Company registration number 06585062 (England and Wales)
WAYSTONE DEVELOPMENTS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
WAYSTONE DEVELOPMENTS LIMITED
COMPANY INFORMATION
Directors
P Hoffbrand
A J Schreier
S McLoughlin
A McLoughlin
H McLoughlin
C Dudley-Scales
Secretary
E Lewis
Company number
06585062
Registered office
CP House
Otterspool Way
Watford
Hertfordshire
WD25 8JJ
Auditor
RSM UK Audit LLP, Statutory Auditor
Chartered Accountants
25 Farringdon Street
London
EC4A 4AB
Business address
7 Napier Court
Gander Lane
Barlborough
Chesterfield
Derbyshire
S43 4PZ
WAYSTONE DEVELOPMENTS LIMITED
CONTENTS
Page
Directors' report
1
Directors' responsibilities statement
2
Independent auditor's report
3 - 5
Profit and loss account
6
Balance sheet
7
Notes to the financial statements
8 - 13
WAYSTONE DEVELOPMENTS LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 1 -

The directors present their annual report and financial statements for the year ended 31 December 2024.

Principal activity

The principal activity of the company is the development of a former theme park in Shipley, Derbyshire.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

P Hoffbrand
A J Schreier
S McLoughlin
A McLoughlin
H McLoughlin
C Dudley-Scales
Qualifying third party indemnity provisions

The company has made qualifying third party indemnity provisions for the benefit of its directors during the year. These provisions remain in force at the reporting date.

 

Auditor

RSM UK Audit LLP, Statutory Auditor were appointed as auditor to the company and in accordance with section 485 of the Companies Act 2006, the directors intend to reconfirm the appointment of RSM UK Audit LLP.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board and signed on its behalf
A McLoughlin
Director
19 June 2025
WAYSTONE DEVELOPMENTS LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -

The directors are responsible for preparing the Directors’ Report and the financial statements in accordance with applicable law and regulations.

 

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

 

Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. 

 

In preparing those financial statements, the directors are required to:

 

 

 

 

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006.  They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

WAYSTONE DEVELOPMENTS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF WAYSTONE DEVELOPMENTS LIMITED
- 3 -
Opinion

We have audited the financial statements of Waystone Developments Limited (the 'company') for the year ended 31 December 2024 which comprise the profit and loss account, the balance sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

 

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

WAYSTONE DEVELOPMENTS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF WAYSTONE DEVELOPMENTS LIMITED
- 4 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report.

 

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

 

Responsibilities of directors

As explained more full in the directors' responsibilities statement, as set out on page 2, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

 

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities are instances of non-compliance with laws and regulations. The objectives of our audit are to obtain sufficient appropriate audit evidence regarding compliance with laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements, to perform audit procedures to help identify instances of non-compliance with other laws and regulations that may have a material effect on the financial statements, and to respond appropriately to identified or suspected non-compliance with laws and regulations identified during the audit.

 

In relation to fraud, the objectives of our audit are to identify and assess the risk of material misstatement of the financial statements due to fraud, to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud through designing and implementing appropriate responses and to respond appropriately to fraud or suspected fraud identified during the audit.

WAYSTONE DEVELOPMENTS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF WAYSTONE DEVELOPMENTS LIMITED
- 5 -

However, it is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity's operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.


In identifying and assessing risks of material misstatement in respect of irregularities, including fraud, the audit engagement team:

 

As a result of these procedures we consider the most significant laws and regulations that have a direct impact on the financial statements are FRS 102, the Companies Act 2006 and tax compliance regulations. We performed audit procedures to detect non-compliances which may have a material impact on the financial statements which included reviewing financial statement disclosures and inspecting tax computations.

 

The most significant laws and regulations that have an indirect impact on the financial statements are those in relation to health and safety in the workplace. We performed audit procedures to inquire of management whether the company is in compliance with these laws and regulations and reviewing legal expenditure to identify any indications of non-compliance and litigation.

 

The audit engagement team identified the risk of management override of controls and revenue recognition as the areas where the financial statements were most susceptible to material misstatement due to fraud. Audit procedures performed included but were not limited to testing a sample of journal entries and other adjustments utilising data analytics techniques, evaluating the business rationale in relation to significant, unusual transactions and transactions entered into outside the normal course of business and challenging judgments and estimates applied in the recognition of revenue.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities This description forms part of our auditor’s report.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members, as a body, for our audit work, for this report, or for the opinions we have formed.

