Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 06295131 Mr Lawrence Perret-Hall Mr Paul Beechinor Mr Joel Tobias Beverley Fairbanks iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06295131 2023-12-31 06295131 2024-12-31 06295131 2024-01-01 2024-12-31 06295131 frs-core:CurrentFinancialInstruments 2024-12-31 06295131 frs-core:Non-currentFinancialInstruments 2024-12-31 06295131 frs-core:BetweenOneFiveYears 2024-12-31 06295131 frs-core:FurnitureFittings 2024-12-31 06295131 frs-core:FurnitureFittings 2024-01-01 2024-12-31 06295131 frs-core:FurnitureFittings 2023-12-31 06295131 frs-core:NetGoodwill 2024-12-31 06295131 frs-core:NetGoodwill 2024-01-01 2024-12-31 06295131 frs-core:NetGoodwill 2023-12-31 06295131 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 06295131 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 06295131 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 06295131 frs-core:MotorVehicles 2024-12-31 06295131 frs-core:MotorVehicles 2024-01-01 2024-12-31 06295131 frs-core:MotorVehicles 2023-12-31 06295131 frs-core:PlantMachinery 2024-12-31 06295131 frs-core:PlantMachinery 2024-01-01 2024-12-31 06295131 frs-core:PlantMachinery 2023-12-31 06295131 frs-core:WithinOneYear 2024-12-31 06295131 frs-core:ShareCapital 2024-12-31 06295131 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06295131 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06295131 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 06295131 frs-bus:SmallEntities 2024-01-01 2024-12-31 06295131 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 06295131 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 06295131 frs-bus:Director1 2024-01-01 2024-12-31 06295131 frs-bus:Director2 2024-01-01 2024-12-31 06295131 frs-bus:Director3 2024-01-01 2024-12-31 06295131 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 06295131 frs-countries:EnglandWales 2024-01-01 2024-12-31 06295131 2022-12-31 06295131 2023-12-31 06295131 2023-01-01 2023-12-31 06295131 frs-core:CurrentFinancialInstruments 2023-12-31 06295131 frs-core:Non-currentFinancialInstruments 2023-12-31 06295131 frs-core:BetweenOneFiveYears 2023-12-31 06295131 frs-core:WithinOneYear 2023-12-31 06295131 frs-core:ShareCapital 2023-12-31 06295131 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 06295131
Cy4or Legal Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Bennett Verby Limited
7 St Petersgate
Stockport
Cheshire
SK1 1EB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06295131
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,198 1,510
Tangible Assets 5 556,848 597,676
558,046 599,186
CURRENT ASSETS
Stocks 6 31,628 1,428
Debtors 7 2,196,724 1,883,969
Cash at bank and in hand 121,260 30,601
2,349,612 1,915,998
Creditors: Amounts Falling Due Within One Year 8 (2,090,258 ) (1,766,733 )
NET CURRENT ASSETS (LIABILITIES) 259,354 149,265
TOTAL ASSETS LESS CURRENT LIABILITIES 817,400 748,451
Creditors: Amounts Falling Due After More Than One Year 9 (650,498 ) (590,302 )
NET ASSETS 166,902 158,149
CAPITAL AND RESERVES
Called up share capital 11 153 153
Profit and Loss Account 166,749 157,996
SHAREHOLDERS' FUNDS 166,902 158,149
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Page 2
For the year ending 31 December 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 Paul Beechinor
Director
17 June 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Cy4or Legal Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06295131 . The registered office is 7 St. Petersgate, Stockport, SK1 1EB.
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
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 16 years.
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:
Leasehold 10% Straight line
Plant & Machinery 15% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 15% 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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. 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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2.8. 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: 57 (2023: 63)
57 63
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 5,000
As at 31 December 2024 5,000
Amortisation
As at 1 January 2024 3,490
Provided during the period 312
As at 31 December 2024 3,802
Net Book Value
As at 31 December 2024 1,198
As at 1 January 2024 1,510
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2024 442,521 767,575 46,131 27,848 1,284,075
Additions - 65,699 - 157 65,856
As at 31 December 2024 442,521 833,274 46,131 28,005 1,349,931
...CONTINUED
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Depreciation
As at 1 January 2024 223,369 409,636 33,654 19,740 686,399
Provided during the period 44,252 58,073 3,119 1,240 106,684
As at 31 December 2024 267,621 467,709 36,773 20,980 793,083
Net Book Value
As at 31 December 2024 174,900 365,565 9,358 7,025 556,848
As at 1 January 2024 219,152 357,939 12,477 8,108 597,676
6. Stocks
2024 2023
£ £
Finished goods 1,428 1,428
Work in progress 30,200 -
31,628 1,428
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,067,390 914,556
Amounts owed by participating interests 492,134 372,588
Other debtors 637,200 596,825
2,196,724 1,883,969
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 52,765 62,548
Trade creditors 414,608 259,192
Bank loans and overdrafts 679,330 622,974
Other creditors 264,554 268,103
Taxation and social security 679,001 553,916
2,090,258 1,766,733
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 38,434 26,681
Bank loans 612,064 563,621
650,498 590,302
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10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 52,765 62,548
Later than one year and not later than five years 38,434 26,681
91,199 89,229
91,199 89,229
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 153 153
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