Acorah Software Products - Accounts Production 16.4.675 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 08873487 Mr Femel Herve Mrs Valerie Femel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08873487 2024-01-31 08873487 2025-01-31 08873487 2024-02-01 2025-01-31 08873487 frs-core:CurrentFinancialInstruments 2025-01-31 08873487 frs-core:Non-currentFinancialInstruments 2025-01-31 08873487 frs-core:ComputerEquipment 2025-01-31 08873487 frs-core:ComputerEquipment 2024-02-01 2025-01-31 08873487 frs-core:ComputerEquipment 2024-01-31 08873487 frs-core:FurnitureFittings 2025-01-31 08873487 frs-core:FurnitureFittings 2024-02-01 2025-01-31 08873487 frs-core:FurnitureFittings 2024-01-31 08873487 frs-core:MotorVehicles 2025-01-31 08873487 frs-core:MotorVehicles 2024-02-01 2025-01-31 08873487 frs-core:MotorVehicles 2024-01-31 08873487 frs-core:PlantMachinery 2024-02-01 2025-01-31 08873487 frs-core:ShareCapital 2025-01-31 08873487 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 08873487 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 08873487 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 08873487 frs-bus:SmallEntities 2024-02-01 2025-01-31 08873487 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 08873487 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 08873487 frs-bus:Director1 2024-02-01 2025-01-31 08873487 frs-bus:Director2 2024-02-01 2025-01-31 08873487 frs-countries:EnglandWales 2024-02-01 2025-01-31 08873487 2023-01-31 08873487 2024-01-31 08873487 2023-02-01 2024-01-31 08873487 frs-core:CurrentFinancialInstruments 2024-01-31 08873487 frs-core:Non-currentFinancialInstruments 2024-01-31 08873487 frs-core:ShareCapital 2024-01-31 08873487 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 08873487
Cebm Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Accounting Bees
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08873487
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2 37,634
2 37,634
CURRENT ASSETS
Debtors 5 548 548
Cash at bank and in hand 1,585 1,585
2,133 2,133
Creditors: Amounts Falling Due Within One Year 6 (30,042 ) (11,036 )
NET CURRENT ASSETS (LIABILITIES) (27,909 ) (8,903 )
TOTAL ASSETS LESS CURRENT LIABILITIES (27,907 ) 28,731
Creditors: Amounts Falling Due After More Than One Year 7 (43,901 ) (51,740 )
NET LIABILITIES (71,808 ) (23,009 )
CAPITAL AND RESERVES
Called up share capital 9 5 5
Profit and Loss Account (71,813 ) (23,014 )
SHAREHOLDERS' FUNDS (71,808) (23,009)
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 Femel Herve
Director
12/08/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cebm Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08873487 . The registered office is Workspace, Albert Road, Penarth, Vale Of Glamorgan, CF64 1FD.
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. 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:
Plant & Machinery 25
Motor Vehicles 25
Fixtures & Fittings 25
Computer Equipment 25
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2024 102,188 89,749 27,188 219,125
As at 31 January 2025 102,188 89,749 27,188 219,125
Depreciation
As at 1 February 2024 76,572 78,812 26,107 181,491
Provided during the period 25,616 10,935 1,081 37,632
As at 31 January 2025 102,188 89,747 27,188 219,123
Net Book Value
As at 31 January 2025 - 2 - 2
As at 1 February 2024 25,616 10,937 1,081 37,634
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Tangible Fixed Assets – Write-Off Statement (FRS 102)
In accordance with Section 17 of FRS 102 *“Property, Plant and Equipment”*, the company has reviewed the carrying value of its tangible fixed assets and determined that certain assets no longer meet the criteria for continued recognition due to impairment or obsolescence. As a result, the following assets have been written off during the reporting period:
- Fixtures and Fittings: These assets were associated with a rental property lease which has since been cancelled. As the fixtures and fittings were lease-specific and not transferable or reusable in alternative premises, their carrying value has been fully derecognised.
- Motor Vehicles: The company’s fleet included vehicles that had reached a stage of significant depreciation due to age and excessive mileage. Following a reassessment of their residual value and utility, these assets were deemed to have no further economic benefit and have been written off accordingly.
- Computer Equipment: A number of IT assets, including desktop computers and peripheral devices, have exceeded their expected useful lives. Due to technological obsolescence and diminished performance, these assets no longer contribute to the company’s operations and have been fully impaired.
The write-offs have been recognised in the profit and loss account under administrative expenses. No proceeds were received from disposal, and no residual value remains. The company confirms that this treatment is consistent with its accounting policies and the requirements of FRS 102.
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 548 548
Other Debtors – VAT Reclaimable
The balance classified under Other Debtors includes an amount previously recognised as VAT reclaimable. However, the company has since deregistered for VAT and, as a result, this amount is no longer recoverable from HMRC.
In accordance with FRS 102 Section 2 “Concepts and Pervasive Principles” and Section 21 “Provisions and Contingencies”, the directors have reviewed the recoverability of this balance and determined that it does not meet the recognition criteria for an asset. Consequently, the amount has been written off in the current period and is no longer presented as a receivable.
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 900
Bank loans and overdrafts 5,856 5,873
Other creditors 24,186 4,263
30,042 11,036
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 17,700 25,539
Corporation tax 26,201 26,201
43,901 51,740
Directors’ Statement on Outstanding Liabilities
The directors acknowledge the outstanding liabilities of £43,901 as at 31 January 2025, comprising the Bounce Back Loan and Corporation Tax due. While the company has ceased trading, the directors remain committed to acting in good faith and will endeavour to meet these obligations to the extent that company resources allow.
This statement does not constitute a personal guarantee or imply any personal liability on the part of the directors. The company remains a separate legal entity, and all liabilities will be settled in accordance with its corporate capacity and available assets.
...CONTINUED
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7. Creditors: Amounts Falling Due After More Than One Year - continued
This disclosure is made in line with FRS 102 Section 1A, ensuring that users of the financial statements are provided with relevant and transparent information regarding the company’s financial position and the directors’ intentions
8. Deferred Taxation
The provision for deferred tax is made up as follows:
Deferred Taxation
The company has incurred a taxable loss of £48,799 for the financial year ended 31 January 2025. In accordance with Section 29 of FRS 102 *“Income Tax”*, deferred tax assets are recognised only to the extent that it is probable that future taxable profits will be available against which the unused tax losses can be utilised.
Given that the company has ceased trading and there is no reasonable expectation of future taxable profits, no deferred tax asset has been recognised in respect of these losses. The directors have determined that the losses will not be carried forward, and therefore no provision for deferred taxation has been made in the financial statements.
This treatment reflects the company’s current operational status and complies with the recognition criteria set out under FRS 102.
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 5 5
Page 5