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 12440094 Mr Constantin Chirita iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12440094 2025-02-28 12440094 2026-02-28 12440094 2025-03-01 2026-02-28 12440094 frs-core:CurrentFinancialInstruments 2026-02-28 12440094 frs-core:ShareCapital 2026-02-28 12440094 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 12440094 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 12440094 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 12440094 frs-bus:SmallEntities 2025-03-01 2026-02-28 12440094 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 12440094 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 12440094 frs-bus:Director1 2025-03-01 2026-02-28 12440094 frs-countries:EnglandWales 2025-03-01 2026-02-28 12440094 2024-02-29 12440094 2025-02-28 12440094 2024-03-01 2025-02-28 12440094 frs-core:CurrentFinancialInstruments 2025-02-28 12440094 frs-core:ShareCapital 2025-02-28 12440094 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 12440094
CHIRITA IMPERIAL LTD
Unaudited Financial Statements
For The Year Ended 28 February 2026
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12440094
2026 2025
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 - 100
- 100
Creditors: Amounts Falling Due Within One Year 5 (1,598 ) (1,698 )
NET CURRENT ASSETS (LIABILITIES) (1,598 ) (1,598 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,598 ) (1,598 )
NET LIABILITIES (1,598 ) (1,598 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (1,698 ) (1,698 )
SHAREHOLDERS' FUNDS (1,598) (1,598)
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 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 Profit and Loss Account.
On behalf of the board
Mr Constantin Chirita
Director
06/10/2026
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
CHIRITA IMPERIAL LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12440094 . The registered office is 34 Underwood Place, Oldbrook, Milton Keynes, Buckinghamshire, MK6 2EY.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Debtors
2026 2025
£ £
Due within one year
Director's loan account - 100
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Director's loan account 1,598 1,698
6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
7. Correction to Annual Accounts
Due to an error in the 2020–2021 financial year, the VAT Liability (under “Other Taxes and Social Security”) remained open despite all VAT obligations having been fully settled with HMRC. To correct this error, the following adjustments have been made in the current financial year’s accounts:
Other Taxes and Social Security: £2,547.70 (Debit)
VAT Liability: £224.47 (Debit)
Flat Rate VAT Adjustment: £1,074.04 (Credit)
...CONTINUED
Page 2
Page 3
Director’s Loan Account: £1,698.13 (Credit)
Additionally, no tax on sales was due for the 2020–2021 financial year, as the company incurred a loss during that period.
Page 3