Acorah Software Products - Accounts Production 16.1.300 false true false 15 June 2023 31 July 2024 31 July 2024 14937417 Mrs N A Jackson Mr H J Keppler true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14937417 2023-06-14 14937417 2024-07-31 14937417 2023-06-15 2024-07-31 14937417 frs-core:CurrentFinancialInstruments 2024-07-31 14937417 frs-core:ShareCapital 2024-07-31 14937417 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 14937417 frs-bus:PrivateLimitedCompanyLtd 2023-06-15 2024-07-31 14937417 frs-bus:FilletedAccounts 2023-06-15 2024-07-31 14937417 frs-bus:SmallEntities 2023-06-15 2024-07-31 14937417 frs-bus:AuditExempt-NoAccountantsReport 2023-06-15 2024-07-31 14937417 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-15 2024-07-31 14937417 1 2023-06-15 2024-07-31 14937417 frs-bus:Director1 2023-06-15 2024-07-31 14937417 frs-bus:Director2 2023-06-15 2024-07-31 14937417 frs-countries:EnglandWales 2023-06-15 2024-07-31
Registered number: 14937417
CNM Business Limited
Financial Statements
For the Period 15 June 2023 to 31 July 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14937417
31 July 2024
Notes £ £
CURRENT ASSETS
Cash at bank and in hand 211,801
211,801
Creditors: Amounts Falling Due Within One Year 4 (116,309 )
NET CURRENT ASSETS (LIABILITIES) 95,492
TOTAL ASSETS LESS CURRENT LIABILITIES 95,492
NET ASSETS 95,492
CAPITAL AND RESERVES
Called up share capital 5 100
Profit and Loss Account 95,392
SHAREHOLDERS' FUNDS 95,492
Page 1
Page 2
For the period ending 31 July 2024 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
Mr H J Keppler
Director
13 March 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CNM Business Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14937417 . The registered office is Unit 4 Bulrushes Farm, Coombe Hill Road, East Grinstead, West Sussex, RH19 4LZ.
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. 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.
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.
2.4. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 25
25
Page 3
Page 4
4. Creditors: Amounts Falling Due Within One Year
31 July 2024
£
Other creditors 8,946
Taxation and social security 107,363
116,309
5. Share Capital
31 July 2024
£
Allotted, Called up and fully paid 100
6. Directors Advances, Credits and Guarantees
Included in other creditors due within one year are loans from the directors, Mr H Keppler amounting to £5 and Mrs N Jackson amounting to £15.
7. Controlling Parties
The company's ultimate controlling party is Mr H Keppler by virtue of their interest in the share capital of the company.
Page 4