Acorah Software Products - Accounts Production 19.4.300 false true 30 September 2025 1 October 2024 false 1 October 2025 30 September 2026 30 September 2026 09787723 W Crothers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09787723 2025-09-30 09787723 2026-09-30 09787723 2025-10-01 2026-09-30 09787723 frs-core:CurrentFinancialInstruments 2026-09-30 09787723 frs-core:ShareCapital 2026-09-30 09787723 frs-core:RetainedEarningsAccumulatedLosses 2026-09-30 09787723 frs-bus:PrivateLimitedCompanyLtd 2025-10-01 2026-09-30 09787723 frs-bus:FilletedAccounts 2025-10-01 2026-09-30 09787723 frs-bus:SmallEntities 2025-10-01 2026-09-30 09787723 frs-bus:AuditExempt-NoAccountantsReport 2025-10-01 2026-09-30 09787723 frs-bus:SmallCompaniesRegimeForAccounts 2025-10-01 2026-09-30 09787723 frs-bus:Director1 2025-10-01 2026-09-30 09787723 frs-countries:EnglandWales 2025-10-01 2026-09-30 09787723 2024-09-30 09787723 2025-09-30 09787723 2024-10-01 2025-09-30 09787723 frs-core:CurrentFinancialInstruments 2025-09-30 09787723 frs-core:ShareCapital 2025-09-30 09787723 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30
Registered number: 09787723
Commercial Common Sense Limited
Financial Statements
For The Year Ended 30 September 2026
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 09787723
2026 2025
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 - 18
Cash at bank and in hand 113,156 112,348
113,156 112,366
Creditors: Amounts Falling Due Within One Year 5 (810 ) (2,308 )
NET CURRENT ASSETS (LIABILITIES) 112,346 110,058
TOTAL ASSETS LESS CURRENT LIABILITIES 112,346 110,058
NET ASSETS 112,346 110,058
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 112,246 109,958
SHAREHOLDERS' FUNDS 112,346 110,058
For the year ending 30 September 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
W Crothers
Director
7th October 2026
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Commercial Common Sense Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09787723 . The registered office is Flint House The Ridge Woldingham Surrey CR3 7AN.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Debtors
2026 2025
£ £
Due within one year
Other debtors - 18
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 480 1,440
Taxation and social security 330 868
810 2,308
6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 2