Period
The director has elected to extend the accounting reference period to 31 January 2026 as these are expected to be the final financial statements prior to the company applying for dissolution.
Accordingly, the financial statements cover a period of 13 months from 1 January 2025 to 31 January 2026. Comparative amounts are therefore not entirely comparable with those presented for the previous financial year.
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Page 3
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2024: NIL)
- -
4. Debtors
31 January 2026 31 December 2024
£ £
Due within one year
5. Current Asset Investments
31 January 2026 31 December 2024
£ £
Other investments, held for sale - 219,161
6. Creditors: Amounts Falling Due Within One Year
31 January 2026 31 December 2024
£ £
Other creditors - 6,375
7. Share Capital
31 January 2026 31 December 2024
£ £
Allotted, Called up and fully paid 1 180,500
On 18 November 2025, the company purchased and cancelled 180,000 Ordinary A shares and 499 Ordinary B shares. The consideration paid to the shareholders exceeded the company’s available distributable profits at the time of the transaction, and the excess has been treated as a deduction from equity.
Page 3