Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 12943200 Mr. Bruce Chaplin Mrs Talana Chaplin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12943200 2024-10-31 12943200 2025-10-31 12943200 2024-11-01 2025-10-31 12943200 frs-core:CurrentFinancialInstruments 2025-10-31 12943200 frs-core:ShareCapital 2025-10-31 12943200 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12943200 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12943200 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12943200 frs-bus:SmallEntities 2024-11-01 2025-10-31 12943200 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12943200 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12943200 frs-core:CostValuation 2024-10-31 12943200 frs-core:AdditionsToInvestments 2025-10-31 12943200 frs-core:DisposalsRepaymentsInvestments 2025-10-31 12943200 frs-core:CostValuation 2025-10-31 12943200 frs-core:ListedExchangeTraded 2025-10-31 12943200 frs-core:ListedExchangeTraded 2024-10-31 12943200 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-10-31 12943200 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-10-31 12943200 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-10-31 12943200 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-10-31 12943200 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-10-31 12943200 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-10-31 12943200 frs-core:UnlistedNon-exchangeTraded 2025-10-31 12943200 frs-core:UnlistedNon-exchangeTraded 2024-10-31 12943200 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-10-31 12943200 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 12943200 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 12943200 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-10-31 12943200 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-10-31 12943200 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 12943200 frs-bus:Director1 2024-11-01 2025-10-31 12943200 frs-bus:Director1 2024-10-31 12943200 frs-bus:Director1 2025-10-31 12943200 frs-bus:Director2 2024-11-01 2025-10-31 12943200 frs-bus:Director2 2024-10-31 12943200 frs-bus:Director2 2025-10-31 12943200 frs-countries:EnglandWales 2024-11-01 2025-10-31 12943200 2023-10-31 12943200 2024-10-31 12943200 2023-11-01 2024-10-31 12943200 frs-core:CurrentFinancialInstruments 2024-10-31 12943200 frs-core:ShareCapital 2024-10-31 12943200 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 12943200
Chappie Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
EOACC Ltd
5 Approach Road
Raynes Park
London
SW20 8BA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12943200
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 128,376 207,890
128,376 207,890
CURRENT ASSETS
Debtors 5 69,955 130,639
Cash at bank and in hand 2,021 551
71,976 131,190
Creditors: Amounts Falling Due Within One Year 6 (414 ) (4,596 )
NET CURRENT ASSETS (LIABILITIES) 71,562 126,594
TOTAL ASSETS LESS CURRENT LIABILITIES 199,938 334,484
NET ASSETS 199,938 334,484
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 199,838 334,384
SHAREHOLDERS' FUNDS 199,938 334,484
Page 1
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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 Profit and Loss Account.
On behalf of the board
Mr. Bruce Chaplin
Director
28/07/2026
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
Chappie Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12943200 . The registered office is 5 Approach Road, Raynes Park, London, SW20 8BA.
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. Financial Instruments
Investments in listed shares are measured at fair value, with changes in fair value recognised in the profit and loss statement.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
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: 1 (2024: 1)
1 1
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4. Investments
Listed Unlisted Total
£ £ £
Cost or Valuation
As at 1 November 2024 107,895 99,995 207,890
Additions 23,831 - 23,831
Disposals (103,345 ) - (103,345 )
As at 31 October 2025 28,381 99,995 128,376
Provision
As at 1 November 2024 - - -
As at 31 October 2025 - - -
Net Book Value
As at 31 October 2025 28,381 99,995 128,376
As at 1 November 2024 107,895 99,995 207,890
5. Debtors
2025 2024
£ £
Due within one year
Corporation tax recoverable assets 16,396 16,396
Other taxes and social security 379 39
Directors' loan accounts 53,180 114,204
69,955 130,639
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 414 -
Corporation tax - 4,596
414 4,596
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mr. Bruce Chaplin 58,365 16,252 58,535 - 16,082
Mrs Talana Chaplin 55,839 39,659 58,400 - 37,098
Loans to directors are repayable on demand, and subject to interest at the prescribed HMRC beneficial loan interest rates.
Dividends paid to directors
2025 2024
£ £
Mr. Bruce Chaplin 58,400 40,000
Mrs Talana Chaplin 58,400 40,000
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