Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07878031 Mr Simon Leich iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07878031 2024-12-31 07878031 2025-12-31 07878031 2025-01-01 2025-12-31 07878031 frs-core:CurrentFinancialInstruments 2025-12-31 07878031 frs-core:Non-currentFinancialInstruments 2025-12-31 07878031 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07878031 frs-core:FurnitureFittings 2025-12-31 07878031 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07878031 frs-core:FurnitureFittings 2024-12-31 07878031 frs-core:MotorVehicles 2025-12-31 07878031 frs-core:MotorVehicles 2025-01-01 2025-12-31 07878031 frs-core:MotorVehicles 2024-12-31 07878031 frs-core:SharePremium 2025-12-31 07878031 frs-core:ShareCapital 2025-12-31 07878031 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07878031 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07878031 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07878031 frs-bus:SmallEntities 2025-01-01 2025-12-31 07878031 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07878031 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07878031 frs-bus:Director1 2025-01-01 2025-12-31 07878031 frs-countries:EnglandWales 2025-01-01 2025-12-31 07878031 2023-12-31 07878031 2024-12-31 07878031 2024-01-01 2024-12-31 07878031 frs-core:CurrentFinancialInstruments 2024-12-31 07878031 frs-core:Non-currentFinancialInstruments 2024-12-31 07878031 frs-core:SharePremium 2024-12-31 07878031 frs-core:ShareCapital 2024-12-31 07878031 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07878031
CS Partners Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Tony Levy Associates
Chartered Accountants and Business Advisors
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07878031
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,930 22,699
17,930 22,699
CURRENT ASSETS
Debtors 5 228,092 273,206
Cash at bank and in hand 71,032 47,387
299,124 320,593
Creditors: Amounts Falling Due Within One Year 6 (60,769 ) (84,325 )
NET CURRENT ASSETS (LIABILITIES) 238,355 236,268
TOTAL ASSETS LESS CURRENT LIABILITIES 256,285 258,967
Creditors: Amounts Falling Due After More Than One Year 7 - (16,200 )
NET ASSETS 256,285 242,767
CAPITAL AND RESERVES
Called up share capital 8 1,219 1,219
Share premium account 276 276
Profit and Loss Account 254,790 241,272
SHAREHOLDERS' FUNDS 256,285 242,767
Page 1
Page 2
For the year ending 31 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 Simon Leich
Director
28th May 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CS Partners Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07878031 . The registered office is 2nd Floor Gadd House, Arcadia Avenue, London, N3 2JU.
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% written down value
Fixtures & Fittings 25% written down value
Computer Equipment 25% written down value
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 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.
...CONTINUED
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2.4. Taxation - continued
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: 4 (2024: 4)
4 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2025 47,199 27,988 75,187
Additions - 932 932
As at 31 December 2025 47,199 28,920 76,119
Depreciation
As at 1 January 2025 27,287 25,201 52,488
Provided during the period 4,978 723 5,701
As at 31 December 2025 32,265 25,924 58,189
Net Book Value
As at 31 December 2025 14,934 2,996 17,930
As at 1 January 2025 19,912 2,787 22,699
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 15,034 60,148
Other debtors 213,058 213,058
228,092 273,206
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 732 (2,552 )
Bank loans and overdrafts 35,827 34,500
Corporation tax 4,922 16,357
Other taxes and social security 1,337 421
VAT 5,818 6,688
Net wages - 53
Accruals and deferred income 3,000 2,500
Director's loan account 9,133 26,358
60,769 84,325
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 16,200
8. Share Capital
2025 2024
£ £
Called Up Share Capital not Paid 61 61
Called Up Share Capital has been paid up 1,158 1,158
Amount of Allotted, Called Up Share Capital 1,219 1,219
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