Acorah Software Products - Accounts Production 16.5.460 false true true false 15 August 2024 31 December 2024 31 December 2024 15899071 Mr James Conibear Mr James Conibear true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15899071 2024-08-14 15899071 2024-12-31 15899071 2024-08-15 2024-12-31 15899071 frs-core:CurrentFinancialInstruments 2024-12-31 15899071 frs-core:ShareCapital 2024-12-31 15899071 frs-bus:PrivateLimitedCompanyLtd 2024-08-15 2024-12-31 15899071 frs-bus:FilletedAccounts 2024-08-15 2024-12-31 15899071 frs-bus:SmallEntities 2024-08-15 2024-12-31 15899071 frs-bus:AuditExemptWithAccountantsReport 2024-08-15 2024-12-31 15899071 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-15 2024-12-31 15899071 1 2024-08-15 2024-12-31 15899071 frs-core:CostValuation 2024-08-14 15899071 frs-core:AdditionsToInvestments 2024-12-31 15899071 frs-core:CostValuation 2024-12-31 15899071 frs-core:ProvisionsForImpairmentInvestments 2024-08-14 15899071 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 15899071 frs-bus:Director1 2024-08-15 2024-12-31 15899071 frs-countries:EnglandWales 2024-08-15 2024-12-31
Registered number: 15899071
Conibear Holdings Limited
Unaudited Financial Statements
For the Period 15 August 2024 to 31 December 2024
AMEC Consultancy Limited
Chartered Accountants
9 Heath Way
Burton Latimer
Kettering
Northamptonshire
NN15 5YF
Conibear Holdings Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Conibear Holdings Limited
Accountant's Report
For the Period 15 August 2024 to 31 December 2024
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Conibear Holdings Limited For the Period 15 August 2024 to 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Conibear Holdings Limited For the Period 15 August 2024 to 31 December 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Conibear Holdings Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Conibear Holdings Limited and state those matters that we have agreed to state to the director of Conibear Holdings Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Conibear Holdings Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Conibear Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Conibear Holdings Limited . You consider that Conibear Holdings Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of Conibear Holdings Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed
2nd September 2025

AMEC Consultancy Limited
Chartered Accountants
9 Heath Way
Burton Latimer
Kettering
Northamptonshire
NN15 5YF
Page 1
Page 2
Conibear Holdings Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 15899071

| 31 December 2024
--- | ---
| Notes | £ | £
FIXED ASSETS
Investments | 4 |  | 100
|  |  | 100
CURRENT ASSETS
Cash at bank and in hand |  | 21 |
|  | 21 |
Creditors: Amounts Falling Due Within One Year | 5 | (21 ) |
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 100
NET ASSETS |  |  | 100
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100
SHAREHOLDERS' FUNDS |  |  | 100

Page 2
Page 3
Conibear Holdings Limited
Balance Sheet (continued)
As At 31 December 2024
For the period 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 James Conibear Director
2nd September 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Conibear Holdings Limited
Notes to the Financial Statements
For the Period 15 August 2024 to 31 December 2024
Notes to the Financial Statements
1. General Information
Conibear Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15899071 . The registered office is 9 Heath Way, Burton Latimer, Kettering, Northamptonshire, NN15 5YF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), and the requirements of the Companies Act 2006 as applicable to companiues subject to the small companies regime. The disclosure requirements of section 1A of FRS102 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. Montary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments as fair value. The principal accounting polices adopted are set out below.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
Cash and cash equivalents
Cash and cash equivalents are basic financil assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interestmethod 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. Financial assets classified as receivable within one year are not amortised.
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.
Basic financial liabilities
...CONTINUED
Page 4
Page 5
Conibear Holdings Limited
Notes to the Financial Statements (continued)
For the Period 15 August 2024 to 31 December 2024
2.3. Financial Instruments - continued
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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. Financial liabilities classified as payable within one year are not amortised.
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.
2.4. 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 period, 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.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
Page 5
Page 6
Conibear Holdings Limited
Notes to the Financial Statements (continued)
For the Period 15 August 2024 to 31 December 2024
4. Investments

| Subsidiaries
--- | ---
| £
Cost
As at 15 August 2024 | -
Additions | 100
As at 31 December 2024 | 100
Provision
As at 15 August 2024 | -
As at 31 December 2024 | -
Net Book Value
As at 31 December 2024 | 100
As at 15 August 2024 | -

5. Creditors: Amounts Falling Due Within One Year

| 31 December 2024
--- | ---
| £
Amounts owed to group undertakings | 21

6. Share Capital

| 31 December 2024
--- | ---
| £
Allotted, Called up and fully paid | 100

7. Ultimate Controlling Party
The company's ultimate controlling party is Mr James Conibear by virtue of his ownership of 100% of the issued share capital in the company.
Page 6