Acorah Software Products - Accounts Production 19.2.450 false true 31 July 2024 1 August 2023 false 1 August 2024 31 August 2025 31 August 2025 12736075 Mr R Scarsbrook Mr L Neal Mr S Cownie Mr K Carnell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12736075 2024-07-31 12736075 2025-08-31 12736075 2024-08-01 2025-08-31 12736075 frs-core:CurrentFinancialInstruments 2025-08-31 12736075 frs-core:ComputerEquipment 2025-08-31 12736075 frs-core:ComputerEquipment 2024-08-01 2025-08-31 12736075 frs-core:ComputerEquipment 2024-07-31 12736075 frs-core:FurnitureFittings 2025-08-31 12736075 frs-core:FurnitureFittings 2024-08-01 2025-08-31 12736075 frs-core:FurnitureFittings 2024-07-31 12736075 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 12736075 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-08-31 12736075 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-31 12736075 frs-core:PlantMachinery 2025-08-31 12736075 frs-core:PlantMachinery 2024-08-01 2025-08-31 12736075 frs-core:PlantMachinery 2024-07-31 12736075 frs-core:ShareCapital 2025-08-31 12736075 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12736075 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-08-31 12736075 frs-bus:FilletedAccounts 2024-08-01 2025-08-31 12736075 frs-bus:SmallEntities 2024-08-01 2025-08-31 12736075 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-08-31 12736075 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-08-31 12736075 frs-bus:Director1 2024-08-01 2025-08-31 12736075 frs-bus:Director2 2024-08-01 2025-08-31 12736075 frs-bus:Director3 2024-08-01 2025-08-31 12736075 frs-bus:Director4 2024-08-01 2025-08-31 12736075 frs-countries:EnglandWales 2024-08-01 2025-08-31 12736075 2023-07-31 12736075 2024-07-31 12736075 2023-08-01 2024-07-31 12736075 frs-core:CurrentFinancialInstruments 2024-07-31 12736075 frs-core:ShareCapital 2024-07-31 12736075 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 12736075
Chance and Counters Bristol Limited
Unaudited Financial Statements
For the Period 1 August 2024 to 31 August 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 12736075
31 August 2025 31 July 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 102,596 122,824
102,596 122,824
CURRENT ASSETS
Stocks 5 8,000 6,000
Debtors 6 52,844 11,448
Cash at bank and in hand 56,340 49,990
117,184 67,438
Creditors: Amounts Falling Due Within One Year 7 (207,027 ) (193,047 )
NET CURRENT ASSETS (LIABILITIES) (89,843 ) (125,609 )
TOTAL ASSETS LESS CURRENT LIABILITIES 12,753 (2,785 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,493 ) (23,337 )
NET LIABILITIES (6,740 ) (26,122 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Income Statement (6,741 ) (26,123 )
SHAREHOLDERS' FUNDS (6,740) (26,122)
Page 1
Page 2
For the period 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 Income Statement.
On behalf of the board
Mr R Scarsbrook
Director
28/05/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Chance and Counters Bristol Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12736075 . The registered office is Chance & Counters, 20 Christmas Steps, Bristol, BS1 5BS.
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:
Leasehold over 10 years
Plant & Machinery over 5/3 years
Fixtures & Fittings 15% reducing balance
Computer Equipment over 3 years
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the period was: 28 (2024: 30)
28 30
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 August 2024 13,526 41,149 120,160 1,078 175,913
Additions - 1,963 944 1,228 4,135
As at 31 August 2025 13,526 43,112 121,104 2,306 180,048
Depreciation
As at 1 August 2024 2,706 16,548 33,324 511 53,089
Provided during the period 1,352 9,075 13,167 769 24,363
As at 31 August 2025 4,058 25,623 46,491 1,280 77,452
Net Book Value
As at 31 August 2025 9,468 17,489 74,613 1,026 102,596
As at 1 August 2024 10,820 24,601 86,836 567 122,824
5. Stocks
31 August 2025 31 July 2024
£ £
Finished goods 8,000 6,000
6. Debtors
31 August 2025 31 July 2024
£ £
Due within one year
Trade debtors 10,418 6,121
Amounts owed by group undertakings 30,000 -
Other debtors 12,426 5,327
52,844 11,448
7. Creditors: Amounts Falling Due Within One Year
31 August 2025 31 July 2024
£ £
Trade creditors 58,242 18,246
Amounts owed to participating interests 93,068 154,068
Other creditors 10,461 3,959
Taxation and social security 45,256 16,774
207,027 193,047
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8. Share Capital
31 August 2025 31 July 2024
£ £
Allotted, Called up and fully paid 1 1
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