Acorah Software Products - Accounts Production 19.3.550 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 04370794 Mr Christopher Webley Mr Nicholas Webley Mr Christopher Webley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04370794 2025-02-28 04370794 2026-02-28 04370794 2025-03-01 2026-02-28 04370794 frs-core:CurrentFinancialInstruments 2026-02-28 04370794 frs-core:ComputerEquipment 2026-02-28 04370794 frs-core:ComputerEquipment 2025-02-28 04370794 frs-core:NetGoodwill 2026-02-28 04370794 frs-core:NetGoodwill 2025-03-01 2026-02-28 04370794 frs-core:NetGoodwill 2025-02-28 04370794 frs-core:SharePremium 2026-02-28 04370794 frs-core:ShareCapital 2026-02-28 04370794 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 04370794 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 04370794 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 04370794 frs-bus:SmallEntities 2025-03-01 2026-02-28 04370794 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 04370794 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 04370794 frs-bus:Director1 2025-03-01 2026-02-28 04370794 frs-bus:Director2 2025-03-01 2026-02-28 04370794 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 04370794 frs-countries:EnglandWales 2025-03-01 2026-02-28 04370794 2024-02-29 04370794 2025-02-28 04370794 2024-03-01 2025-02-28 04370794 frs-core:CurrentFinancialInstruments 2025-02-28 04370794 frs-core:SharePremium 2025-02-28 04370794 frs-core:ShareCapital 2025-02-28 04370794 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 04370794
Charter Index Limited
Financial Statements
For The Year Ended 28 February 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04370794
2026 2025
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 6 16,825 16,602
Cash at bank and in hand 96,603 104,467
113,428 121,069
Creditors: Amounts Falling Due Within One Year 7 (136,023 ) (129,546 )
NET CURRENT ASSETS (LIABILITIES) (22,595 ) (8,477 )
TOTAL ASSETS LESS CURRENT LIABILITIES (22,595 ) (8,477 )
NET LIABILITIES (22,595 ) (8,477 )
CAPITAL AND RESERVES
Called up share capital 250 250
Share premium account 975 975
Profit and Loss Account (23,820 ) (9,702 )
SHAREHOLDERS' FUNDS (22,595) (8,477)
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For the year ending 28 February 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 Christopher Webley
Director
9 September 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
Charter Index Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04370794 . The registered office is 30d Chiswick High Road, London, W4 1TE.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below
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.
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 being the amount paid in connection with the acquisition of the business in 2002, was amortised in full in 2023.
2.4. 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.
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2.5. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2025: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 March 2025 173,402
As at 28 February 2026 173,402
Amortisation
As at 1 March 2025 173,402
As at 28 February 2026 173,402
Net Book Value
As at 28 February 2026 -
As at 1 March 2025 -
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5. Tangible Assets
Computer Equipment
£
Cost
As at 1 March 2025 317
As at 28 February 2026 317
Depreciation
As at 1 March 2025 317
As at 28 February 2026 317
Net Book Value
As at 28 February 2026 -
As at 1 March 2025 -
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 11,020 6,464
Other debtors 5,805 10,138
16,825 16,602
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 557
Bank loans and overdrafts 10,312 -
Other creditors 124,021 126,720
Taxation and social security 1,690 2,269
136,023 129,546
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