Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 15121152 Mr Nitin Duggal Dr Christopher Truman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15121152 2024-09-30 15121152 2025-09-30 15121152 2024-10-01 2025-09-30 15121152 frs-core:CurrentFinancialInstruments 2025-09-30 15121152 frs-core:Non-currentFinancialInstruments 2025-09-30 15121152 frs-core:NetGoodwill 2025-09-30 15121152 frs-core:NetGoodwill 2024-10-01 2025-09-30 15121152 frs-core:NetGoodwill 2024-09-30 15121152 frs-core:ShareCapital 2025-09-30 15121152 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 15121152 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 15121152 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 15121152 frs-bus:SmallEntities 2024-10-01 2025-09-30 15121152 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 15121152 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 15121152 frs-core:UnlistedNon-exchangeTraded 2025-09-30 15121152 frs-core:UnlistedNon-exchangeTraded 2024-09-30 15121152 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 15121152 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-09-30 15121152 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 15121152 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-09-30 15121152 frs-bus:Director1 2024-10-01 2025-09-30 15121152 frs-bus:Director2 2024-10-01 2025-09-30 15121152 frs-countries:EnglandWales 2024-10-01 2025-09-30 15121152 2023-09-30 15121152 2024-09-30 15121152 2023-10-01 2024-09-30 15121152 frs-core:CurrentFinancialInstruments 2024-09-30 15121152 frs-core:Non-currentFinancialInstruments 2024-09-30 15121152 frs-core:ShareCapital 2024-09-30 15121152 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 15121152
C&N Smile Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Wye Valley Accountants Ltd
C&N Smile Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
C&N Smile Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 15121152

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 512,879 |  | 576,989
Investments | 5 |  | 4 |  | 4
|  |  | 512,883 |  | 576,993
CURRENT ASSETS
Debtors | 6 | 5,254 |  | 18,902 |
Cash at bank and in hand |  | 10,764 |  | 2,264 |
|  | 16,018 |  | 21,166 |
Creditors: Amounts Falling Due Within One Year | 7 | (113,159 ) |  | (103,101 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (97,141 ) |  | (81,935 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 415,742 |  | 495,058
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (605,139 ) |  | (616,300 )
NET LIABILITIES |  |  | (189,397 ) |  | (121,242 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | (189,399 ) |  | (121,244 )
SHAREHOLDERS' FUNDS |  |  | (189,397) |  | (121,242)

Page 1
Page 2
C&N Smile Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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

Dr Christopher Truman Director
29/04/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
C&N Smile Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
C&N Smile Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15121152 . The registered office is Singleton Court Business Park, Wonastow Road, Monmouth, Monmouthshire, NP25 5JA.
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 profit and loss account over its estimated economic life of 10 years.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 2)
7 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | 641,099
As at 30 September 2025 | 641,099
Amortisation
As at 1 October 2024 | 64,110
Provided during the period | 64,110
As at 30 September 2025 | 128,220
Net Book Value
As at 30 September 2025 | 512,879
As at 1 October 2024 | 576,989

Page 3
Page 4
C&N Smile Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 4
As at 30 September 2025 | 4
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 4
As at 1 October 2024 | 4

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 5,254 |  | 18,902

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 10,211 |  | -
Bank loans and overdrafts | 12,655 |  | 12,655
Intercompany transactions | 87,339 |  | 89,700
Other creditors | 746 |  | 746
Taxation and social security | 2,208 |  | -
| 113,159 |  | 103,101

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 605,139 |  | 616,300

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4