Acorah Software Products - Accounts Production 16.3.350 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 07129363 Mr D J Bradley Mr S T Crawford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07129363 2024-01-31 07129363 2025-01-31 07129363 2024-02-01 2025-01-31 07129363 frs-core:CurrentFinancialInstruments 2025-01-31 07129363 frs-core:Non-currentFinancialInstruments 2025-01-31 07129363 frs-core:BetweenOneFiveYears 2025-01-31 07129363 frs-core:ComputerEquipment 2024-02-01 2025-01-31 07129363 frs-core:MotorVehicles 2024-02-01 2025-01-31 07129363 frs-core:OtherResidualIntangibleAssets 2025-01-31 07129363 frs-core:OtherResidualIntangibleAssets 2024-02-01 2025-01-31 07129363 frs-core:OtherResidualIntangibleAssets 2024-01-31 07129363 frs-core:PlantMachinery 2025-01-31 07129363 frs-core:PlantMachinery 2024-02-01 2025-01-31 07129363 frs-core:PlantMachinery 2024-01-31 07129363 frs-core:WithinOneYear 2025-01-31 07129363 frs-core:SharePremium 2025-01-31 07129363 frs-core:ShareCapital 2025-01-31 07129363 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 07129363 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 07129363 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 07129363 frs-bus:SmallEntities 2024-02-01 2025-01-31 07129363 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 07129363 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 07129363 frs-bus:Director1 2024-02-01 2025-01-31 07129363 frs-bus:Director2 2024-02-01 2025-01-31 07129363 frs-countries:EnglandWales 2024-02-01 2025-01-31 07129363 2023-01-31 07129363 2024-01-31 07129363 2023-02-01 2024-01-31 07129363 frs-core:CurrentFinancialInstruments 2024-01-31 07129363 frs-core:Non-currentFinancialInstruments 2024-01-31 07129363 frs-core:BetweenOneFiveYears 2024-01-31 07129363 frs-core:WithinOneYear 2024-01-31 07129363 frs-core:SharePremium 2024-01-31 07129363 frs-core:ShareCapital 2024-01-31 07129363 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 07129363
Cb Media Group Ltd
Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07129363
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 100,448 72,506
Tangible Assets 5 61,542 80,441
161,990 152,947
CURRENT ASSETS
Debtors 6 57,005 23,268
Cash at bank and in hand 595,137 621,570
652,142 644,838
Creditors: Amounts Falling Due Within One Year 7 (444,363 ) (375,014 )
NET CURRENT ASSETS (LIABILITIES) 207,779 269,824
TOTAL ASSETS LESS CURRENT LIABILITIES 369,769 422,771
Creditors: Amounts Falling Due After More Than One Year 8 (21,160 ) (40,320 )
NET ASSETS 348,609 382,451
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Share premium account 9,800 9,800
Profit and Loss Account 337,809 371,651
SHAREHOLDERS' FUNDS 348,609 382,451
Page 1
Page 2
For the year ending 31 January 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 D J Bradley
Director
Mr S T Crawford
Director
22 April 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cb Media Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07129363 . The registered office is Ocean Village Innovation Centre, 4 Ocean Way, Southampton, Hampshire, SO14 3JZ.
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. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
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:
Motor Vehicles 25% Reducing Balance
Computer Equipment 20% 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 profit and loss account 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 profit and loss account as incurred.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 5 (2024: 5)
5 5
4. Intangible Assets
Other Intangible Assets
£
Cost
As at 1 February 2024 249,617
Additions 54,490
As at 31 January 2025 304,107
Amortisation
As at 1 February 2024 177,111
Provided during the period 26,548
As at 31 January 2025 203,659
Net Book Value
As at 31 January 2025 100,448
As at 1 February 2024 72,506
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5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 February 2024 147,400
Additions 1,375
As at 31 January 2025 148,775
Depreciation
As at 1 February 2024 66,959
Provided during the period 20,274
As at 31 January 2025 87,233
Net Book Value
As at 31 January 2025 61,542
As at 1 February 2024 80,441
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 55,313 22,756
Due after more than one year
Other debtors 1,692 512
57,005 23,268
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 18,460 18,460
Trade creditors 9,501 6,933
Other creditors 4,886 6,279
Taxation and social security 411,516 343,342
444,363 375,014
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 20,160 40,320
Other creditors 1,000 -
21,160 40,320
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 18,460 18,460
Later than one year and not later than five years 20,160 40,320
38,620 58,780
38,620 58,780
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
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