Acorah Software Products - Accounts Production 16.4.675 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 13393142 Mr David Savage Mrs Pam Savage Mr Mark Richards Mrs Helen Richards iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13393142 2024-05-31 13393142 2025-05-31 13393142 2024-06-01 2025-05-31 13393142 frs-core:CurrentFinancialInstruments 2025-05-31 13393142 frs-core:Non-currentFinancialInstruments 2025-05-31 13393142 frs-core:NetGoodwill 2025-05-31 13393142 frs-core:NetGoodwill 2024-06-01 2025-05-31 13393142 frs-core:NetGoodwill 2024-05-31 13393142 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 13393142 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 13393142 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 13393142 frs-core:MotorVehicles 2025-05-31 13393142 frs-core:MotorVehicles 2024-06-01 2025-05-31 13393142 frs-core:MotorVehicles 2024-05-31 13393142 frs-core:PlantMachinery 2025-05-31 13393142 frs-core:PlantMachinery 2024-06-01 2025-05-31 13393142 frs-core:PlantMachinery 2024-05-31 13393142 frs-core:ShareCapital 2025-05-31 13393142 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 13393142 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 13393142 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 13393142 frs-bus:SmallEntities 2024-06-01 2025-05-31 13393142 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 13393142 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 13393142 frs-bus:Director1 2024-06-01 2025-05-31 13393142 frs-bus:Director2 2024-06-01 2025-05-31 13393142 frs-bus:Director3 2024-06-01 2025-05-31 13393142 frs-bus:Director4 2024-06-01 2025-05-31 13393142 frs-countries:EnglandWales 2024-06-01 2025-05-31 13393142 2023-05-31 13393142 2024-05-31 13393142 2023-06-01 2024-05-31 13393142 frs-core:CurrentFinancialInstruments 2024-05-31 13393142 frs-core:Non-currentFinancialInstruments 2024-05-31 13393142 frs-core:ShareCapital 2024-05-31 13393142 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 13393142
THE NEW CEI-BACH LTD
Unaudited Financial Statements
For The Year Ended 31 May 2025
Berrywood Accountants
The New Studio
Wintershill Farm
Wintershill, Durley
Hampshire
SO32 2AH
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13393142
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 102,000 119,000
Tangible Assets 5 213,900 216,443
315,900 335,443
CURRENT ASSETS
Cash at bank and in hand 31,859 11,349
31,859 11,349
Creditors: Amounts Falling Due Within One Year 6 (6,685 ) (6,054 )
NET CURRENT ASSETS (LIABILITIES) 25,174 5,295
TOTAL ASSETS LESS CURRENT LIABILITIES 341,074 340,738
Creditors: Amounts Falling Due After More Than One Year 7 (390,392 ) (382,140 )
NET LIABILITIES (49,318 ) (41,402 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (49,418 ) (41,502 )
SHAREHOLDERS' FUNDS (49,318) (41,402)
For the year ending 31 May 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
Mrs Pam Savage
Director
05/08/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
THE NEW CEI-BACH LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13393142 . The registered office is The New Cei Bach Ltd Cei Bach Country Club, Parc-Y-Brwcs, New Quay, Ceredigion, SA45 9SL.
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 the profit and loss account over its estimated economic life of .... 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:
Freehold No depreciation considered relevant
Plant & Machinery 25% Reducing
Motor Vehicles 25% Reducing
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2024 170,000
As at 31 May 2025 170,000
Amortisation
As at 1 June 2024 51,000
Provided during the period 17,000
As at 31 May 2025 68,000
Net Book Value
As at 31 May 2025 102,000
As at 1 June 2024 119,000
Page 2
Page 3
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 June 2024 159,986 78,128 14,282 252,396
Additions - 11,689 - 11,689
As at 31 May 2025 159,986 89,817 14,282 264,085
Depreciation
As at 1 June 2024 - 29,705 6,248 35,953
Provided during the period - 12,223 2,009 14,232
As at 31 May 2025 - 41,928 8,257 50,185
Net Book Value
As at 31 May 2025 159,986 47,889 6,025 213,900
As at 1 June 2024 159,986 48,423 8,034 216,443
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) 1
Bank loans and overdrafts 1,734 3,028
Other taxes and social security - 160
VAT 2,637 -
Accruals and deferred income 2,315 2,865
6,685 6,054
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Directors loan account 390,392 382,140
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3