Acorah Software Products - Accounts Production 19.3.550 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 10990205 R P Long P F Garner Summit Bookkeeping Ltd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10990205 2024-10-31 10990205 2025-10-31 10990205 2024-11-01 2025-10-31 10990205 frs-core:CurrentFinancialInstruments 2025-10-31 10990205 frs-core:Non-currentFinancialInstruments 2025-10-31 10990205 frs-core:ComputerEquipment 2025-10-31 10990205 frs-core:ComputerEquipment 2024-11-01 2025-10-31 10990205 frs-core:ComputerEquipment 2024-10-31 10990205 frs-core:ShareCapital 2025-10-31 10990205 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 10990205 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10990205 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 10990205 frs-bus:SmallEntities 2024-11-01 2025-10-31 10990205 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 10990205 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 10990205 frs-bus:Director1 2024-11-01 2025-10-31 10990205 frs-bus:Director2 2024-11-01 2025-10-31 10990205 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 10990205 frs-countries:EnglandWales 2024-11-01 2025-10-31 10990205 2023-10-31 10990205 2024-10-31 10990205 2023-11-01 2024-10-31 10990205 frs-core:CurrentFinancialInstruments 2024-10-31 10990205 frs-core:Non-currentFinancialInstruments 2024-10-31 10990205 frs-core:ShareCapital 2024-10-31 10990205 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 10990205
CHATTER TELECOMMUNICATIONS LTD
Unaudited Financial Statements
For The Year Ended 31 October 2025
CHATTER TELECOMMUNICATIONS LTD
Contents
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
CHATTER TELECOMMUNICATIONS LTD
Statement of Financial Position
As At 31 October 2025
Statement of Financial Position
Registered number: 10990205
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 632 338
632 338
CURRENT ASSETS
Stocks 5 45,104 36,738
Debtors 6 30,910 36,561
76,014 73,299
Creditors: Amounts Falling Due Within One Year 7 (75,530 ) (96,561 )
NET CURRENT ASSETS (LIABILITIES) 484 (23,262 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,116 (22,924 )
Creditors: Amounts Falling Due After More Than One Year 8 (25,000 ) (4,441 )
NET LIABILITIES (23,884 ) (27,365 )
CAPITAL AND RESERVES
Called up share capital 9 16,000 16,000
Income Statement (39,884 ) (43,365 )
SHAREHOLDERS' FUNDS (23,884) (27,365)
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Page 2
CHATTER TELECOMMUNICATIONS LTD
Statement of Financial Position (continued)
As At 31 October 2025
For the year ending 31 October 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 Income Statement.
On behalf of the board
R P Long
Director
25/07/2026
The notes on pages 3 to 6 form part of these financial statements.
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CHATTER TELECOMMUNICATIONS LTD
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
CHATTER TELECOMMUNICATIONS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10990205 . The registered office is c/o Summit Bookkeeping Ltd, Bryn Awel, Brithdir, Dolgellau, Gwynedd, LL40 2RR.
The presentation currency is £ sterling.
The company's principal activity is that of suppliers of telecommunications systems and equipment.
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.  The financial statements have been prepared under the historical cost convention.
2.2. Going Concern Disclosure
The directors note the deficit on the Statement of Financial Position of £23,884 (2024: £27,365) at 31 October 2025. The directors have provided personal guarantees to the company's bankers to secure the overdraft facility. 
On 31 October 2025, one of the directors agreed with the company to postpone repayment of a loan owed to them by the company in an amount of £25,000.  The terms of the loan agreement with the company is that the loan is unsecured, interest-free and will not be repaid, in whole or in part, before 1 August 2027.
After making enquiries the directors have a reasonable expectation that the company has sufficient working capital to continue in operational existence for the foreseeable future and to meet its liabilities as they fall due.  Accordingly, the financial statements have been prepared on the going concern basis.
2.3. 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.
