Acorah Software Products - Accounts Production 19.4.300 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 03999322 Mr Stephen Carmichael Brown Mrs Sindy Carmichael Brown Mr Stephen Carmichael Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03999322 2025-03-31 03999322 2026-03-31 03999322 2025-04-01 2026-03-31 03999322 frs-core:CurrentFinancialInstruments 2026-03-31 03999322 frs-core:ComputerEquipment 2025-04-01 2026-03-31 03999322 frs-core:FurnitureFittings 2026-03-31 03999322 frs-core:FurnitureFittings 2025-04-01 2026-03-31 03999322 frs-core:FurnitureFittings 2025-03-31 03999322 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 03999322 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 03999322 frs-core:MotorVehicles 2025-04-01 2026-03-31 03999322 frs-core:PlantMachinery 2026-03-31 03999322 frs-core:PlantMachinery 2025-04-01 2026-03-31 03999322 frs-core:PlantMachinery 2025-03-31 03999322 frs-core:ShareCapital 2026-03-31 03999322 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 03999322 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03999322 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 03999322 frs-bus:SmallEntities 2025-04-01 2026-03-31 03999322 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 03999322 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03999322 frs-bus:Director1 2025-04-01 2026-03-31 03999322 frs-bus:Director2 2025-04-01 2026-03-31 03999322 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 03999322 frs-core:CurrentFinancialInstruments 2 2026-03-31 03999322 frs-countries:EnglandWales 2025-04-01 2026-03-31 03999322 2024-03-31 03999322 2025-03-31 03999322 2024-04-01 2025-03-31 03999322 frs-core:CurrentFinancialInstruments 2025-03-31 03999322 frs-core:ShareCapital 2025-03-31 03999322 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03999322 frs-core:CurrentFinancialInstruments 2 2025-03-31
Registered number: 03999322
Carmichael-Browns Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
SIFAR LTD
Unit 14, The Maltings Industrial Estate Hall Road
Southminster
Essex
CM0 7EQ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 03999322
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,166 -
10,166 -
CURRENT ASSETS
Debtors 5 25,062 18,439
Cash at bank and in hand 6,960 282
32,022 18,721
Creditors: Amounts Falling Due Within One Year 6 (148,500 ) (127,882 )
NET CURRENT ASSETS (LIABILITIES) (116,478 ) (109,161 )
TOTAL ASSETS LESS CURRENT LIABILITIES (106,312 ) (109,161 )
NET LIABILITIES (106,312 ) (109,161 )
CAPITAL AND RESERVES
Called up share capital 7 502 502
Profit and Loss Account (106,814 ) (109,663 )
SHAREHOLDERS' FUNDS (106,312) (109,161)
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 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 Stephen Carmichael Brown
Director
6th July 2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Carmichael-Browns Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03999322 . The registered office is Knowle Cottage, Common Lane, The Ridge, Essex, CM3 4RY.
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:
Freehold At Cost
Leasehold At Cost
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: 1)
- 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2025 - - -
Additions 10,000 999 10,999
As at 31 March 2026 10,000 999 10,999
Depreciation
As at 1 April 2025 - - -
Provided during the period 833 - 833
As at 31 March 2026 833 - 833
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 March 2026 9,167 999 10,166
As at 1 April 2025 - - -
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 3,785 8,330
Prepayments and accrued income 1,662 1,592
Intercompany Loan Account 19,615 8,517
25,062 18,439
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 3,628 13,375
VAT 3,091 184
CIS Liability - 390
Other Creditors < 1 year - 1,562
Directors' loan accounts 141,781 112,371
148,500 127,882
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 502 502
Page 3