Acorah Software Products - Accounts Production 19.2.450 false true 29 December 2024 30 December 2023 false 30 December 2024 29 December 2025 29 December 2025 09366003 Mr Paul Thatcher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09366003 2024-12-29 09366003 2025-12-29 09366003 2024-12-30 2025-12-29 09366003 frs-core:CurrentFinancialInstruments 2025-12-29 09366003 frs-core:Non-currentFinancialInstruments 2025-12-29 09366003 frs-core:ComputerEquipment 2025-12-29 09366003 frs-core:ComputerEquipment 2024-12-30 2025-12-29 09366003 frs-core:ComputerEquipment 2024-12-29 09366003 frs-core:FurnitureFittings 2025-12-29 09366003 frs-core:FurnitureFittings 2024-12-30 2025-12-29 09366003 frs-core:FurnitureFittings 2024-12-29 09366003 frs-core:ShareCapital 2025-12-29 09366003 frs-core:RetainedEarningsAccumulatedLosses 2025-12-29 09366003 frs-bus:PrivateLimitedCompanyLtd 2024-12-30 2025-12-29 09366003 frs-bus:FilletedAccounts 2024-12-30 2025-12-29 09366003 frs-bus:SmallEntities 2024-12-30 2025-12-29 09366003 frs-bus:AuditExempt-NoAccountantsReport 2024-12-30 2025-12-29 09366003 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-30 2025-12-29 09366003 frs-bus:Director1 2024-12-30 2025-12-29 09366003 frs-countries:EnglandWales 2024-12-30 2025-12-29 09366003 2023-12-29 09366003 2024-12-29 09366003 2023-12-30 2024-12-29 09366003 frs-core:CurrentFinancialInstruments 2024-12-29 09366003 frs-core:Non-currentFinancialInstruments 2024-12-29 09366003 frs-core:ShareCapital 2024-12-29 09366003 frs-core:RetainedEarningsAccumulatedLosses 2024-12-29
Registered number: 09366003
H Chalfen Limited
Unaudited Financial Statements
For The Year Ended 29 December 2025
THL Accountancy Ltd
H Chalfen Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
H Chalfen Limited
Balance Sheet
As At 29 December 2025
Balance Sheet
Registered number: 09366003

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,678 |  | 2,097
|  |  | 1,678 |  | 2,097
CURRENT ASSETS
Stocks | 5 | - |  | 51,700 |
Debtors | 6 | 217,057 |  | 176,459 |
Cash at bank and in hand |  | 30,418 |  | 3,135 |
|  | 247,475 |  | 231,294 |
Creditors: Amounts Falling Due Within One Year | 7 | (467,201 ) |  | (672,303 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (219,726 ) |  | (441,009 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (218,048 ) |  | (438,912 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (4,413 )
NET LIABILITIES |  |  | (218,048 ) |  | (443,325 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 76 |  | 76
Profit and Loss Account |  |  | (218,124 ) |  | (443,401 )
SHAREHOLDERS' FUNDS |  |  | (218,048) |  | (443,325)

Page 1
Page 2
H Chalfen Limited
Balance Sheet (continued)
As At 29 December 2025
For the year ending 29 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

Mr Paul Thatcher Director
08/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
H Chalfen Limited
Notes to the Financial Statements
For The Year Ended 29 December 2025
Notes to the Financial Statements
1. General Information
H Chalfen Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09366003 . The registered office is 303 Goring Road, Worthing, West Sussex, BN12 4NX.
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, excluding discounts, rebates, value added tax and other sales taxes.
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:

Fixtures & Fittings | 20% on Reducing balance
Computer Equipment | 33% on Cost

2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
H Chalfen Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 December 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 30 December 2024 | 10,000 | 1,558 | 11,558
As at 29 December 2025 | 10,000 | 1,558 | 11,558
Depreciation
As at 30 December 2024 | 7,903 | 1,558 | 9,461
Provided during the period | 419 | - | 419
As at 29 December 2025 | 8,322 | 1,558 | 9,880
Net Book Value
As at 29 December 2025 | 1,678 | - | 1,678
As at 30 December 2024 | 2,097 | - | 2,097

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 51,700

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,344 |  | -
Other debtors | 213,713 |  | 176,459
| 217,057 |  | 176,459

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 11,426 |  | 11,426
Bank loans and overdrafts | 4,161 |  | 10,397
Other creditors | 428,869 |  | 649,474
Taxation and social security | 22,745 |  | 1,006
| 467,201 |  | 672,303

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 4,413

Page 4
Page 5
H Chalfen Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 December 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 76 |  | 76

Page 5