The company recognises revenue when the amount of revenue and related cost can be reliably measured and it is probable that the collectability of the related receivables is reasonably assured.  Revenue from long-term service contracts is recognised when the services are rendered, using the percentage of completion method based on the actual service provided as a proportion of the total services to be performed.
2.4. Tangible Fixed Assets and Depreciation
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Office Equipment over 3 years
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.
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CHATTER TELECOMMUNICATIONS LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.  An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities.  Financial liabilities are presented as such in the Statement of Financial Position.  Finance costs and gains or losses relating to financial liabilities are included in the Income Statement.  Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any items meeting the definition of a financial liability then this is classed as an equity instrument.  Dividends and distributions relating to equity instruments are debited direct to equity.
2.7. Taxation
Current Taxation
The tax expense for the year comprises current and deferred tax.  Tax is recognised in the Income Statement, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.  
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred Taxation
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
2.8. Inventories
Inventories include stock of goods and contract work in progress and are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.9. Related Party Disclosures
For the purposes of these financial statements, a party is considered to be related to the company if:
(i)     the party has the ability, directly or indirectly through one or more intermediaries, to control the company or exercise significant influence over the company in making financial and operating policy decisions or has joint control over the company;
(ii)    the company and the party are subject to common control;
(iii)   the party is an associate of the company or a joint venture in which the company is a venturer;
(iv)   the party is a member of key management personnel of the company or a close family member    of such an individual or is an entity under the control, joint control or significant influence of such individuals;
(v)   the party is a close family member of a party referred to in (i) above or is an entity under the control, joint control or significant influence of such individuals;
(vi)   the party is a post-employment benefit plan which is for the benefit of employees of the company or of any entity that is a related party of the company; or
(vii)  the party or any member of a group of which it is part, provides key management personnel services to the company.
Close family members of an individual are those family members who may be expected to influence or be influenced by that individual in their dealings with the entity.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
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CHATTER TELECOMMUNICATIONS LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets
Office Equipment
£
Cost
As at 1 November 2024 2,140
Additions 945
Disposals (1,007 )
As at 31 October 2025 2,078
Depreciation
As at 1 November 2024 1,802
Provided during the period 315
Disposals (671 )
As at 31 October 2025 1,446
Net Book Value
As at 31 October 2025 632
As at 1 November 2024 338
5. Stocks
2025 2024
£ £
Finished goods 10,268 8,284
Contract work in progress 34,836 28,454
45,104 36,738
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 28,313 34,428
Prepayments and accrued income 2,584 2,120
Other debtors 13 13
30,910 36,561
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 42,081 39,549
Bank loans and overdrafts 27,144 26,909
Other taxes and social security 534 -
VAT 43 3,639
Accruals and deferred income 5,293 5,857
Directors' loan accounts 435 20,607
75,530 96,561
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Page 6
CHATTER TELECOMMUNICATIONS LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 4,441
Other creditors 25,000 -
25,000 4,441
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 16,000 16,000
10. Related Party Transactions
Included in note 7 to the financial statements, Creditors: amounts falling due within one year, are the following amounts owed by the company at 31 October 2025:
Amounts owed to a director - £435 (2024: £20,607).
Included in note 8 to the financial statements, Creditors: amounts falling due after more than one year, are the following amounts owed by the company at 31 October 2025:
Loan owed to a director - £25,000 (2024: £Nil).
The loan is unsecured, interest-free, and has no fixed date of repayment.  On 31 October 2025 the director executed a legally binding letter of postponement.  Under this agreement, the director has undertaken not to demand repayment of this loan, in whole or in part, before 1 August 2027.  Accordingly, the loan has been classified as a long-term liability. The transaction has been recorded at transaction price (nominal value) in accordance with the small entity exemptions of FRS 102 Section 1A.
During the year, the company made sales of £96 under normal commercial terms, to a company owned and managed by a close family member of one of the directors.
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