Acorah Software Products - Accounts Production 19.3.600 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 07923319 Mr Lee Succoia Mrs Sally Succoia Mrs Sally Succoia Chanter Holdings Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07923319 2025-03-31 07923319 2026-03-31 07923319 2025-04-01 2026-03-31 07923319 frs-core:CurrentFinancialInstruments 2026-03-31 07923319 frs-core:Non-currentFinancialInstruments 2026-03-31 07923319 frs-core:BetweenOneFiveYears 2026-03-31 07923319 frs-core:ComputerEquipment 2026-03-31 07923319 frs-core:ComputerEquipment 2025-04-01 2026-03-31 07923319 frs-core:ComputerEquipment 2025-03-31 07923319 frs-core:NetGoodwill 2026-03-31 07923319 frs-core:NetGoodwill 2025-04-01 2026-03-31 07923319 frs-core:NetGoodwill 2025-03-31 07923319 frs-core:MotorVehicles 2026-03-31 07923319 frs-core:MotorVehicles 2025-04-01 2026-03-31 07923319 frs-core:MotorVehicles 2025-03-31 07923319 frs-core:PlantMachinery 2026-03-31 07923319 frs-core:PlantMachinery 2025-04-01 2026-03-31 07923319 frs-core:PlantMachinery 2025-03-31 07923319 frs-core:WithinOneYear 2026-03-31 07923319 frs-core:ShareCapital 2026-03-31 07923319 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07923319 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07923319 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 07923319 frs-bus:SmallEntities 2025-04-01 2026-03-31 07923319 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07923319 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07923319 1 2025-04-01 2026-03-31 07923319 frs-bus:Director1 2025-04-01 2026-03-31 07923319 frs-bus:Director2 2025-04-01 2026-03-31 07923319 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 07923319 frs-countries:EnglandWales 2025-04-01 2026-03-31 07923319 2024-03-31 07923319 2025-03-31 07923319 2024-04-01 2025-03-31 07923319 frs-core:CurrentFinancialInstruments 2025-03-31 07923319 frs-core:Non-currentFinancialInstruments 2025-03-31 07923319 frs-core:BetweenOneFiveYears 2025-03-31 07923319 frs-core:WithinOneYear 2025-03-31 07923319 frs-core:ShareCapital 2025-03-31 07923319 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 07923319
Chanter Biomed Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 07923319
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 17,948 35,896
Tangible Assets 5 155,777 177,169
173,725 213,065
CURRENT ASSETS
Stocks 180,205 178,439
Debtors 6 339,977 356,292
Cash at bank and in hand 33,865 46,026
554,047 580,757
Creditors: Amounts Falling Due Within One Year 7 (265,373 ) (245,979 )
NET CURRENT ASSETS (LIABILITIES) 288,674 334,778
TOTAL ASSETS LESS CURRENT LIABILITIES 462,399 547,843
Creditors: Amounts Falling Due After More Than One Year 8 (27,527 ) (42,101 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (40,232 ) (34,710 )
NET ASSETS 394,640 471,032
CAPITAL AND RESERVES
Called up share capital 11 2 2
Income Statement 394,638 471,030
SHAREHOLDERS' FUNDS 394,640 471,032
Page 1
Page 2
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 Income Statement.
On behalf of the board
Mr Lee Succoia
Director
19 October 2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Chanter Biomed Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07923319 . The registered office is 1 Hanworth Road, Low Moor, Bradford, BD12 0SG.
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. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 15 years.
2.5. 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:
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 33% on cost
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
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2.7. 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 year 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 asset reflects 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.
2.8. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2025: 16)
16 16
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 269,212
As at 31 March 2026 269,212
Amortisation
As at 1 April 2025 233,316
Provided during the period 17,948
As at 31 March 2026 251,264
Net Book Value
As at 31 March 2026 17,948
As at 1 April 2025 35,896
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5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 133,926 184,545 2,174 320,645
Additions 15,750 - 949 16,699
Disposals - - (400 ) (400 )
As at 31 March 2026 149,676 184,545 2,723 336,944
Depreciation
As at 1 April 2025 65,474 77,225 777 143,476
Provided during the period 10,465 26,830 796 38,091
Disposals - - (400 ) (400 )
As at 31 March 2026 75,939 104,055 1,173 181,167
Net Book Value
As at 31 March 2026 73,737 80,490 1,550 155,777
As at 1 April 2025 68,452 107,320 1,397 177,169
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 248,917 267,569
Amounts due to group company 63,726 63,726
Other debtors 27,334 24,997
339,977 356,292
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 12,756 14,300
Trade creditors 163,271 127,707
Bank loans and overdrafts 2,500 10,100
Other creditors 12,212 34,111
Taxation and social security 74,634 59,761
265,373 245,979
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 27,527 39,692
Bank loans - 2,409
27,527 42,101
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9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 40,283 53,993
Bank loans and overdrafts 12,509 22,532
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 12,756 14,300
Later than one year and not later than five years 27,527 39,692
40,283 53,992
40,283 53,992
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as follows:
2026 2025
£ £
Not later than one year - 7,021
- 7,021
13. Related Party Transactions
Debtors include the following amounts due to group company:
Chanter Holdings Ltd £63,726 (2025 : £63,726)
14. Ultimate Controlling Party
The company's ultimate controlling party is Chanter Holdings Ltd by virtue of his ownership of 100% of the issued share capital in the company.
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