Acorah Software Products - Accounts Production 16.6.920 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 00985871 Mr S Cleaver Mrs A Richards true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00985871 2024-08-31 00985871 2025-08-31 00985871 2024-09-01 2025-08-31 00985871 frs-core:CurrentFinancialInstruments 2025-08-31 00985871 frs-core:ComputerEquipment 2025-08-31 00985871 frs-core:ComputerEquipment 2024-09-01 2025-08-31 00985871 frs-core:ComputerEquipment 2024-08-31 00985871 frs-core:ShareCapital 2025-08-31 00985871 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 00985871 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 00985871 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 00985871 frs-bus:SmallEntities 2024-09-01 2025-08-31 00985871 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 00985871 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 00985871 frs-bus:OrdinaryShareClass1 2024-09-01 2025-08-31 00985871 frs-bus:OrdinaryShareClass1 2025-08-31 00985871 frs-bus:PreferenceShareClass1 2024-09-01 2025-08-31 00985871 frs-bus:PreferenceShareClass1 2025-08-31 00985871 1 2024-09-01 2025-08-31 00985871 frs-bus:Director1 2024-09-01 2025-08-31 00985871 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 00985871 frs-countries:EnglandWales 2024-09-01 2025-08-31 00985871 2023-08-31 00985871 2024-08-31 00985871 2023-09-01 2024-08-31 00985871 frs-core:CurrentFinancialInstruments 2024-08-31 00985871 frs-core:ShareCapital 2024-08-31 00985871 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 00985871 frs-bus:OrdinaryShareClass1 2023-09-01 2024-08-31 00985871 frs-bus:PreferenceShareClass1 2023-09-01 2024-08-31
Registered number: 00985871
Cavendish Design & Advertising Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Richards Associates Limited
North Lodge
Hawkesyard
Rugeley
Staffordshire
WS15 1PS
Cavendish Design & Advertising Limited
Contents
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Cavendish Design & Advertising Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 00985871
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Stocks 5 500 500
Debtors 6 52,483 50,216
Cash at bank and in hand 45,064 59,303
98,047 110,019
Creditors: Amounts Falling Due Within One Year 7 (17,527 ) (30,287 )
NET CURRENT ASSETS (LIABILITIES) 80,520 79,732
TOTAL ASSETS LESS CURRENT LIABILITIES 80,520 79,732
NET ASSETS 80,520 79,732
CAPITAL AND RESERVES
Called up share capital 8 210,100 210,100
Profit and Loss Account (129,580 ) (130,368 )
SHAREHOLDERS' FUNDS 80,520 79,732
Page 1
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Cavendish Design & Advertising Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 S Cleaver
Director
22 October 2025
The notes on pages 3 to 6 form part of these financial statements.
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Cavendish Design & Advertising Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Cavendish Design & Advertising Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00985871 . The registered office is North Lodge Hawkesyard, Armitage Lane, Rugeley, Staffordshire, WS15 1PS.
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. Going Concern Disclosure
At the time of approving the financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
The directors continue to adopt the going concern basis of accounting in preparing financial statements.
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 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:
Computer Equipment 33% on cost
2.5. 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.
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Cavendish Design & Advertising Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset were it sold at the Balance Sheet date.
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 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.
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: 1 (2024: 1)
1 1
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Cavendish Design & Advertising Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2024 5,650
As at 31 August 2025 5,650
Depreciation
As at 1 September 2024 5,650
As at 31 August 2025 5,650
Net Book Value
As at 31 August 2025 -
As at 1 September 2024 -
5. Stocks
2025 2024
£ £
Work in progress 500 500
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 20,354 17,983
Prepayments and accrued income 47 81
Other debtors 1,348 1,418
Amounts owed by group undertakings 30,734 30,734
52,483 50,216
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,321 2,669
Corporation tax 185 889
Other taxes and social security 635 633
VAT 2,228 2,713
Other creditors 7,791 6,290
Accruals and deferred income 3,367 17,093
17,527 30,287
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Cavendish Design & Advertising Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
10,000 Ordinary Shares of £ 1.00 each 10,000 10,000
Preference Shares
2025 2024
Allotted, called up and fully paid £ £
200,100 Preference Shares of £ 1.00 each 200,100 200,100
The preference shares are redeemable shares.
9. Related Party Transactions
St Aldates Investments Limited
A company in which Mr Cleaver is also a director.
At the balance sheet date there was an outstanding loan receivable from the above company of £30,734 (2024: £30,734). This loan is interest free and repayable upon demand.
Confederation of Tourism and Hospitality Limited
A company under common control.
At the balance sheet date there was an outstanding loan receivable from the above company of £1,348 (2024: £1,348) this loan is interest free and repayable on demand.
CTH Awards Limited
A company under common control.
At the balance sheet date there was an outstanding loan payable to the above company of £7,720 (2024: £6,290) this loan is interest free and repayable upon demand.
There is a trading relationship between the two related parties, the transactions are at arms length and under normal commercial terms.
10. Ultimate Controlling Party
St Aldates Investments Limited is the ultimate parent company, owning 100% of the issued ordinary share capital.
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