Acorah Software Products - Accounts Production 14.3.260 false true true false 4 February 2022 28 February 2023 28 February 2023 13893228 J D Sturm J Sturm iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13893228 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-03 13893228 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 13893228 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 13893228 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 13893228 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-02-04 2023-02-28 13893228 frs-core:AllSubsidiaries 2022-02-04 2023-02-28 13893228 frs-core:KeyManagementPersonnel 2022-02-04 2023-02-28 13893228 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-02-04 2023-02-28 13893228 frs-core:OtherRelatedParties 2022-02-04 2023-02-28 13893228 2022-02-03 13893228 2023-02-28 13893228 2022-02-04 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Registered number: 13893228
Cherry Blossom Gate Holdings Ltd
Unaudited Financial Statements
For the Period 4 February 2022 to 28 February 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13893228
28 February 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 74,856
Investment Properties 5 2,750,000
2,824,856
CURRENT ASSETS
Cash at bank and in hand 6,219
6,219
Creditors: Amounts Falling Due Within One Year 6 (33,933 )
NET CURRENT ASSETS (LIABILITIES) (27,714 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,797,142
Creditors: Amounts Falling Due After More Than One Year 7 (2,703,342 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (18,026 )
NET ASSETS 75,774
CAPITAL AND RESERVES
Called up share capital 10 20
Profit and Loss Account 75,754
SHAREHOLDERS' FUNDS 75,774
Page 1
Page 2
For the period ending 28 February 2023 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.
On behalf of the board
J D Sturm
Director
12 February 2024
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
Cherry Blossom Gate Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13893228 . The registered office is Alton House, 66-68 High Street, Northwood, Middlesex, HA6 1BL.
Commencement of Trading
The company commenced trading on 26 May 2022.
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
The company has been able to meet its liabilities as they become due, and in these circumstances the directors consider the company to be a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 
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:
Fixtures & Fittings 15% reducing balance
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Taxation
Corporation 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 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees during the period was: NIL
-
4. Tangible Assets
Fixtures & Fittings
£
Cost or Valuation
As at 4 February 2022 -
Additions 88,065
As at 28 February 2023 88,065
Depreciation
As at 4 February 2022 -
Provided during the period 13,209
As at 28 February 2023 13,209
Net Book Value
As at 28 February 2023 74,856
As at 4 February 2022 -
5. Investment Property
28 February 2023
£
Fair Value
As at 4 February 2022 -
Additions 2,628,332
Fair value adjustments 121,668
As at 28 February 2023 2,750,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
28 February 2023
£
Cost 2,628,332
The property was valued by the director on 28 February 2023 at £2,750,000.
6. Creditors: Amounts Falling Due Within One Year
28 February 2023
£
Bank loans and overdrafts 14,500
Accruals 2,460
Directors' loan accounts 16,973
33,933
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
28 February 2023
£
Bank loans 1,395,921
Directors loan account 1,307,421
2,703,342
8. Secured Creditors
Of the creditors the following amounts are secured.
28 February 2023
£
Bank loans and overdrafts 1,410,421
9. Deferred Taxation
28 February 2023
£
Revaluation of investment properties 23,117
Tax losses carried forward (5,091 )
18,026
10. Share Capital
28 February 2023
£
Allotted, Called up and fully paid 20
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