Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 12563210 Mr S M Alvarez Mr P S Mayorga Mr J D Cabo Mr P Suris-Suner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12563210 2025-01-31 12563210 2026-01-31 12563210 2025-02-01 2026-01-31 12563210 frs-core:ComputerEquipment 2025-02-01 2026-01-31 12563210 frs-core:ShareCapital 2026-01-31 12563210 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 12563210 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 12563210 frs-bus:AbridgedAccounts 2025-02-01 2026-01-31 12563210 frs-bus:SmallEntities 2025-02-01 2026-01-31 12563210 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 12563210 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 12563210 frs-core:CostValuation 2025-01-31 12563210 frs-core:CostValuation 2026-01-31 12563210 frs-bus:Director1 2025-02-01 2026-01-31 12563210 frs-bus:Director2 2025-02-01 2026-01-31 12563210 frs-bus:Director3 2025-02-01 2026-01-31 12563210 frs-bus:Director4 2025-02-01 2026-01-31 12563210 frs-countries:EnglandWales 2025-02-01 2026-01-31 12563210 2024-01-31 12563210 2025-01-31 12563210 2024-02-01 2025-01-31 12563210 frs-core:ShareCapital 2025-01-31 12563210 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 12563210
Clara Partners Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 January 2026
HSJ Accountants Ltd
Contents
Page
Company Information 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Company Information
Directors Mr S M Alvarez
Mr P S Mayorga
Mr J D Cabo
Mr P Suris-Suner
Company Number 12563210
Registered Office Severn House
Hazell Drive
Newport
South Wales
NP10 8FY
Accountants HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Page 1
Page 2
Abridged Balance Sheet
Registered number: 12563210
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 895 1,325
Investments 5 138,104 138,104
138,999 139,429
CURRENT ASSETS
Debtors 4,540 -
Cash at bank and in hand 28,642 45,406
33,182 45,406
Creditors: Amounts Falling Due Within One Year (132,444 ) (133,580 )
NET CURRENT ASSETS (LIABILITIES) (99,262 ) (88,174 )
TOTAL ASSETS LESS CURRENT LIABILITIES 39,737 51,255
NET ASSETS 39,737 51,255
CAPITAL AND RESERVES
Called up share capital 6 352 352
Profit and Loss Account 39,385 50,903
SHAREHOLDERS' FUNDS 39,737 51,255
Page 2
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For the year ending 31 January 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr J D Cabo
Director
14 September 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
Clara Partners Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12563210 . The registered office is Severn House, Hazell Drive, Newport, South Wales, NP10 8FY.
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.
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 20% straight line
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: 4 (2025: 4)
4 4
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Page 5
4. Tangible Assets
Total
£
Cost
As at 1 February 2025 2,149
As at 31 January 2026 2,149
Depreciation
As at 1 February 2025 824
Provided during the period 430
As at 31 January 2026 1,254
Net Book Value
As at 31 January 2026 895
As at 1 February 2025 1,325
5. Investments
Total
£
Cost
As at 1 February 2025 138,104
As at 31 January 2026 138,104
Provision
As at 1 February 2025 -
As at 31 January 2026 -
Net Book Value
As at 31 January 2026 138,104
As at 1 February 2025 138,104
6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 352 352
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