Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09300102 Mrs Akrishek Bawa Mr Sukhpreet Bawa iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09300102 2024-11-30 09300102 2025-11-30 09300102 2024-12-01 2025-11-30 09300102 frs-core:CurrentFinancialInstruments 2025-11-30 09300102 frs-core:ComputerEquipment 2025-11-30 09300102 frs-core:ComputerEquipment 2024-12-01 2025-11-30 09300102 frs-core:ComputerEquipment 2024-11-30 09300102 frs-core:FurnitureFittings 2025-11-30 09300102 frs-core:FurnitureFittings 2024-12-01 2025-11-30 09300102 frs-core:FurnitureFittings 2024-11-30 09300102 frs-core:NetGoodwill 2025-11-30 09300102 frs-core:NetGoodwill 2024-12-01 2025-11-30 09300102 frs-core:NetGoodwill 2024-11-30 09300102 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-11-30 09300102 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 09300102 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 09300102 frs-core:PlantMachinery 2025-11-30 09300102 frs-core:PlantMachinery 2024-12-01 2025-11-30 09300102 frs-core:PlantMachinery 2024-11-30 09300102 frs-core:ShareCapital 2025-11-30 09300102 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09300102 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09300102 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09300102 frs-bus:SmallEntities 2024-12-01 2025-11-30 09300102 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09300102 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09300102 frs-bus:Director1 2024-12-01 2025-11-30 09300102 frs-bus:Director2 2024-12-01 2025-11-30 09300102 frs-countries:EnglandWales 2024-12-01 2025-11-30 09300102 2023-11-30 09300102 2024-11-30 09300102 2023-12-01 2024-11-30 09300102 frs-core:CurrentFinancialInstruments 2024-11-30 09300102 frs-core:ShareCapital 2024-11-30 09300102 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 09300102
Christopher Harden Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
4 Hounslow Road
Whitton
Middlesex
TW2 7EX
Christopher Harden Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Christopher Harden Limited
Statement of Financial Position
As At 30 November 2025
Statement of Financial Position
Registered number: 09300102

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 76,684 |  | 79,478
|  |  | 76,684 |  | 79,478
CURRENT ASSETS
Debtors | 6 | 22,284 |  | 34,721 |
Cash at bank and in hand |  | 179,731 |  | 169,438 |
|  | 202,015 |  | 204,159 |
Creditors: Amounts Falling Due Within One Year | 7 | (21,620 ) |  | (29,267 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 180,395 |  | 174,892
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 257,079 |  | 254,370
NET ASSETS |  |  | 257,079 |  | 254,370
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Income Statement |  |  | 256,979 |  | 254,270
SHAREHOLDERS' FUNDS |  |  | 257,079 |  | 254,370

Page 1
Page 2
Christopher Harden Limited
Statement of Financial Position (continued)
As At 30 November 2025
For the year ending 30 November 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 Sukhpreet Bawa Director
22/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Christopher Harden Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Christopher Harden Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09300102 . The registered office is 4 Hounslow Road, Whitton, Twickenham, Middlesex, TW2 7EX.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of .... years.
2.4. 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 | 2% straight line method
Plant & Machinery | 25% Reducing balance method
Fixtures & Fittings | 25% Reducing balance method
Computer Equipment | 25% Reducing balance method

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 year 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.
...CONTINUED
Page 3
Page 4
Christopher Harden Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.5. Taxation - continued
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: Five (2018: Four) 5 (2024: 5)
5 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2024 | 405,000
As at 30 November 2025 | 405,000
Amortisation
As at 1 December 2024 | 405,000
As at 30 November 2025 | 405,000
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

Goodwill amortisation was reviewed this year and the estimate of remaining useful life and carrying value is for five more years.
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 December 2024 | 67,756 | 4,783 | 64,002 | 16,816 | 153,357
Additions | - | - | - | 2,276 | 2,276
As at 30 November 2025 | 67,756 | 4,783 | 64,002 | 19,092 | 155,633
Depreciation
As at 1 December 2024 | 8,130 | 3,551 | 50,123 | 12,075 | 73,879
Provided during the period | 1,355 | 246 | 3,469 | - | 5,070
As at 30 November 2025 | 9,485 | 3,797 | 53,592 | 12,075 | 78,949
Net Book Value
As at 30 November 2025 | 58,271 | 986 | 10,410 | 7,017 | 76,684
As at 1 December 2024 | 59,626 | 1,232 | 13,879 | 4,741 | 79,478

Page 4
Page 5
Christopher Harden Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 17,681 |  | 29,306
Deferred tax current asset | 4,603 |  | 5,415
| 22,284 |  | 34,721

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | (1 )
Corporation tax | 11,972 |  | 12,233
Other taxes and social security | 197 |  | 255
VAT | 8,888 |  | 16,314
Other creditors | 79 |  | 260
Directors' loan accounts | 484 |  | 206
| 21,620 |  | 29,267

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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