Acorah Software Products - Accounts Production 16.4.675 true true 31 October 2023 24 October 2022 true 25 July 2025 No description of principal activity 1 November 2023 31 October 2024 31 October 2024 14439460 Mr D Berry true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14439460 2023-10-31 14439460 2024-10-31 14439460 2023-11-01 2024-10-31 14439460 frs-core:ShareCapital 2024-10-31 14439460 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 14439460 frs-bus:FullAccounts 2023-11-01 2024-10-31 14439460 frs-bus:SmallEntities 2023-11-01 2024-10-31 14439460 frs-bus:EntityHasNeverTraded 2023-11-01 2024-10-31 14439460 frs-bus:Audited 2023-11-01 2024-10-31 14439460 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 14439460 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-11-01 2024-10-31 14439460 1 2023-11-01 2024-10-31 14439460 frs-bus:Director1 2023-11-01 2024-10-31 14439460 frs-bus:Director2 2023-11-01 2024-10-31 14439460 frs-bus:Director2 2024-10-31 14439460 frs-countries:EnglandWales 2023-11-01 2024-10-31 14439460 2022-10-23 14439460 2023-10-31 14439460 2022-10-24 2023-10-31 14439460 frs-core:ShareCapital 2023-10-31
Registered number: 14439460
C & W Berry Commercial Finance Limited
Directors' Report and
Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Company Information 1
Directors' Report 2
Independent Auditor's Report 3—5
Dormant Profit and Loss Account 6
Balance Sheet 7
Notes to the Financial Statements 8
Page 1
Company Information
Director Mr D Berry
Company Number 14439460
Registered Office Wellfield Saw Mills
King Street
Leyland
Lancashire
PR25 2LE
Accountants Whitehead & Aldrich
Chartered Accountants
5 Ribblesdale Place
Preston
Lancashire
PR1 8BZ
Auditors Whitehead & Aldrich
Chartered Accountants
5 Ribblesdale Place
Preston
Lancashire
PR1 8BZ
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 31 October 2024.
Directors
The directors who held office during the year were as follows:
Mr D Berry
Mr G Higham Resigned 23/10/2024
Incorporation
C & W Berry Commercial Finance Limited was incorporated on 24th October 2022.
The company has not traded during the period.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Directors' Report is approved: 
  • so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
  • they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr D Berry
Director
25 July 2025
Page 2
Page 3
Independent Auditor's Report
Opinion
We have audited the financial statements of C & W Berry Commercial Finance Limited for the year ended 31 October 2024 which comprise the Balance Sheet and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 - Section 1A for Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:
  • give a true and fair view of the state of the company's affairs as at 31 October 2024 and of its profit/(loss) for the year then ended;
  • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities; and
  • have been prepared in accordance with the requirements of the Companies Act 2006.
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 UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 8 to the financial statements, 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 entity's ability to continue as a going concern for a period of at least 12 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.
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
  • the information given in the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
  • the Directors' Report have been prepared in accordance with applicable legal requirements.
Page 3
Page 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:
  • adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
  • the financial statements are not in agreement with the accounting records or returns; or
  • certain disclosures of directors' remuneration specified by law are not made; or
  • we have not received all the information and explanations we require for our audit, or
  • the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Directors' Report and from the requirement to prepare a Strategic Report.
Responsibilities of Directors
As explained more fully in the Directors' Responsibilities Statement 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.
Page 4
Page 5
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 our procedures are capable of detecting irregularities, including fraud is detailed below: 
- Enquiries with management, including directors, about any known or suspected instancies of non-compliance with laws or regulations and fraud.
- Challenging assumptions and judgements made by management in their significant accounting estimates.
- Auditing the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness.
Because of the field in which the client operates, we identified the following areas as those most likely to have a material impact on the financial statements: Compliance with the UK Companies Act, compliance with the Taxes Acts and employment law.
Owing to the inherent limitations of an audit, there is an unavoidable risk that some material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISA's (UK). For instance, the further removed non-compliance is from the events and transactions reflected in the financial statements, the less likely the auditor is to become aware of it or to recognise the non-compliance.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website 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 that 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.
Jonathan Hughes-Deane (Senior Statutory Auditor)
for and on behalf of Whitehead & Aldrich , Statutory Auditor
25 July 2025
Whitehead & Aldrich
Chartered Accountants
5 Ribblesdale Place
Preston
Lancashire
PR1 8BZ
Page 5
Page 6
Dormant Profit and Loss Account
The company has not traded during the period. The company received no income and incurred no expenditure and therefore made neither profit nor loss.
Page 6
Page 7
Balance Sheet
31 October 2024 31 October 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 136 64
Cash at bank and in hand 864 936
1,000 1,000
NET CURRENT ASSETS (LIABILITIES) 1,000 1,000
TOTAL ASSETS LESS CURRENT LIABILITIES 1,000 1,000
NET ASSETS 1,000 1,000
CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
SHAREHOLDERS' FUNDS 1,000 1,000
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr D Berry
Director
25 July 2025
The notes on page 8 form part of these financial statements.
Page 7
Page 8
Notes to the Financial Statements
1. General Information
C & W Berry Commercial Finance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14439460 . The registered office is Wellfield Saw Mills, King Street, Leyland, Lancashire, PR25 2LE.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Debtors
31 October 2024 31 October 2023
£ £
Due within one year
Amounts owed by group undertakings 136 64
6. Share Capital
31 October 2024 31 October 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
7. Related Party Transactions
Consolidated financial statements of C.W.B.G Limited have been prepared and will be filed with the Registrar of Companies. As a wholly owned subsidiary undertaking of this group, the company is exempt from disclosure of transactions with the parent undertaking.
8. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
9. Ultimate Controlling Party
The company is a wholly owned subsidiary undertaking of C. W. B. G Limited, a company registered in England and Wales (company registration number - 8261788). The consolidated accounts of this company are available to the public and may be obtained from Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ.
Page 8