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 07578441 Mr C M Brailey Mrs G M Brailey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07578441 2024-03-31 07578441 2025-03-31 07578441 2024-04-01 2025-03-31 07578441 frs-core:CurrentFinancialInstruments 2025-03-31 07578441 frs-core:FurnitureFittings 2025-03-31 07578441 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07578441 frs-core:FurnitureFittings 2024-03-31 07578441 frs-core:MotorVehicles 2025-03-31 07578441 frs-core:MotorVehicles 2024-04-01 2025-03-31 07578441 frs-core:MotorVehicles 2024-03-31 07578441 frs-core:PlantMachinery 2025-03-31 07578441 frs-core:PlantMachinery 2024-04-01 2025-03-31 07578441 frs-core:PlantMachinery 2024-03-31 07578441 frs-core:ShareCapital 2025-03-31 07578441 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07578441 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07578441 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07578441 frs-bus:SmallEntities 2024-04-01 2025-03-31 07578441 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 07578441 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07578441 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 07578441 frs-bus:OrdinaryShareClass1 2025-03-31 07578441 frs-bus:OrdinaryShareClass2 2024-04-01 2025-03-31 07578441 frs-bus:OrdinaryShareClass2 2025-03-31 07578441 frs-bus:Director1 2024-04-01 2025-03-31 07578441 frs-bus:Director2 2024-04-01 2025-03-31 07578441 frs-countries:EnglandWales 2024-04-01 2025-03-31 07578441 2023-03-31 07578441 2024-03-31 07578441 2023-04-01 2024-03-31 07578441 frs-core:CurrentFinancialInstruments 2024-03-31 07578441 frs-core:ShareCapital 2024-03-31 07578441 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07578441 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 07578441 frs-bus:OrdinaryShareClass2 2023-04-01 2024-03-31
Registered number: 07578441
CB Training (UK) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
3NT Ltd
38 Arden Road
Desborough
Kettering
Northants
NN14 2WJ
CB Training (UK) Ltd
Contents
Contents

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

Page 1
CB Training (UK) Ltd
Accountant's Report
For The Year Ended 31 March 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of CB Training (UK) Ltd for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of CB Training (UK) Ltd for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the directors of CB Training (UK) Ltd , as a body, in accordance with the terms of our engagement letter dated 29 June 2013. Our work has been undertaken solely to prepare for your approval the accounts of CB Training (UK) Ltd and state those matters that we have agreed to state to the directors of CB Training (UK) Ltd , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CB Training (UK) Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that CB Training (UK) Ltd 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 CB Training (UK) Ltd . You consider that CB Training (UK) Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of CB Training (UK) Ltd . 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
Laurence Denton
16/10/2025

3NT Ltd
38 Arden Road
Desborough
Kettering
Northants
NN14 2WJ
Page 1
Page 2
CB Training (UK) Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 07578441

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 45,307 |  | 59,665
|  |  | 45,307 |  | 59,665
CURRENT ASSETS
Debtors | 5 | 79,439 |  | 65,291 |
Cash at bank and in hand |  | 277,469 |  | 264,409 |
|  | 356,908 |  | 329,700 |
Creditors: Amounts Falling Due Within One Year | 6 | (134,171 ) |  | (122,851 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 222,737 |  | 206,849
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 268,044 |  | 266,514
NET ASSETS |  |  | 268,044 |  | 266,514
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 267,944 |  | 266,414
SHAREHOLDERS' FUNDS |  |  | 268,044 |  | 266,514

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 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.
On behalf of the board

Mr C M Brailey Director | Mrs G M Brailey Director
16/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
CB Training (UK) Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
CB Training (UK) Ltd Registered number 07578441 is a limited by shares company incorporated in England & Wales. The Registered Office is Unit 30 Burkitt Road, Earlstrees Industrial Estate, Corby, Northants , NN17 4DT.
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 Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance

2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
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. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 10)
9 10
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | 25,295 | 100,688 | 7,908 | 133,891
Additions | 116 | - | 1,283 | 1,399
Disposals | (8,118 ) | - | (1,095 ) | (9,213 )
As at 31 March 2025 | 17,293 | 100,688 | 8,096 | 126,077
Depreciation
As at 1 April 2024 | 20,989 | 48,339 | 4,898 | 74,226
Provided during the period | 1,035 | 13,087 | 982 | 15,104
Disposals | (7,834 ) | - | (726 ) | (8,560 )
As at 31 March 2025 | 14,190 | 61,426 | 5,154 | 80,770
Net Book Value
As at 31 March 2025 | 3,103 | 39,262 | 2,942 | 45,307
As at 1 April 2024 | 4,306 | 52,349 | 3,010 | 59,665

Page 3
Page 4
CB Training (UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 67,591 |  | 55,779
Prepayments and accrued income | 2,590 |  | 2,530
Deferred tax current asset | 9,258 |  | 6,982
| 79,439 |  | 65,291

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,448 |  | 15,430
Corporation tax | 60,090 |  | 45,186
Other taxes and social security | 1,147 |  | 1,251
VAT | 46,556 |  | 47,691
Other creditors | 12,270 |  | 10,699
Accruals and deferred income | 2,940 |  | 2,260
Directors' loan accounts | 2,720 |  | 334
| 134,171 |  | 122,851

7. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
98 Ordinary Shares of £ 1 each | 98 |  | 98
2 Ordinary A shares of £ 1 each | 2 |  | 2
| 100 |  | 100

9. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr C M Brailey | 74,880 | 81,940
Mrs G M Brailey | 74,880 | 81,940

10. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 172,460 |  | 186,880

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