Acorah Software Products - Accounts Production 16.5.460 false true true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 03570506 Mrs Susan Marshall Mr Dean Marshall Mr Dean Marshall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03570506 2024-05-31 03570506 2025-05-31 03570506 2024-06-01 2025-05-31 03570506 frs-core:CurrentFinancialInstruments 2025-05-31 03570506 frs-core:Non-currentFinancialInstruments 2025-05-31 03570506 frs-core:BetweenOneFiveYears 2025-05-31 03570506 frs-core:FurnitureFittings 2025-05-31 03570506 frs-core:FurnitureFittings 2024-06-01 2025-05-31 03570506 frs-core:FurnitureFittings 2024-05-31 03570506 frs-core:MotorVehicles 2025-05-31 03570506 frs-core:MotorVehicles 2024-06-01 2025-05-31 03570506 frs-core:MotorVehicles 2024-05-31 03570506 frs-core:PlantMachinery 2025-05-31 03570506 frs-core:PlantMachinery 2024-06-01 2025-05-31 03570506 frs-core:PlantMachinery 2024-05-31 03570506 frs-core:WithinOneYear 2025-05-31 03570506 frs-core:ShareCapital 2025-05-31 03570506 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 03570506 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 03570506 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 03570506 frs-bus:SmallEntities 2024-06-01 2025-05-31 03570506 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 03570506 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 03570506 frs-bus:Director1 2024-06-01 2025-05-31 03570506 frs-bus:Director2 2024-06-01 2025-05-31 03570506 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 03570506 frs-countries:EnglandWales 2024-06-01 2025-05-31 03570506 2023-05-31 03570506 2024-05-31 03570506 2023-06-01 2024-05-31 03570506 frs-core:CurrentFinancialInstruments 2024-05-31 03570506 frs-core:Non-currentFinancialInstruments 2024-05-31 03570506 frs-core:BetweenOneFiveYears 2024-05-31 03570506 frs-core:WithinOneYear 2024-05-31 03570506 frs-core:ShareCapital 2024-05-31 03570506 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 03570506
Clear Image Systems Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 03570506
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 158,819 160,105
158,819 160,105
CURRENT ASSETS
Stocks 59,961 52,692
Debtors 5 471,472 291,533
Cash at bank and in hand 1,022,062 601,577
1,553,495 945,802
Creditors: Amounts Falling Due Within One Year 6 (872,683 ) (512,980 )
NET CURRENT ASSETS (LIABILITIES) 680,812 432,822
TOTAL ASSETS LESS CURRENT LIABILITIES 839,631 592,927
Creditors: Amounts Falling Due After More Than One Year 7 (21,251 ) (27,362 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (39,705 ) (40,027 )
NET ASSETS 778,675 525,538
CAPITAL AND RESERVES
Called up share capital 9 200 100
Income Statement 778,475 525,438
SHAREHOLDERS' FUNDS 778,675 525,538
Page 1
Page 2
For the year ending 31 May 2025 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
Mrs Susan Marshall
Director
10 November 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Clear Image Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03570506 . The registered office is 56 Commerce Court, Challenge Way, Bradford, BD4 8NW.
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. 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% reducing balance
Motor Vehicles Straight line over 5 years
Fixtures & Fittings 25% reducing balance
2.5. 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.
2.6. 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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2024: 13)
17 13
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 June 2024 13,010 203,641 20,624 237,275
Additions 13,288 26,740 5,095 45,123
As at 31 May 2025 26,298 230,381 25,719 282,398
Depreciation
As at 1 June 2024 3,814 66,780 6,576 77,170
Provided during the period 1,573 40,650 4,186 46,409
As at 31 May 2025 5,387 107,430 10,762 123,579
Net Book Value
As at 31 May 2025 20,911 122,951 14,957 158,819
As at 1 June 2024 9,196 136,861 14,048 160,105
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 423,447 278,843
Other debtors 48,025 12,690
471,472 291,533
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,138 6,138
Trade creditors 252,388 128,657
Other creditors 253,027 233,219
Taxation and social security 361,130 144,966
872,683 512,980
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 21,251 27,362
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,138 6,138
Later than one year and not later than five years 21,251 27,362
27,389 33,500
27,389 33,500
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 100
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 41,467 35,591
Later than one year and not later than five years 64,928 85,841
106,395 121,432
Page 5