Rebecca Minnich (Senior Statutory Auditor)
For and on behalf of RSM UK Audit LLP, Statutory Auditor
Chartered Accountants
25 Farringdon Street
London
EC4A 4AB
20 June 2025
WAYSTONE DEVELOPMENTS LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 6 -
2024
2023
£
£
Turnover
3,546,922
4,086,413
Cost of sales
(3,546,922)
(4,655,894)
Gross profit/(loss)
-
(569,481)
Administrative expenses
(33,479)
(21,438)
Loss before taxation
(33,479)
(590,919)
Tax on loss
8,304
42,500
Loss for the financial year
(25,175)
(548,419)

There are no items of comprehensive income for either the year or the prior year other than the loss for the year and loss for the prior year. Accordingly, no statement of other comprehensive income has been presented.

WAYSTONE DEVELOPMENTS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 7 -
2024
2023
Notes
£
£
£
£
Current assets
Stocks
4
1,303,532
4,605,540
Debtors
5
553,560
886,032
Cash at bank and in hand
8,657
6,313
1,865,749
5,497,885
Creditors: amounts falling due within one year
6
(2,075,479)
(1,210,062)
Net current (liabilities)/assets
(209,730)
4,287,823
Creditors: amounts falling due after more than one year
7
-
0
(4,472,378)
Net liabilities
(209,730)
(184,555)
Capital and reserves
Called up share capital
9
1,000
1,000
Profit and loss reserves
(210,730)
(185,555)
Total equity
(209,730)
(184,555)

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

 

The notes on pages 8 to 13 form part of these financial statements.

The financial statements were approved by the board of directors and authorised for issue on 19 June 2025 and are signed on its behalf by:
A McLoughlin
Director
Company registration number 06585062 (England and Wales)
WAYSTONE DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 8 -
1
Accounting policies
Company information

Waystone Developments Limited is a private company limited by shares incorporated in England and Wales. The registered office is CP House, Otterspool Way, Watford, Hertfordshire, WD25 8JJ. The principal place of business is 7 Napier Court, Gander Lane, Barlborough, Chesterfield, Derbyshire, S43 4PZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

 

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies (see note 2).

The financial statements of the company are consolidated in the financial statements of Waystone Limited. These consolidated financial statements are available from Companies House, Crown Way, Cardiff, CF14 3UZ.

1.2
Going concern

The company is involved in the development of a brownfield site in Shipley, Derbyshire. The financial statements have been prepared on a going concern basis and the directors consider this basis to be appropriate given that there are contracted land sales. In addition, the company has received a letter of support from its parent undertaking, Waystone Limited, whom also has received a letter of support from its parent undertaking, CP Holdings Limited, confirming its intention and ability to continue to assist the company with its working capital requirements and financing arrangements over the forthcoming twelve months from the date of approval of these financial statements.true

 

1.3
Turnover

Land Development Sales

Income from land development sales is recognised as developed plots of land are sold with any advances held as payments on account.

Profit is recognised on land sales upon the completion of land development works if the final outcome can be estimated reliably, by including in the profit and loss account the turnover and related costs. Losses on land development sales are recognised in full when such losses can be foreseen.

1.4
Work in progress

Work in progress is stated at the lower of cost and net realisable value, being the estimated selling value.

At each balance sheet date, work in progress is assessed for impairment. If work in progress is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the profit or loss.

1.5
Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

WAYSTONE DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 9 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, cash and bank balances, intercompany working capital balances and intercompany financing are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument. Financial assets classified as receivable within one year are not amortised. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for objective indicators of impairment at each reporting end date. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account.

 

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset's carrying amount and the best estimate of the amount the company would receive for the asset if it were to be sold at the reporting date. The impairment loss is recognised in profit or loss.

 

For financial assets measured at amortised cost, the impairment loss is measured as the difference between the asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If the financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

 

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

WAYSTONE DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 10 -
Basic financial liabilities

Basic financial liabilities, including creditors, other loans and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial liabilities classified as payable within one year are not amortised. Financing transactions are those in which payment is deferred beyond normal payment terms or is financed at a rate of interest that is not a market rate.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Share capital

Ordinary shares are classified as equity.

