Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04694608 Mr John Cannon Mrs Nicola Cannon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04694608 2024-03-31 04694608 2025-03-31 04694608 2024-04-01 2025-03-31 04694608 frs-core:CurrentFinancialInstruments 2025-03-31 04694608 frs-core:FurnitureFittings 2025-03-31 04694608 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04694608 frs-core:FurnitureFittings 2024-03-31 04694608 frs-core:MotorVehicles 2025-03-31 04694608 frs-core:MotorVehicles 2024-04-01 2025-03-31 04694608 frs-core:MotorVehicles 2024-03-31 04694608 frs-core:PlantMachinery 2025-03-31 04694608 frs-core:PlantMachinery 2024-04-01 2025-03-31 04694608 frs-core:PlantMachinery 2024-03-31 04694608 frs-core:ShareCapital 2025-03-31 04694608 frs-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 04694608 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04694608 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04694608 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04694608 frs-bus:SmallEntities 2024-04-01 2025-03-31 04694608 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04694608 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04694608 frs-bus:Director1 2024-04-01 2025-03-31 04694608 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04694608 frs-countries:EnglandWales 2024-04-01 2025-03-31 04694608 2023-03-31 04694608 2024-03-31 04694608 2023-04-01 2024-03-31 04694608 frs-core:CurrentFinancialInstruments 2024-03-31 04694608 frs-core:ShareCapital 2023-03-31 04694608 frs-core:ShareCapital 2024-03-31 04694608 frs-core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 04694608 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-03-31 04694608 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04694608
CP Builders Limited
Financial Statements
For The Year Ended 31 March 2025
CP Builders Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—6

Page 1
CP Builders Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 04694608

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 88,308 |  | 110,780
|  |  | 88,308 |  | 110,780
CURRENT ASSETS
Stocks | 5 | 10,000 |  | 1,000 |
Debtors | 6 | 44,408 |  | 1,663 |
Cash at bank and in hand |  | 151,399 |  | 272,836 |
|  | 205,807 |  | 275,499 |
Creditors: Amounts Falling Due Within One Year | 7 | (18,874 ) |  | (28,451 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 186,933 |  | 247,048
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 275,241 |  | 357,828
NET ASSETS |  |  | 275,241 |  | 357,828
CAPITAL AND RESERVES
Called up share capital | 8 |  | 500 |  | 500
Profit and Loss Account |  |  | 274,741 |  | 357,328
SHAREHOLDERS' FUNDS |  |  | 275,241 |  | 357,828

Page 1
Page 2
CP Builders Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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 John Cannon Director
17 September 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
CP Builders Limited
Statement of Changes in Equity
For The Year Ended 31 March 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 April 2023 | 500 | 333,603 | 334,103
Profit for the year and total comprehensive income | - | 44,725 | 44,725
Dividends paid | - | (21,000) | (21,000)
As at 31 March 2024 and 1 April 2024 | 500 | 357,328 | 357,828
Loss for the year and total comprehensive income | - | (57,587 ) | (57,587)
Dividends paid | - | (25,000) | (25,000)
As at 31 March 2025 | 500 | 274,741 | 275,241

Page 3
Page 4
CP Builders Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
CP Builders Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04694608 . The registered office is 16 Queen Street, Ilkeston, Derbyshire, DE7 5GT.
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 | 15% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
Page 4
Page 5
CP Builders Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | 65,280 | 139,622 | 1,721 | 206,623
Additions | 7,262 | - | - | 7,262
Disposals | - | (25,870 ) | - | (25,870 )
As at 31 March 2025 | 72,542 | 113,752 | 1,721 | 188,015
Depreciation
As at 1 April 2024 | 29,166 | 65,156 | 1,521 | 95,843
Provided during the period | 6,483 | 17,081 | 30 | 23,594
Disposals | - | (19,730 ) | - | (19,730 )
As at 31 March 2025 | 35,649 | 62,507 | 1,551 | 99,707
Net Book Value
As at 31 March 2025 | 36,893 | 51,245 | 170 | 88,308
As at 1 April 2024 | 36,114 | 74,466 | 200 | 110,780

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 10,000 |  | 1,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,623 |  | -
Prepayments and accrued income | 1,811 |  | 1,663
Other debtors | 34,974 |  | -
| 44,408 |  | 1,663

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,049 |  | 10,544
Corporation tax | - |  | 3,614
Other taxes and social security | 1,625 |  | 851
VAT | 9,691 |  | 11,552
Accruals and deferred income | 1,509 |  | 1,507
Director's loan account | - |  | 383
| 18,874 |  | 28,451

Page 5
Page 6
CP Builders Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 500 |  | 500

Page 6