Acorah Software Products - Accounts Production 19.2.450 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 03725667 Rupert Clarke Georgina Clarke true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03725667 2024-06-30 03725667 2025-06-30 03725667 2024-07-01 2025-06-30 03725667 frs-core:ShareCapital 2025-06-30 03725667 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 03725667 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 03725667 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 03725667 frs-bus:SmallEntities 2024-07-01 2025-06-30 03725667 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 03725667 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 03725667 frs-bus:OrdinaryShareClass1 2024-07-01 2025-06-30 03725667 frs-bus:OrdinaryShareClass1 2025-06-30 03725667 1 2024-07-01 2025-06-30 03725667 frs-bus:Director1 2024-07-01 2025-06-30 03725667 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 03725667 frs-countries:EnglandWales 2024-07-01 2025-06-30 03725667 2023-06-30 03725667 2024-06-30 03725667 2023-07-01 2024-06-30 03725667 frs-core:ShareCapital 2024-06-30 03725667 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 03725667 frs-bus:OrdinaryShareClass1 2023-07-01 2024-06-30
Registered number: 03725667
Clarke Estates Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Clarke Estates Limited
Contents
Contents

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

Page 1
Clarke Estates Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 03725667

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 74,500 |  | 74,500 |
Cash at bank and in hand |  | 797 |  | 797 |
|  | 75,297 |  | 75,297 |
Creditors: Amounts Falling Due Within One Year | 5 | (13,688 ) |  | (13,688 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 61,609 |  | 61,609
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 61,609 |  | 61,609
NET ASSETS |  |  | 61,609 |  | 61,609
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Profit and Loss Account |  |  | 61,607 |  | 61,607
SHAREHOLDERS' FUNDS |  |  | 61,609 |  | 61,609

For the year ending 30 June 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

Rupert Clarke Director
30/06/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Clarke Estates Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Clarke Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03725667 . The registered office is 2nd Floor, 45-47 High Street, Cobham, Surrey, KT11 3DP.
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. Financial Instruments
Share Capital of the Company
Ordinary Share Capital
The ordinary share capital of the company is presented as equity.
Cash and cash equivalents
Cash consists of cash on hand and demand deposits. Cash equivalents consist of short term highly liquid investments that are readilyconvertible to known amounts of cash that are subject to an insignificant risk of change in value.
Other financial assets
Other financial assets including trade debtors for goods or services sold to customers on short-term credit, are initially measured at theundiscounted amount of cash receivable from that customer, which is normally the invoice price, and are subsequently measured at amortised cost less impairment, where there is objective evidence of an impairment.
Loans and borrowings
All loans and borrowings, both assets and liabilities are initially recorded at the present value of cash payable to the lender in settlement of the liability discounted at the market interest rate. Subsequently loans and borrowings are stated at amortised cost using the effectiveinterest rate method. The computation of amortised cost includes any issue costs, transaction costs and fees, and any discount or premiumon settlement, and the effect of this is to amortise these amounts over the expected borrowing period. Loans with no stated interest rate andrepayable within one year or on demand are not amortised. Loans and borrowings are classified as current assets or liabilities unless theborrower has an unconditional right to defer settlement of the liability for at least twelve months after the financial year end date.
Other financial liabilities
Trade creditors are measured at invoice price, unless payment is deferred beyond normal business terms or is financed at a rate of interest
that is not a market rate. In this case the arrangement constitutes a financing transaction, and the financial liability is measured at thepresent value of the future payments discounted at a market rate of interest for a similar debt instrument.
2.3. 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.
Page 2
Page 3
Clarke Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 74,500 |  | 74,500

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 13,688 |  | 13,688

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2 Ordinary Shares of £ 1.00 each | 2 |  | 2

7. Related Party Transactions
At the beginning and end of the year, the company was owed an amount of £74,500 by Rocco Homes Limited, a company related by commonality of directors and shareholders.
This amount was unsecured, interest free and repayable on demand.
8. Ultimate Controlling Party
The company's ultimate controlling party is Rupert Clarke by virtue of his ownership of 100% of the issued share capital in the company.
Page 3