Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 31 July 2025 31 July 2025 03214324 Stephen Hayes Christopher Hayes Matthew Hayes Carol Hayes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03214324 2024-06-30 03214324 2025-07-31 03214324 2024-07-01 2025-07-31 03214324 frs-core:Non-currentFinancialInstruments 2025-07-31 03214324 frs-core:ComputerEquipment 2024-07-01 2025-07-31 03214324 frs-core:MotorVehicles 2024-07-01 2025-07-31 03214324 frs-core:PlantMachinery 2024-07-01 2025-07-31 03214324 frs-core:RevaluationReserve 2024-06-30 03214324 frs-core:RevaluationReserve 2025-07-31 03214324 frs-core:ShareCapital 2025-07-31 03214324 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 03214324 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-07-31 03214324 frs-bus:AbridgedAccounts 2024-07-01 2025-07-31 03214324 frs-bus:SmallEntities 2024-07-01 2025-07-31 03214324 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-07-31 03214324 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-07-31 03214324 frs-bus:Director1 2024-07-01 2025-07-31 03214324 frs-bus:Director2 2024-07-01 2025-07-31 03214324 frs-bus:Director3 2024-07-01 2025-07-31 03214324 frs-bus:CompanySecretary1 2024-07-01 2025-07-31 03214324 frs-countries:EnglandWales 2024-07-01 2025-07-31 03214324 2023-06-30 03214324 2024-06-30 03214324 2023-07-01 2024-06-30 03214324 frs-core:Non-currentFinancialInstruments 2024-06-30 03214324 frs-core:RevaluationReserve 2024-06-30 03214324 frs-core:ShareCapital 2024-06-30 03214324 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 03214324
C.L.M. Services Limited
ABRIDGED Financial Statements
For the Period 1 July 2024 to 31 July 2025
Faversham House
Wirral International Business Park
Old Hall Road
Bromborough, Wirral
CH62 3NX
C.L.M. Services Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
C.L.M. Services Limited
Abridged Balance Sheet
As At 31 July 2025
Abridged Balance Sheet
Registered number: 03214324

| 31 July 2025 | 30 June 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 364,208 |  | 326,611
|  |  | 364,208 |  | 326,611
CURRENT ASSETS
Debtors |  | 330,210 |  | 350,733 |
Cash at bank and in hand |  | 140,412 |  | 132,200 |
|  | 470,622 |  | 482,933 |
Creditors: Amounts Falling Due Within One Year |  | (204,062 ) |  | (150,300 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 266,560 |  | 332,633
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 630,768 |  | 659,244
Creditors: Amounts Falling Due After More Than One Year |  |  | (169,243 ) |  | (198,422 )
NET ASSETS |  |  | 461,525 |  | 460,822
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1,000 |  | 1,000
Revaluation reserve | 7 |  | 220,000 |  | 220,000
Profit and Loss Account |  |  | 240,525 |  | 239,822
SHAREHOLDERS' FUNDS |  |  | 461,525 |  | 460,822

Page 1
Page 2
C.L.M. Services Limited
Abridged Balance Sheet (continued)
As At 31 July 2025
For the period ending 31 July 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Stephen Hayes Director | Christopher Hayes Director | Matthew Hayes Director
15th September 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
C.L.M. Services Limited
Notes to the Abridged Financial Statements
For the Period 1 July 2024 to 31 July 2025
Notes to the Abridged Financial Statements
1. General Information
C.L.M. Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03214324 . The registered office is 24 Kelvin Road, Wallasey, Wirral, CH44 7JW.
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.
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 | 18% Reducing balance
Motor Vehicles | 18% Reducing balance
Computer Equipment | 18% Reducing balance

2.4. 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.
2.5. 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. 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.
Page 3
Page 4
C.L.M. Services Limited
Notes to the Abridged Financial Statements (continued)
For the Period 1 July 2024 to 31 July 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was: 10 (2024: 10)
10 10
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 July 2024 | 626,420
Additions | 38,125
Disposals | (3,500 )
As at 31 July 2025 | 661,045
Depreciation
As at 1 July 2024 | 299,809
Provided during the period | 528
Disposals | (3,500 )
As at 31 July 2025 | 296,837
Net Book Value
As at 31 July 2025 | 364,208
As at 1 July 2024 | 326,611

6. Share Capital

| 31 July 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

7. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 July 2024 | 220,000
As at 31 July 2025 | 220,000

Page 4