Acorah Software Products - Accounts Production 16.2.850 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 07877073 Mr Andrew Woolley Mr Ross Herrington Mr Robert Crabtree Mr Robert Crabtree iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07877073 2023-07-31 07877073 2024-07-31 07877073 2023-08-01 2024-07-31 07877073 frs-core:CurrentFinancialInstruments 2024-07-31 07877073 frs-core:FurnitureFittings 2024-07-31 07877073 frs-core:FurnitureFittings 2023-08-01 2024-07-31 07877073 frs-core:FurnitureFittings 2023-07-31 07877073 frs-core:MotorVehicles 2024-07-31 07877073 frs-core:MotorVehicles 2023-08-01 2024-07-31 07877073 frs-core:MotorVehicles 2023-07-31 07877073 frs-core:PlantMachinery 2024-07-31 07877073 frs-core:PlantMachinery 2023-08-01 2024-07-31 07877073 frs-core:PlantMachinery 2023-07-31 07877073 frs-core:ShareCapital 2024-07-31 07877073 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 07877073 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 07877073 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 07877073 frs-bus:SmallEntities 2023-08-01 2024-07-31 07877073 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 07877073 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 07877073 frs-core:CostValuation 2023-07-31 07877073 frs-core:AdditionsToInvestments 2024-07-31 07877073 frs-core:CostValuation 2024-07-31 07877073 frs-core:ProvisionsForImpairmentInvestments 2023-07-31 07877073 frs-core:ProvisionsForImpairmentInvestments 2024-07-31 07877073 frs-bus:Director1 2023-08-01 2024-07-31 07877073 frs-bus:Director2 2023-08-01 2024-07-31 07877073 frs-bus:Director3 2023-08-01 2024-07-31 07877073 frs-bus:Director4 2023-08-01 2024-07-31 07877073 frs-countries:EnglandWales 2023-08-01 2024-07-31 07877073 2022-07-31 07877073 2023-07-31 07877073 2022-08-01 2023-07-31 07877073 frs-core:CurrentFinancialInstruments 2023-07-31 07877073 frs-core:ShareCapital 2023-07-31 07877073 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 07877073
Cbbk Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
CJM Associates
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 07877073
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 42,723 51,758
Investments 5 100 -
42,823 51,758
CURRENT ASSETS
Debtors 6 21,455 7,915
Cash at bank and in hand 79,255 135,732
100,710 143,647
Creditors: Amounts Falling Due Within One Year 7 (50,929 ) (88,917 )
NET CURRENT ASSETS (LIABILITIES) 49,781 54,730
TOTAL ASSETS LESS CURRENT LIABILITIES 92,604 106,488
NET ASSETS 92,604 106,488
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 92,504 106,388
SHAREHOLDERS' FUNDS 92,604 106,488
For the year 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 Andrew Woolley
Director
17/04/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Cbbk Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07877073 . The registered office is Unti 1 Toll Point, Lichfield Road Brownhills, Walsall, West Midlands, WS8 6JZ.
The presentation currency of the financial statements is Pound Sterling (£)
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. 
2.3. 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% RB
Motor Vehicles 25% RB
Fixtures & Fittings 15% RB
2.4. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 August 2023 135,054 53,922 10,872 199,848
Disposals - (19,833 ) - (19,833 )
As at 31 July 2024 135,054 34,089 10,872 180,015
Depreciation
As at 1 August 2023 88,795 50,243 9,052 148,090
Provided during the period 6,920 919 273 8,112
Disposals - (18,910 ) - (18,910 )
As at 31 July 2024 95,715 32,252 9,325 137,292
Net Book Value
As at 31 July 2024 39,339 1,837 1,547 42,723
As at 1 August 2023 46,259 3,679 1,820 51,758
5. Investments
Subsidiaries
£
Cost
As at 1 August 2023 -
Additions 100
As at 31 July 2024 100
Provision
As at 1 August 2023 -
As at 31 July 2024 -
Net Book Value
As at 31 July 2024 100
As at 1 August 2023 -
6. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings 21,455 7,915
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 26,032 52,970
Taxation and social security 24,897 35,947
50,929 88,917
Page 3
Page 4
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4