Acorah Software Products - Accounts Production 19.3.550 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 08292313 Mr Andrew Butler Mrs Suzanna Crocker Andrew Butler true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08292313 2024-11-30 08292313 2025-11-30 08292313 2024-12-01 2025-11-30 08292313 frs-core:CurrentFinancialInstruments 2025-11-30 08292313 frs-core:PlantMachinery 2025-11-30 08292313 frs-core:PlantMachinery 2024-12-01 2025-11-30 08292313 frs-core:PlantMachinery 2024-11-30 08292313 frs-core:ShareCapital 2025-11-30 08292313 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 08292313 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 08292313 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 08292313 frs-bus:SmallEntities 2024-12-01 2025-11-30 08292313 frs-bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 08292313 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 08292313 1 2024-12-01 2025-11-30 08292313 frs-bus:Director1 2024-12-01 2025-11-30 08292313 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 08292313 frs-countries:EnglandWales 2024-12-01 2025-11-30 08292313 2023-11-30 08292313 2024-11-30 08292313 2023-12-01 2024-11-30 08292313 frs-core:CurrentFinancialInstruments 2024-11-30 08292313 frs-core:ShareCapital 2024-11-30 08292313 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 08292313
Chy Expert Ltd
Financial Statements
For The Year Ended 30 November 2025
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Chy Expert Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Chy Expert Ltd
Accountants' Report
For The Year Ended 30 November 2025
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Chy Expert Ltd for the year ended 30 November 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Chy Expert Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.
This report is made to the director of Chy Expert Ltd , as a body, in accordance with the terms of our engagement letter dated 16 May 2019. Our work has been undertaken solely to prepare for your approval the accounts of Chy Expert Ltd and state those matters that we have agreed to state to the director of Chy Expert Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Chy Expert Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Chy Expert Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Chy Expert Ltd . You consider that Chy Expert Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Chy Expert Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

15th July 2026

DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Page 1
Page 2
Chy Expert Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 08292313

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 766 |  | 792
|  |  | 766 |  | 792
CURRENT ASSETS
Debtors | 5 | 263 |  | 749 |
Cash at bank and in hand |  | 7,946 |  | 6,485 |
|  | 8,209 |  | 7,234 |
Creditors: Amounts Falling Due Within One Year | 6 | (11,719 ) |  | (9,865 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,510 ) |  | (2,631 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (2,744 ) |  | (1,839 )
NET LIABILITIES |  |  | (2,744 ) |  | (1,839 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | (2,746 ) |  | (1,841 )
SHAREHOLDERS' FUNDS |  |  | (2,744) |  | (1,839)

Page 2
Page 3
Chy Expert Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 Andrew Butler Director
15th July 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Chy Expert Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Chy Expert Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08292313 . The registered office is Gable Lodge, Staplehay, Trull, Taunton, Somerset, TA3 7HF.
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. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 stated at cost less depreciation. 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:

Office Equipment | 25% reducing balance

2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current 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 tax is also recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
Chy Expert Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Office Equipment
--- | ---
| £
Cost
As at 1 December 2024 | 2,022
Additions | 314
Disposals | (787 )
As at 30 November 2025 | 1,549
Depreciation
As at 1 December 2024 | 1,230
Provided during the period | 255
Disposals | (702 )
As at 30 November 2025 | 783
Net Book Value
As at 30 November 2025 | 766
As at 1 December 2024 | 792

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 263 |  | 270
Other taxes and social security | - |  | 479
| 263 |  | 749

Page 5
Page 6
Chy Expert Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 5,790 |  | 7,192
Other taxes and social security | 506 |  | -
Accruals and deferred income | 1,472 |  | 1,444
Director's loan account | 3,951 |  | 1,229
| 11,719 |  | 9,865

7. Share Capital

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

8. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Andrew Butler | 25,500 | 38,000

9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 25,500 |  | 38,000

10. Ultimate Controlling Party
The company's ultimate controlling party is Andrew Butler by virtue of his ownership of 100% of the issued share capital in the company.
Page 6