1.8
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.9

Finance costs

Finance costs are capitalised within work in progress over the terms of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amounts. Issue costs are initially recorded as a reduction in the proceeds of the associated capital instrument.

 

 

WAYSTONE DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 11 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Impairment of work in progress

The directors have exercised judgement in determining whether there are any indicators of impairment of the company's work in progress balance. Factors taken into consideration include the estimates made regarding the economic viability and expected future financial performance of the related development project. The carrying value of work in progress is included in note 4.

Estimation of future planning agreement obligations and indexation

Management have determined the future liabilities to meet planning obligations and the related indexation are sufficiently allowed for in the costs to complete on long term projects. The planning obligations  require a formal review mechanism at certain project milestones with the concerned planning authority which based on the nature of the scheme, variations, and delays to the start date of the project as well as inflation may result in a different figure to that agreed in January 2016. Outcome of negotiations with the authority could significantly affect the estimates and the amounts recognised on contracts.

Recognition of cost of sales

The cost of sales in relation to land sales are subject to a degree of estimation and transfers out of work in progress are based on the estimated margin. Assessments of which, are based against historical margins, client and market knowledge and budgets for sales of land. Where costs have been incurred in excess of the stage of completion, these are included within stocks and work in progress.

 

 

 

3
Employees

The company has no employees, other than the directors, who were remunerated by the immediate parent undertaking, Waystone Limited, or the ultimate parent undertaking, CP Holdings Limited.

4
Stocks
2024
2023
£
£
Work in progress
1,303,532
4,605,540
WAYSTONE DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
4
Stocks
(Continued)
- 12 -

Work in progress comprises the planning and development costs, together with financing costs, incurred in connection with the development of a former theme park in Shipley, Derbyshire.

 

Included in the cost of work in progress are finance costs that have been capitalised in the year of £106,901 (2023: £215,776). Recognised in stocks are amounts transferred from accruals at 31 December 2024 £569,481 (2023: £569,481) relating to long term contract obligations.

5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Corporation tax recoverable
-
0
42,500
Amounts owed by group undertakings
41,555
-
0
Other debtors
461,201
555,532
502,756
598,032
Deferred tax asset
50,804
-
0
553,560
598,032
2024
2023
Amounts falling due after more than one year:
£
£
Other debtors
-
0
288,000
Total debtors
553,560
886,032

Amounts due by group undertakings are unsecured, interest free and repayable on demand.

Included within other debtors are amounts related to payments on account £459,288.

6
Creditors: amounts falling due within one year
2024
2023
£
£
Loans from group undertakings and related parties
8
1,279,547
-
0
Trade creditors
140,190
130,704
Amounts owed to group undertakings
631,287
490,554
Taxation and social security
-
0
188
Accruals and deferred income
24,455
588,616
2,075,479
1,210,062

Amounts due to group undertakings 2024: £1,279,547 (2023: £4,237,402) are interest bearing and repayable on demand. Loan facility extended post year end to 31 December 2028.

WAYSTONE DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 13 -
7
Creditors: amounts falling due after more than one year
2024
2023
£
£
Loans from group undertakings and related parties
8
-
0
4,472,378
8
Loans and overdrafts
2024
2023
£
£
Loans from group undertakings and related parties
1,279,547
4,472,378
Payable within one year
1,279,547
-
0
Payable after one year
-
0
4,472,378

Amounts owed to group undertakings incurred interest at 4.5% per annum up until 31 October 2023. Thereafter, the loan rate has been renegotiated to 8.5% per annum. At 31 December 2024 the repayment date was 31 December 2025 and is now repayable 31 December 2028.

9
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,000
1,000
1,000
1,000
10
Related party transactions

The company has taken advantage of the exemption contained in FRS 102 Section 33 "Related Party Disclosure" from disclosing transactions with entities which are a wholly owned part of the group.

11
Ultimate parent undertaking and controlling party

The parent undertaking of the smallest group for which consolidated financial statements are drawn up and of which the company is a member is Waystone Limited, whose registered office is CP House, Otterspool Way, Watford, Hertfordshire, WD25 8JJ. Copies of the group financial statements are available from Companies House, Crown Way, Cardiff, CF14 3UZ.

 

The ultimate parent company is CP Holdings Limited a company incorporated in England and Wales.

 

In the opinion of the directors, the ultimate controlling party is the Gibbor and Schreier families.

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