Acorah Software Products - Accounts Production 16.7.461 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09409952 C C Vaughan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09409952 2023-12-31 09409952 2024-12-31 09409952 2024-01-01 2024-12-31 09409952 frs-core:CurrentFinancialInstruments 2024-12-31 09409952 frs-core:Non-currentFinancialInstruments 2024-12-31 09409952 frs-core:ComputerEquipment 2024-12-31 09409952 frs-core:ComputerEquipment 2024-01-01 2024-12-31 09409952 frs-core:ComputerEquipment 2023-12-31 09409952 frs-core:FurnitureFittings 2024-12-31 09409952 frs-core:FurnitureFittings 2024-01-01 2024-12-31 09409952 frs-core:FurnitureFittings 2023-12-31 09409952 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 09409952 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09409952 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 09409952 frs-core:MotorVehicles 2024-12-31 09409952 frs-core:MotorVehicles 2024-01-01 2024-12-31 09409952 frs-core:MotorVehicles 2023-12-31 09409952 frs-core:ShareCapital 2024-12-31 09409952 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09409952 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09409952 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 09409952 frs-bus:SmallEntities 2024-01-01 2024-12-31 09409952 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09409952 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09409952 frs-core:CostValuation 2023-12-31 09409952 frs-core:AdditionsToInvestments 2024-12-31 09409952 frs-core:CostValuation 2024-12-31 09409952 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 09409952 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 09409952 frs-bus:Director1 2024-01-01 2024-12-31 09409952 frs-bus:Director1 2023-12-31 09409952 frs-bus:Director1 2024-12-31 09409952 frs-countries:EnglandWales 2024-01-01 2024-12-31 09409952 2022-12-31 09409952 2023-12-31 09409952 2023-01-01 2023-12-31 09409952 frs-core:CurrentFinancialInstruments 2023-12-31 09409952 frs-core:Non-currentFinancialInstruments 2023-12-31 09409952 frs-core:ShareCapital 2023-12-31 09409952 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 09409952
CV Productions Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09409952
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 247,223 255,311
Investments 5 70,418 69,828
317,641 325,139
CURRENT ASSETS
Debtors 6 1,772,899 1,457,501
Cash at bank and in hand 829,272 659,422
2,602,171 2,116,923
Creditors: Amounts Falling Due Within One Year 7 (417,768 ) (274,324 )
NET CURRENT ASSETS (LIABILITIES) 2,184,403 1,842,599
TOTAL ASSETS LESS CURRENT LIABILITIES 2,502,044 2,167,738
NET ASSETS 2,502,044 2,167,738
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 2,501,944 2,167,638
SHAREHOLDERS' FUNDS 2,502,044 2,167,738
Page 1
Page 2
For the year ending 31 December 2024 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
C C Vaughan
Director
6 December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CV Productions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09409952 . The registered office is 28a Thames Road, London, W4 3RJ.
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:
Freehold 2% straight line
Leasehold 10 years straight line
Fixtures & Fittings 25% straight line
Computer Equipment 33.33% straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2024 2023
Office and administration 1 1
1 1
4. Tangible Assets
Land & Property
Freehold Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2024 205,148 103,952 2,727 1,132 312,959
Additions 2,736 - 1,659 3,525 7,920
As at 31 December 2024 207,884 103,952 4,386 4,657 320,879
Depreciation
As at 1 January 2024 3,899 51,063 1,554 1,132 57,648
Provided during the period 3,657 10,395 781 1,175 16,008
As at 31 December 2024 7,556 61,458 2,335 2,307 73,656
Net Book Value
As at 31 December 2024 200,328 42,494 2,051 2,350 247,223
As at 1 January 2024 201,249 52,889 1,173 - 255,311
5. Investments
Other
£
Cost or Valuation
As at 1 January 2024 69,828
Additions 590
As at 31 December 2024 70,418
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 70,418
As at 1 January 2024 69,828
Page 4
Page 5
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 56,280
Prepayments and accrued income 25,653 6,693
Other debtors 273,991 43,818
VAT 531,175 21,596
Director's loan account 39,511 62,842
870,330 191,229
Due after more than one year
Other debtors 902,569 1,266,272
1,772,899 1,457,501
Included within other debtors due after 1 year are amounts owed from related parties as set out in the Related Party Transaction note.
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 183,274 69,290
Corporation tax 88,391 28,189
Other creditors 10,100 -
Accruals and deferred income 136,003 176,845
417,768 274,324
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr Christopher Vaughan 62,842 - (23,331 ) - 39,511
10. Related Party Transactions
C C VaughanDirectorIn the year the Company rented a property from the Director. The rental charge was £18,000.

C C Vaughan

Director

In the year the Company rented a property from the Director. The rental charge was £18,000.

CBV Properties LtdRelated partyDuring the year the company loaned £4,129 to CBV Properties Ltd. The loan balance outstanding at the year end is £860,543 (2023: £835,185). The loan is unsecured and bears interest at 2.5% per annum.

CBV Properties Ltd

Related party

During the year the company loaned £4,129 to CBV Properties Ltd. The loan balance outstanding at the year end is £860,543 (2023: £835,185). The loan is unsecured and bears interest at 2.5% per annum.

Page 5