Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 06852027 Mr Martin Collins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06852027 2025-03-31 06852027 2026-03-31 06852027 2025-04-01 2026-03-31 06852027 frs-core:CurrentFinancialInstruments 2026-03-31 06852027 frs-core:Non-currentFinancialInstruments 2026-03-31 06852027 frs-core:ComputerEquipment 2026-03-31 06852027 frs-core:ComputerEquipment 2025-04-01 2026-03-31 06852027 frs-core:ComputerEquipment 2025-03-31 06852027 frs-core:FurnitureFittings 2026-03-31 06852027 frs-core:FurnitureFittings 2025-04-01 2026-03-31 06852027 frs-core:FurnitureFittings 2025-03-31 06852027 frs-core:NetGoodwill 2026-03-31 06852027 frs-core:NetGoodwill 2025-04-01 2026-03-31 06852027 frs-core:NetGoodwill 2025-03-31 06852027 frs-core:MotorVehicles 2026-03-31 06852027 frs-core:MotorVehicles 2025-04-01 2026-03-31 06852027 frs-core:MotorVehicles 2025-03-31 06852027 frs-core:WithinOneYear 2026-03-31 06852027 frs-core:ShareCapital 2026-03-31 06852027 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 06852027 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06852027 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 06852027 frs-bus:SmallEntities 2025-04-01 2026-03-31 06852027 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06852027 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06852027 frs-bus:Director1 2025-04-01 2026-03-31 06852027 frs-countries:EnglandWales 2025-04-01 2026-03-31 06852027 2024-03-31 06852027 2025-03-31 06852027 2024-04-01 2025-03-31 06852027 frs-core:CurrentFinancialInstruments 2025-03-31 06852027 frs-core:Non-currentFinancialInstruments 2025-03-31 06852027 frs-core:WithinOneYear 2025-03-31 06852027 frs-core:ShareCapital 2025-03-31 06852027 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 06852027
The Chris Martin Partnership Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
TaxAssist Accountants
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 06852027
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 32,511 39,013
Tangible Assets 5 66,402 2,402
98,913 41,415
CURRENT ASSETS
Debtors 6 28,597 21,410
Cash at bank and in hand 326,528 258,633
355,125 280,043
Creditors: Amounts Falling Due Within One Year 7 (123,195 ) (103,250 )
NET CURRENT ASSETS (LIABILITIES) 231,930 176,793
TOTAL ASSETS LESS CURRENT LIABILITIES 330,843 218,208
Creditors: Amounts Falling Due After More Than One Year 8 (48,023 ) (29,560 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,136 ) (147 )
NET ASSETS 265,684 188,501
CAPITAL AND RESERVES
Called up share capital 200 200
Income Statement 265,484 188,301
SHAREHOLDERS' FUNDS 265,684 188,501
Page 1
Page 2
For the year ending 31 March 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 Income Statement.
On behalf of the board
Mr Martin Collins
Director
20/07/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Chris Martin Partnership Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06852027 . The registered office is 11 Church Lane, Pudsey, West Yorkshire, LS28 7LD.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of 10 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:
Motor Vehicles 20% - Straight Line
Fixtures & Fittings 20% - Reducing Balance
Computer Equipment 33% - Reducing Balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
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2.6. 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: 14 (2025: 12)
14 12
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 65,022
As at 31 March 2026 65,022
Amortisation
As at 1 April 2025 26,009
Provided during the period 6,502
As at 31 March 2026 32,511
Net Book Value
As at 31 March 2026 32,511
As at 1 April 2025 39,013
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5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 - 25,241 19,204 44,445
Additions 80,038 1,100 - 81,138
As at 31 March 2026 80,038 26,341 19,204 125,583
Depreciation
As at 1 April 2025 - 23,530 18,513 42,043
Provided during the period 16,008 717 413 17,138
As at 31 March 2026 16,008 24,247 18,926 59,181
Net Book Value
As at 31 March 2026 64,030 2,094 278 66,402
As at 1 April 2025 - 1,711 691 2,402
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 21,466 13,639
Other debtors 7,131 7,771
28,597 21,410
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 7,727 -
Trade creditors 17,497 16,831
Other creditors 22,784 10,731
Taxation and social security 75,187 75,688
123,195 103,250
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 48,023 -
Bank loans - 29,560
48,023 29,560
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9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,727 -
Less: Finance charges allocated to future periods (48,023 ) -
55,750 -
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