Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04728318 Mr Spencer North Lisa North iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04728318 2024-03-31 04728318 2025-03-31 04728318 2024-04-01 2025-03-31 04728318 frs-core:CurrentFinancialInstruments 2025-03-31 04728318 frs-core:ComputerEquipment 2025-03-31 04728318 frs-core:ComputerEquipment 2024-04-01 2025-03-31 04728318 frs-core:ComputerEquipment 2024-03-31 04728318 frs-core:FurnitureFittings 2025-03-31 04728318 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04728318 frs-core:FurnitureFittings 2024-03-31 04728318 frs-core:NetGoodwill 2025-03-31 04728318 frs-core:NetGoodwill 2024-04-01 2025-03-31 04728318 frs-core:NetGoodwill 2024-03-31 04728318 frs-core:MotorVehicles 2025-03-31 04728318 frs-core:MotorVehicles 2024-04-01 2025-03-31 04728318 frs-core:MotorVehicles 2024-03-31 04728318 frs-core:PlantMachinery 2025-03-31 04728318 frs-core:PlantMachinery 2024-04-01 2025-03-31 04728318 frs-core:PlantMachinery 2024-03-31 04728318 frs-core:RevaluationReserve 2024-04-01 2025-03-31 04728318 frs-core:RevaluationReserve 2024-03-31 04728318 frs-core:RevaluationReserve 2025-03-31 04728318 frs-core:ShareCapital 2025-03-31 04728318 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04728318 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04728318 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04728318 frs-bus:SmallEntities 2024-04-01 2025-03-31 04728318 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04728318 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04728318 frs-bus:Director1 2024-04-01 2025-03-31 04728318 frs-bus:Director2 2024-04-01 2025-03-31 04728318 frs-core:CurrentFinancialInstruments 1 2025-03-31 04728318 frs-countries:EnglandWales 2024-04-01 2025-03-31 04728318 2023-03-31 04728318 2024-03-31 04728318 2023-04-01 2024-03-31 04728318 frs-core:CurrentFinancialInstruments 2024-03-31 04728318 frs-core:RevaluationReserve 2024-03-31 04728318 frs-core:ShareCapital 2024-03-31 04728318 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 04728318 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 04728318
C R M Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Green & Peter(UK) Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—6
Page 1
Balance Sheet
Registered number: 04728318
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 18,524 19,648
18,524 19,648
CURRENT ASSETS
Debtors 6 16,940 76,606
Investments 7 172,198 166,680
Cash at bank and in hand 67,873 117,116
257,011 360,402
Creditors: Amounts Falling Due Within One Year 8 (75,172 ) (86,329 )
NET CURRENT ASSETS (LIABILITIES) 181,839 274,073
TOTAL ASSETS LESS CURRENT LIABILITIES 200,363 293,721
NET ASSETS 200,363 293,721
CAPITAL AND RESERVES
Called up share capital 9 2 2
Revaluation reserve 11 72,198 66,680
Profit and Loss Account 128,163 227,039
SHAREHOLDERS' FUNDS 200,363 293,721
For the year ending 31 March 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 Profit and Loss Account.
On behalf of the board
Mr Spencer North
Director
Lisa North
Director
19/05/2025
The notes on pages 2 to 6 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
C R M Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04728318 . The registered office is The Limes, 1339 High Road, Whetstone, London, N20 9HR.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Intangible Fixed Assets and Amortisation - Goodwill
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible
assets are measured at cost less any accumulated amortisation and any accumulated impairment
losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life
cannot be made, the useful life shall not exceed ten years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated
depreciation and any accumulated impairment losses. Historical cost includes expenditure that is
directly attributable to bringing the asset to the location and condition necessary for it to be capable of
operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their
estimated useful lives, on a reducing balance basis.
Depreciation is provided on the following basis:
Plant & Machinery 10% Reducing Balance
Motor Vehicles 10% Reducing Balance
Fixtures & Fittings 10% Reducing Balance
Computer Equipment 10% Reducing Balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted
prospectively if appropriate, or if there is an indication of a significant change since the last reporting
date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount
and are recognised in profit or loss.
