Acorah Software Products - Accounts Production 16.7.461 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 09208402 Mrs Wendy Campbell-Lendrum Mr Ewan Campbell-Lendrum iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09208402 2024-06-30 09208402 2025-06-30 09208402 2024-07-01 2025-06-30 09208402 frs-core:CurrentFinancialInstruments 2025-06-30 09208402 frs-core:Non-currentFinancialInstruments 2025-06-30 09208402 frs-core:ComputerEquipment 2025-06-30 09208402 frs-core:ComputerEquipment 2024-07-01 2025-06-30 09208402 frs-core:ComputerEquipment 2024-06-30 09208402 frs-core:FurnitureFittings 2025-06-30 09208402 frs-core:FurnitureFittings 2024-07-01 2025-06-30 09208402 frs-core:FurnitureFittings 2024-06-30 09208402 frs-core:MotorVehicles 2025-06-30 09208402 frs-core:MotorVehicles 2024-07-01 2025-06-30 09208402 frs-core:MotorVehicles 2024-06-30 09208402 frs-core:PlantMachinery 2025-06-30 09208402 frs-core:PlantMachinery 2024-07-01 2025-06-30 09208402 frs-core:PlantMachinery 2024-06-30 09208402 frs-core:ShareCapital 2025-06-30 09208402 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 09208402 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09208402 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 09208402 frs-bus:SmallEntities 2024-07-01 2025-06-30 09208402 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 09208402 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 09208402 frs-bus:Director1 2024-07-01 2025-06-30 09208402 frs-bus:Director2 2024-07-01 2025-06-30 09208402 frs-countries:EnglandWales 2024-07-01 2025-06-30 09208402 2023-06-30 09208402 2024-06-30 09208402 2023-07-01 2024-06-30 09208402 frs-core:CurrentFinancialInstruments 2024-06-30 09208402 frs-core:Non-currentFinancialInstruments 2024-06-30 09208402 frs-core:ShareCapital 2024-06-30 09208402 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 09208402
Cree Hydro Ltd
Financial Statements
For The Year Ended 30 June 2025
Newman Morris Ltd
Cree Hydro Ltd
Contents
Contents

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

Page 1
Cree Hydro Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 09208402

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 21,521 |  | 27,557
|  |  | 21,521 |  | 27,557
CURRENT ASSETS
Debtors | 5 | 2,908,491 |  | 1,104,774 |
Cash at bank and in hand |  | 5,862 |  | 614,454 |
|  | 2,914,353 |  | 1,719,228 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,992 ) |  | (40,719 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,910,361 |  | 1,678,509
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,931,882 |  | 1,706,066
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,239,526 ) |  | (625,629 )
NET ASSETS |  |  | 1,692,356 |  | 1,080,437
CAPITAL AND RESERVES
Called up share capital | 8 |  | 200 |  | 200
Profit and Loss Account |  |  | 1,692,156 |  | 1,080,237
SHAREHOLDERS' FUNDS |  |  | 1,692,356 |  | 1,080,437

Page 1
Page 2
Cree Hydro Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 Ewan Campbell-Lendrum Director
10/12/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Cree Hydro Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Cree Hydro Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09208402 . The registered office is Wellington House 273-275 High Street, London Colney, St Albans, Hertfordshire, AL2 1HA.
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 | 25% on reducing balance
Motor Vehicles | 20% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 33% striaght line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 July 2024 | 1,875 | 50,058 | 9,185 | 7,278 | 68,396
Additions | - | - | - | 500 | 500
As at 30 June 2025 | 1,875 | 50,058 | 9,185 | 7,778 | 68,896
Depreciation
As at 1 July 2024 | 1,406 | 24,428 | 8,534 | 6,471 | 40,839
Provided during the period | 469 | 5,126 | 138 | 803 | 6,536
As at 30 June 2025 | 1,875 | 29,554 | 8,672 | 7,274 | 47,375
Net Book Value
As at 30 June 2025 | - | 20,504 | 513 | 504 | 21,521
As at 1 July 2024 | 469 | 25,630 | 651 | 807 | 27,557

Page 3
Page 4
Cree Hydro Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 180,000 |  | 180,000
Prepayments and accrued income | 94,229 |  | 726,162
VAT | 409 |  | -
Directors' loan accounts | 2,446,199 |  | -
| 2,720,837 |  | 906,162
Due after more than one year
Other debtors | 187,654 |  | 198,612
| 2,908,491 |  | 1,104,774

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,406 |  | 406
VAT | - |  | 33,213
Accruals and deferred income | 1,586 |  | 1,000
Directors' loan accounts | - |  | 6,100
| 3,992 |  | 40,719

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,013,378 |  | 625,629
Accruals and deferred income | 226,148 |  | -
| 1,239,526 |  | 625,629

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

Page 4