Acorah Software Products - Accounts Production 19.3.550 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 03226213 Mr S Chatwani Mrs A Chatwani Mr S Chatwani and Mrs A Chatwani true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03226213 2024-07-31 03226213 2025-07-31 03226213 2024-08-01 2025-07-31 03226213 frs-core:CurrentFinancialInstruments 2025-07-31 03226213 frs-core:Non-currentFinancialInstruments 2025-07-31 03226213 frs-core:FurnitureFittings 2024-08-01 2025-07-31 03226213 frs-core:PlantMachinery 2025-07-31 03226213 frs-core:PlantMachinery 2024-08-01 2025-07-31 03226213 frs-core:PlantMachinery 2024-07-31 03226213 frs-core:ShareCapital 2025-07-31 03226213 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 03226213 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 03226213 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 03226213 frs-bus:SmallEntities 2024-08-01 2025-07-31 03226213 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 03226213 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 03226213 1 2024-08-01 2025-07-31 03226213 frs-bus:Director1 2024-08-01 2025-07-31 03226213 frs-bus:Director2 2024-08-01 2025-07-31 03226213 frs-countries:EnglandWales 2024-08-01 2025-07-31 03226213 2023-07-31 03226213 2024-07-31 03226213 2023-08-01 2024-07-31 03226213 frs-core:CurrentFinancialInstruments 2024-07-31 03226213 frs-core:Non-currentFinancialInstruments 2024-07-31 03226213 frs-core:ShareCapital 2024-07-31 03226213 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 03226213
First Images Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
First Images Limited
Contents
Contents

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

Page 1
First Images Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 03226213

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,026 |  | 4,962
|  |  | 4,026 |  | 4,962
CURRENT ASSETS
Stocks | 5 | 2,750 |  | 2,750 |
Cash at bank and in hand |  | 7,628 |  | 6,574 |
|  | 10,378 |  | 9,324 |
Creditors: Amounts Falling Due Within One Year | 6 | (74,128 ) |  | (90,638 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (63,750 ) |  | (81,314 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (59,724 ) |  | (76,352 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (1,059 )
NET LIABILITIES |  |  | (59,724 ) |  | (77,411 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | (59,726 ) |  | (77,413 )
SHAREHOLDERS' FUNDS |  |  | (59,724) |  | (77,411)

Page 1
Page 2
First Images Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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

Mr S Chatwani Director
10 June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
First Images Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
First Images Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03226213 . The registered office is Harborough House, No.1 London Road, Oadby, Leicester, LE2 5DL.
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. Going Concern Disclosure
The accounts have been prepared on a going concern basis, the validity of which depends on the continued support of the directors. The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts, rebates and value added taxes and other taxes.
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:

Plant & Machinery | 20% on reducing balance
Fixtures & Fittings | 15% on reducing balance

2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
First Images Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 August 2024 | 99,506
As at 31 July 2025 | 99,506
Depreciation
As at 1 August 2024 | 94,544
Provided during the period | 936
As at 31 July 2025 | 95,480
Net Book Value
As at 31 July 2025 | 4,026
As at 1 August 2024 | 4,962

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 2,750 |  | 2,750

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,605 |  | 1,384
Bank loans and overdrafts | 1,059 |  | 1,221
Other loans | - |  | 3,500
Other creditors | 71,464 |  | 84,533
| 74,128 |  | 90,638

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 1,059

Page 4
Page 5
First Images Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
8. Share Capital

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

9. Ultimate Controlling Party
The company's ultimate controlling party are Mr S Chatwani and Mrs A Chatwani , directors of the company, by virtue of their equal ownership of the issued share capital in the company.
Page 5