Acorah Software Products - Accounts Production 19.3.550 false true false 9 April 2025 30 April 2026 30 April 2026 SC844672 Mr Sohail Shabbir iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC844672 2025-04-08 SC844672 2026-04-30 SC844672 2025-04-09 2026-04-30 SC844672 frs-core:CurrentFinancialInstruments 2026-04-30 SC844672 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-09 2026-04-30 SC844672 frs-core:FurnitureFittings 2026-04-30 SC844672 frs-core:FurnitureFittings 2025-04-09 2026-04-30 SC844672 frs-core:FurnitureFittings 2025-04-08 SC844672 frs-core:OtherResidualIntangibleAssets 2026-04-30 SC844672 frs-core:OtherResidualIntangibleAssets 2025-04-09 2026-04-30 SC844672 frs-core:OtherResidualIntangibleAssets 2025-04-08 SC844672 frs-core:PlantMachinery 2026-04-30 SC844672 frs-core:PlantMachinery 2025-04-09 2026-04-30 SC844672 frs-core:PlantMachinery 2025-04-08 SC844672 frs-core:ShareCapital 2026-04-30 SC844672 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 SC844672 frs-bus:PrivateLimitedCompanyLtd 2025-04-09 2026-04-30 SC844672 frs-bus:FilletedAccounts 2025-04-09 2026-04-30 SC844672 frs-bus:SmallEntities 2025-04-09 2026-04-30 SC844672 frs-bus:AuditExempt-NoAccountantsReport 2025-04-09 2026-04-30 SC844672 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-09 2026-04-30 SC844672 frs-bus:Director1 2025-04-09 2026-04-30 SC844672 frs-countries:Scotland 2025-04-09 2026-04-30
Registered number: SC844672
Cha Chai Glasgow Ltd
Financial Statements
For the Period 9 April 2025 to 30 April 2026
Cha Chai Glasgow Ltd
Contents
Contents

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

Page 1
Cha Chai Glasgow Ltd
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: SC844672

| 30 April 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 5,400
Tangible Assets | 5 |  | 13,740
|  |  | 19,140
CURRENT ASSETS
Stocks | 6 | 2,050 |
Debtors | 7 | 4,632 |
Cash at bank and in hand |  | 10,699 |
|  | 17,381 |
Creditors: Amounts Falling Due Within One Year | 8 | (30,992 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (13,611 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,529
NET ASSETS |  |  | 5,529
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1
Profit and Loss Account |  |  | 5,528
SHAREHOLDERS' FUNDS |  |  | 5,529

Page 1
Page 2
Cha Chai Glasgow Ltd
Balance Sheet (continued)
As At 30 April 2026
For the period ending 30 April 2026 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 Sohail Shabbir Director
20/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Cha Chai Glasgow Ltd
Notes to the Financial Statements
For the Period 9 April 2025 to 30 April 2026
Notes to the Financial Statements
1. General Information
Cha Chai Glasgow Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC844672 . The registered office is 732 Pollokshaws Road, Glasgow, G41 2AD.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
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 | 20.0% - Reducing Balance Method
Fixtures & Fittings | 20.0% - Reducing Balance Method

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3
3
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Cha Chai Glasgow Ltd
Notes to the Financial Statements (continued)
For the Period 9 April 2025 to 30 April 2026
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 9 April 2025 | -
Additions | 6,000
As at 30 April 2026 | 6,000
Amortisation
As at 9 April 2025 | -
Provided during the period | 600
As at 30 April 2026 | 600
Net Book Value
As at 30 April 2026 | 5,400
As at 9 April 2025 | -

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 9 April 2025 | - | - | -
Additions | 9,143 | 7,626 | 16,769
As at 30 April 2026 | 9,143 | 7,626 | 16,769
Depreciation
As at 9 April 2025 | - | - | -
Provided during the period | 1,603 | 1,426 | 3,029
As at 30 April 2026 | 1,603 | 1,426 | 3,029
Net Book Value
As at 30 April 2026 | 7,540 | 6,200 | 13,740
As at 9 April 2025 | - | - | -

6. Stocks

| 30 April 2026
--- | ---
| £
Stock | 2,050

Page 4
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Cha Chai Glasgow Ltd
Notes to the Financial Statements (continued)
For the Period 9 April 2025 to 30 April 2026
7. Debtors

| 30 April 2026
--- | ---
| £
Due within one year
Trade debtors | 132
Prepayments and accrued income | 4,500
| 4,632

8. Creditors: Amounts Falling Due Within One Year

| 30 April 2026
--- | ---
| £
Other taxes and social security | 883
VAT | 2,909
Accruals and deferred income | 1,200
Director's loan account | 26,000
| 30,992

9. Share Capital

| 30 April 2026
--- | ---
| £
Allotted, Called up and fully paid | 1

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