Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 December 2025 31 December 2025 09610817 Mr Andrew Moore Mr Paul Sly Mrs Catherine Grant iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09610817 2025-03-31 09610817 2025-12-31 09610817 2025-04-01 2025-12-31 09610817 frs-core:CurrentFinancialInstruments 2025-12-31 09610817 frs-core:Non-currentFinancialInstruments 2025-12-31 09610817 frs-core:ComputerEquipment 2025-12-31 09610817 frs-core:ComputerEquipment 2025-04-01 2025-12-31 09610817 frs-core:ComputerEquipment 2025-03-31 09610817 frs-core:NetGoodwill 2025-12-31 09610817 frs-core:NetGoodwill 2025-04-01 2025-12-31 09610817 frs-core:NetGoodwill 2025-03-31 09610817 frs-core:ShareCapital 2025-12-31 09610817 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09610817 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2025-12-31 09610817 frs-bus:FilletedAccounts 2025-04-01 2025-12-31 09610817 frs-bus:SmallEntities 2025-04-01 2025-12-31 09610817 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2025-12-31 09610817 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2025-12-31 09610817 frs-core:CostValuation 2025-03-31 09610817 frs-core:CostValuation 2025-12-31 09610817 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 09610817 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 09610817 frs-bus:Director1 2025-04-01 2025-12-31 09610817 frs-bus:Director2 2025-04-01 2025-12-31 09610817 frs-bus:CompanySecretary1 2025-04-01 2025-12-31 09610817 frs-countries:EnglandWales 2025-04-01 2025-12-31 09610817 2024-03-31 09610817 2025-03-31 09610817 2024-04-01 2025-03-31 09610817 frs-core:CurrentFinancialInstruments 2025-03-31 09610817 frs-core:Non-currentFinancialInstruments 2025-03-31 09610817 frs-core:ShareCapital 2025-03-31 09610817 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 09610817
Clarity Consulting Associates Ltd
Unaudited Financial Statements
For the Period 1 April 2025 to 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 09610817
31 December 2025 31 March 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 201,725 230,542
Tangible Assets 5 6,006 14,931
Investments 6 32,121 32,121
239,852 277,594
CURRENT ASSETS
Stocks 15,000 -
Debtors 7 874,163 899,046
Cash at bank and in hand 91,495 79,265
980,658 978,311
Creditors: Amounts Falling Due Within One Year 8 (528,662 ) (278,542 )
NET CURRENT ASSETS (LIABILITIES) 451,996 699,769
TOTAL ASSETS LESS CURRENT LIABILITIES 691,848 977,363
Creditors: Amounts Falling Due After More Than One Year 9 (150,000 ) (356,872 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,000 ) (3,000 )
NET ASSETS 538,848 617,491
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 538,748 617,391
SHAREHOLDERS' FUNDS 538,848 617,491
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For the period ending 31 December 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 Paul Sly
Director
13 August 2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Clarity Consulting Associates Ltd is a private company, limited by shares and incorporated in England & Wales. The registered company number is 09610817 and the registered office address is 3rd Floor 86-90 Paul Street, London, England, EC2A 4NE.
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, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
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 profit and loss account 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:
Equipment 25% reducing balance
2.5. Stocks and Work in Progress
Stock
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. 
Work in Progress
Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.
Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.
Other debtors and creditors are measured at amortised cost using the effective interest rate method. 
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.
Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received.
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2.7. Foreign Currencies
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.
2.8. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred 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 and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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
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 asset reflects 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.
Deferred tax is only adjusted if the change in the timing difference is material.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Investments
All investments are carried at cost. They are not revalued unless there is an active market in which a valuation can be reliably determined.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 13 (2025: 18)
13 18
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 384,234
As at 31 December 2025 384,234
Amortisation
As at 1 April 2025 153,692
Provided during the period 28,817
As at 31 December 2025 182,509
Net Book Value
As at 31 December 2025 201,725
As at 1 April 2025 230,542
5. Tangible Assets
Equipment
£
Cost
As at 1 April 2025 34,607
Additions 2,984
Disposals (28,344 )
As at 31 December 2025 9,247
Depreciation
As at 1 April 2025 19,676
Provided during the period 1,094
Disposals (17,529 )
As at 31 December 2025 3,241
Net Book Value
As at 31 December 2025 6,006
As at 1 April 2025 14,931
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6. Investments
Other
£
Cost or Valuation
As at 1 April 2025 32,121
As at 31 December 2025 32,121
Provision
As at 1 April 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 32,121
As at 1 April 2025 32,121
7. Debtors
31 December 2025 31 March 2025
£ £
Due within one year
Trade debtors 851,003 829,983
Other debtors 23,160 69,063
874,163 899,046
8. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 March 2025
£ £
Trade creditors 175,545 30,404
Bank loans and overdrafts 214,344 35,007
Other creditors 51,021 142,301
Taxation and social security 87,752 70,830
528,662 278,542
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9. Creditors: Amounts Falling Due After More Than One Year
31 December 2025 31 March 2025
£ £
Bank loans 150,000 356,872
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