Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 10908847 Mr Christopher Sheen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10908847 2024-06-30 10908847 2025-06-30 10908847 2024-07-01 2025-06-30 10908847 frs-core:CurrentFinancialInstruments 2025-06-30 10908847 frs-core:ShareCapital 2025-06-30 10908847 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 10908847 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 10908847 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 10908847 frs-bus:SmallEntities 2024-07-01 2025-06-30 10908847 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 10908847 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 10908847 frs-core:CostValuation 2024-06-30 10908847 frs-core:AdditionsToInvestments 2025-06-30 10908847 frs-core:DisposalsRepaymentsInvestments 2025-06-30 10908847 frs-core:RevaluationsIncreaseDecreaseInInvestments 2025-06-30 10908847 frs-core:CostValuation 2025-06-30 10908847 frs-core:ProvisionsForImpairmentInvestments 2024-06-30 10908847 frs-core:ProvisionsForImpairmentInvestments 2025-06-30 10908847 frs-core:ListedExchangeTraded 2025-06-30 10908847 frs-core:ListedExchangeTraded 2024-06-30 10908847 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-06-30 10908847 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-06-30 10908847 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-06-30 10908847 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-06-30 10908847 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-06-30 10908847 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-06-30 10908847 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-06-30 10908847 frs-core:UnlistedNon-exchangeTraded 2025-06-30 10908847 frs-core:UnlistedNon-exchangeTraded 2024-06-30 10908847 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 10908847 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 10908847 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 10908847 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 10908847 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 10908847 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 10908847 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 10908847 frs-bus:Director1 2024-07-01 2025-06-30 10908847 frs-countries:EnglandWales 2024-07-01 2025-06-30 10908847 2023-06-30 10908847 2024-06-30 10908847 2023-07-01 2024-06-30 10908847 frs-core:CurrentFinancialInstruments 2024-06-30 10908847 frs-core:ShareCapital 2024-06-30 10908847 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 10908847
CTS Investments (Inkberrow) Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10908847
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 1,850,210 1,998,248
1,850,210 1,998,248
CURRENT ASSETS
Debtors 5 345,900 345,900
Cash at bank and in hand 35,305 11,408
381,205 357,308
Creditors: Amounts Falling Due Within One Year 6 (213,930 ) (382,040 )
NET CURRENT ASSETS (LIABILITIES) 167,275 (24,732 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,017,485 1,973,516
NET ASSETS 2,017,485 1,973,516
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 2,017,385 1,973,416
SHAREHOLDERS' FUNDS 2,017,485 1,973,516
For the year ending 30 June 2025 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 Christopher Sheen
Director
17 September 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
CTS Investments (Inkberrow) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10908847 . The registered office is 12 The Courtyard, Buntsford Drive, Bromsgrove, Worcestershire, B60 3DJ .
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. 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 year, 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
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Page 2
Page 3
4. Investments
Listed Unlisted Other Total
£ £ £ £
Cost
As at 1 July 2024 296,166 1,602,082 100,000 1,998,248
Additions - 1,068,400 124,810 1,193,210
Disposals (319,722 ) (741,000 ) (100,000 ) (1,160,722 )
Revaluations 23,556 (204,082 ) - (180,526 )
As at 30 June 2025 - 1,725,400 124,810 1,850,210
Provision
As at 1 July 2024 - - - -
As at 30 June 2025 - - - -
Net Book Value
As at 30 June 2025 - 1,725,400 124,810 1,850,210
As at 1 July 2024 296,166 1,602,082 100,000 1,998,248
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 345,900 345,900
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Amounts owed to participating interests 123,040 208,520
Other creditors 85,231 173,520
Taxation and social security 5,659 -
213,930 382,040
7. Share Capital
2025 2024
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
Page 3