Page 2
Page 3
2.5. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities like trade and other debtors and creditors, loans from banks and other
third parties, loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans
and other accounts receivable and payable, are initially measured at present value of the future cash
flows and subsequently at amortised cost using the effective interest method. Debt instruments that
are payable or receivable within one year, typically trade debtors and creditors, are measured, initially
and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid
or received. However, if the arrangements of a short-term instrument constitute a financing
transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an
out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially
at the present value of future cash flows discounted at a market rate of interest for a similar debt
instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the
case of a small company, or a public benefit entity concessionary loan.
2.6. Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense
recognised as other comprehensive income or to an item recognised directly in equity is also
recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been
enacted or substantively enacted by the balance sheet date in the countries where the Company
operates and generates income.
2.7. Pensions
Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a
pension plan under which the Company pays fixed contributions into a separate entity. Once the
contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid
are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately
from the Company in independently administered funds.
2.8. Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date
of the revaluation less any subsequent accumulated depreciation and subsequent accumulated
impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying
amount does not differ materially from that which would be determined using fair value at the Balance
sheet date.
Fair values are determined from market based evidence normally undertaken by professionally
qualified valuers.
Revaluation gains and losses are recognised in other comprehensive income unless losses exceed
the previously recognised gains or reflect a clear consumption of economic benefits, in which case
the excess losses are recognised in profit or loss.
2.9. Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
Investments in unlisted Company shares, whose market value can be reliably determined, are
remeasured to market value at each balance sheet date. Gains and losses on remeasurement are
recognised in the Profit and loss account for the period. Where market value cannot be reliably
determined, such investments are stated at historic cost less impairment.
Investments in listed company shares are remeasured to market value at each Balance sheet date.
Gains and losses on remeasurement are recognised in profit or loss for the period.
Page 3
Page 4
2.10. Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the
lease term.
Benefits received and receivable as an incentive to sign an operating lease are recognised on a
straight line basis over the lease term, unless another systematic basis is representative of the time
pattern of the lessee's benefit from the use of the leased asset.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 11)
9 11
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 24,000
As at 31 March 2025 24,000
Amortisation
As at 1 April 2024 24,000
As at 31 March 2025 24,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 23,867 48,962 5,648 1,715 80,192
Additions 934 - - - 934
As at 31 March 2025 24,801 48,962 5,648 1,715 81,126
Depreciation
As at 1 April 2024 13,927 40,901 5,392 324 60,544
Provided during the period 1,087 806 26 139 2,058
As at 31 March 2025 15,014 41,707 5,418 463 62,602
Net Book Value
As at 31 March 2025 9,787 7,255 230 1,252 18,524
As at 1 April 2024 9,940 8,061 256 1,391 19,648
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 15,452 69,641
Other debtors 1,488 1,188
Corporation tax recoverable assets - 4,347
Net wages - 1,430
16,940 76,606
Short term debtors are measured at transaction price, less any impairment. Loans receivable are
measured initially at fair value, net of transaction costs, and are measured subsequently at amortised
cost using the effective interest method, less any impairment.
7. Current Asset Investments
2025 2024
£ £
Unlisted investments 172,198 166,680
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 265 657
Other taxes and social security 14,588 14,076
VAT 10,407 14,693
Other creditors 46,944 53,797
Pension payable 468 606
Accruals and deferred income 2,500 2,500
75,172 86,329
Short term creditors are measured at the transaction price. Other financial liabilities, including bank
loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at
amortised cost using the effective interest method.
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
10. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held
separately from those of the company in an independently administered fund. The pension cost charge
represents contributions payable by the company to the fund and amounted to £102,550 (2024- £102,795)
Page 5
Page 6
11. Reserves
Revaluation Reserve
£
As at 1 April 2024 66,680
Revaluation reserve 5,518
As at 31 March 2025 72,198
Revaluation reserve was created from the market value of the current asset investment as at 31 March
2025.
12. Controlling party
During the year ended 31 March 2025, Lisa North and Spencer North, both director controlled the
company by virtue of a controlling interest of 100% of the issued ordinary share capital.
Page 6