Acorah Software Products - Accounts Production 16.5.460 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 10957559 Ms CHIARA ZILAGHE iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10957559 2024-09-30 10957559 2025-09-30 10957559 2024-10-01 2025-09-30 10957559 frs-core:CurrentFinancialInstruments 2025-09-30 10957559 frs-core:ComputerEquipment 2025-09-30 10957559 frs-core:ComputerEquipment 2024-10-01 2025-09-30 10957559 frs-core:ComputerEquipment 2024-09-30 10957559 frs-core:MotorVehicles 2025-09-30 10957559 frs-core:MotorVehicles 2024-10-01 2025-09-30 10957559 frs-core:MotorVehicles 2024-09-30 10957559 frs-core:ShareCapital 2025-09-30 10957559 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10957559 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10957559 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 10957559 frs-bus:SmallEntities 2024-10-01 2025-09-30 10957559 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10957559 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10957559 frs-bus:Director1 2024-10-01 2025-09-30 10957559 frs-countries:EnglandWales 2024-10-01 2025-09-30 10957559 2023-09-30 10957559 2024-09-30 10957559 2023-10-01 2024-09-30 10957559 frs-core:CurrentFinancialInstruments 2024-09-30 10957559 frs-core:ShareCapital 2024-09-30 10957559 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 10957559
Chiara Digital Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
CHRIS ATKINS SERVICES ONE LIMITED
Office C310 Access Self Storage,
20 Bugsby's Way
Charlton, London
SE7 7SF
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10957559
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,148 16,943
13,148 16,943
CURRENT ASSETS
Cash at bank and in hand 18,901 347
18,901 347
Creditors: Amounts Falling Due Within One Year 5 (7,331 ) (16,093 )
NET CURRENT ASSETS (LIABILITIES) 11,570 (15,746 )
TOTAL ASSETS LESS CURRENT LIABILITIES 24,718 1,197
NET ASSETS 24,718 1,197
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 24,717 1,196
SHAREHOLDERS' FUNDS 24,718 1,197
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms CHIARA ZILAGHE
Director
22/06/2026
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Chiara Digital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10957559 . The registered office is 53 SWANBRIDGE ROAD,, BEXLEYHEATH, KENT, DA7 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:
Motor Vehicles 25%
Computer Equipment 25%
2.4. 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.
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: 1 (2024: 1)
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4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 October 2024 31,889 4,908 36,797
Additions - 589 589
As at 30 September 2025 31,889 5,497 37,386
Depreciation
As at 1 October 2024 17,539 2,315 19,854
Provided during the period 3,588 796 4,384
As at 30 September 2025 21,127 3,111 24,238
Net Book Value
As at 30 September 2025 10,762 2,386 13,148
As at 1 October 2024 14,350 2,593 16,943
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 4,667 -
Other taxes and social security 190 -
Accruals and deferred income 874 775
Director's loan account 1,600 15,318
7,331 16,093
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
7. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 4,087 3,000
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