Acorah Software Products - Accounts Production 18.1.170 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 04223525 Mrs Chloe Bishop iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04223525 2024-11-30 04223525 2025-11-30 04223525 2024-12-01 2025-11-30 04223525 frs-core:CurrentFinancialInstruments 2025-11-30 04223525 frs-core:Non-currentFinancialInstruments 2025-11-30 04223525 frs-core:ComputerEquipment 2025-11-30 04223525 frs-core:ComputerEquipment 2024-12-01 2025-11-30 04223525 frs-core:ComputerEquipment 2024-11-30 04223525 frs-core:ShareCapital 2025-11-30 04223525 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 04223525 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 04223525 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 04223525 frs-bus:SmallEntities 2024-12-01 2025-11-30 04223525 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 04223525 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 04223525 frs-bus:OrdinaryShareClass2 2024-12-01 2025-11-30 04223525 frs-bus:OrdinaryShareClass2 2025-11-30 04223525 frs-bus:OrdinaryShareClass3 2024-12-01 2025-11-30 04223525 frs-bus:OrdinaryShareClass3 2025-11-30 04223525 frs-bus:Director1 2024-12-01 2025-11-30 04223525 frs-bus:Director1 2024-11-30 04223525 frs-bus:Director1 2025-11-30 04223525 frs-countries:EnglandWales 2024-12-01 2025-11-30 04223525 2023-11-30 04223525 2024-11-30 04223525 2023-12-01 2024-11-30 04223525 frs-core:CurrentFinancialInstruments 2024-11-30 04223525 frs-core:Non-currentFinancialInstruments 2024-11-30 04223525 frs-core:ShareCapital 2024-11-30 04223525 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 04223525 frs-bus:OrdinaryShareClass2 2023-12-01 2024-11-30 04223525 frs-bus:OrdinaryShareClass3 2023-12-01 2024-11-30
Registered number: 04223525
Chloe Richardson Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Rose & Co Tax Advisory Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04223525
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 915 2,146
915 2,146
CURRENT ASSETS
Debtors 5 254,443 259,021
Cash at bank and in hand 14,016 11,984
268,459 271,005
Creditors: Amounts Falling Due Within One Year 6 (156,403 ) (123,902 )
NET CURRENT ASSETS (LIABILITIES) 112,056 147,103
TOTAL ASSETS LESS CURRENT LIABILITIES 112,971 149,249
Creditors: Amounts Falling Due After More Than One Year 7 (2,807 ) (8,337 )
NET ASSETS 110,164 140,912
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 110,162 140,910
SHAREHOLDERS' FUNDS 110,164 140,912
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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 her 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
Mrs Chloe Bishop
Director
27/05/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Chloe Richardson Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04223525 . The registered office is 65a Wingletye Lane, Hornchurch, Essex, RM11 3AT.
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. 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:
Computer Equipment 33% on cost
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: 2 (2024: 2)
2 2
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2024 6,394
As at 30 November 2025 6,394
Depreciation
As at 1 December 2024 4,248
Provided during the period 1,231
As at 30 November 2025 5,479
Net Book Value
As at 30 November 2025 915
As at 1 December 2024 2,146
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 14,559 23,358
Other debtors 239,884 235,663
254,443 259,021
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,236 11,762
Bank loans and overdrafts 5,681 5,831
Other creditors 134,799 73,799
Taxation and social security 12,687 32,510
156,403 123,902
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 2,807 8,337
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1 Ordinary A shares of £ 0.50 each 1 1
1 Ordinary B shares of £ 0.50 each 1 1
2 2
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9. Directors Advances, Credits and Guarantees
Included within Debtors due in under one year are the following loans to directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Mrs Chloe Bishop 164,657 113,407 113,396 - 164,668
The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
Included in other debtors due within one year is an amount of £37,969 (2024 - £33,758) due from Bon Bon Jewellery Ltd, a company incorporated in the UK, in which the director has a material interest. 
Included in other creditors due within one year is an amount of £131,108 (2024 - £70,108) due to Copia Bespoke Ltd, a company incorporated in the UK, in which the director has a material interest. 
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