Acorah Software Products - Accounts Production 16.5.460 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 03831621 Mr Jonathan Woods Mrs Marianne Woods iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03831621 2023-12-31 03831621 2024-12-31 03831621 2024-01-01 2024-12-31 03831621 frs-core:CurrentFinancialInstruments 2024-12-31 03831621 frs-core:Non-currentFinancialInstruments 2024-12-31 03831621 frs-core:BetweenOneFiveYears 2024-12-31 03831621 frs-core:ComputerEquipment 2024-12-31 03831621 frs-core:ComputerEquipment 2024-01-01 2024-12-31 03831621 frs-core:ComputerEquipment 2023-12-31 03831621 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 03831621 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 03831621 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 03831621 frs-core:MotorVehicles 2024-12-31 03831621 frs-core:MotorVehicles 2024-01-01 2024-12-31 03831621 frs-core:MotorVehicles 2023-12-31 03831621 frs-core:PlantMachinery 2024-12-31 03831621 frs-core:PlantMachinery 2024-01-01 2024-12-31 03831621 frs-core:PlantMachinery 2023-12-31 03831621 frs-core:WithinOneYear 2024-12-31 03831621 frs-core:ShareCapital 2024-12-31 03831621 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 03831621 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 03831621 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 03831621 frs-bus:SmallEntities 2024-01-01 2024-12-31 03831621 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 03831621 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 03831621 frs-bus:Director1 2024-01-01 2024-12-31 03831621 frs-bus:Director1 2023-12-31 03831621 frs-bus:Director1 2024-12-31 03831621 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 03831621 frs-countries:EnglandWales 2024-01-01 2024-12-31 03831621 2022-12-31 03831621 2023-12-31 03831621 2023-01-01 2023-12-31 03831621 frs-core:CurrentFinancialInstruments 2023-12-31 03831621 frs-core:Non-currentFinancialInstruments 2023-12-31 03831621 frs-core:BetweenOneFiveYears 2023-12-31 03831621 frs-core:WithinOneYear 2023-12-31 03831621 frs-core:ShareCapital 2023-12-31 03831621 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 03831621
Cabletech (South) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03831621
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 49,446 25,717
49,446 25,717
CURRENT ASSETS
Debtors 5 308,583 333,699
Cash at bank and in hand 9 9
308,592 333,708
Creditors: Amounts Falling Due Within One Year 6 (270,267 ) (270,851 )
NET CURRENT ASSETS (LIABILITIES) 38,325 62,857
TOTAL ASSETS LESS CURRENT LIABILITIES 87,771 88,574
Creditors: Amounts Falling Due After More Than One Year 7 (74,862 ) (71,968 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,361 ) (6,429 )
NET ASSETS 548 10,177
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 546 10,175
SHAREHOLDERS' FUNDS 548 10,177
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For the year 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 Jonathan Woods
Director
29 September 2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Cabletech (South) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03831621 . The registered office is 3 Vista Place Coy Pond Business Park, Ingworth Road, Poole, Dorset, BH12 1JY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

These financial statements are presented in pound sterling which is the functional currency of the company.
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. 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.

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.
2.4. 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:
Leasehold 2% Straight Line
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33% on cost
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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2.7. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 4)
5 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2024 7,029 64,079 92,047 16,674 179,829
Additions - 781 44,779 - 45,560
Disposals - - (40,507 ) - (40,507 )
As at 31 December 2024 7,029 64,860 96,319 16,674 184,882
Depreciation
As at 1 January 2024 7,029 51,300 81,612 14,171 154,112
Provided during the period - 3,267 11,181 625 15,073
Disposals - - (33,749 ) - (33,749 )
As at 31 December 2024 7,029 54,567 59,044 14,796 135,436
Net Book Value
As at 31 December 2024 - 10,293 37,275 1,878 49,446
As at 1 January 2024 - 12,779 10,435 2,503 25,717
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 93,909 155,091
Prepayments and accrued income 57,674 47,554
Other debtors 157,000 131,054
308,583 333,699
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 6,405 -
Trade creditors 24,717 85,920
Bank loans and overdrafts 66,846 47,552
Other taxes and social security 169,804 134,669
Other creditors 445 1,028
Accruals and deferred income 2,050 1,682
270,267 270,851
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 29,366 -
Bank loans 45,496 71,968
74,862 71,968
8. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Bank loans and overdrafts 8,705 20,140
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,405 -
Later than one year and not later than five years 29,366 -
35,771 -
35,771 -
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr Jonathan Woods 95,788 80,851 61,079 - 115,560
The above loan is unsecured, interest charged at 2.25% and repayable on demand.
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