Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 01865517 Mr Alexander Brebbia Dr Robert Adey Dr John Baynham Mr Simon Sullivan Ms Isabel Brebbia Mr Nicholas Chase iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01865517 2024-03-31 01865517 2025-03-31 01865517 2024-04-01 2025-03-31 01865517 frs-core:CurrentFinancialInstruments 2025-03-31 01865517 frs-core:PlantMachinery 2025-03-31 01865517 frs-core:PlantMachinery 2024-04-01 2025-03-31 01865517 frs-core:PlantMachinery 2024-03-31 01865517 frs-core:ShareCapital 2025-03-31 01865517 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 01865517 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 01865517 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 01865517 frs-bus:SmallEntities 2024-04-01 2025-03-31 01865517 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 01865517 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 01865517 frs-bus:Director1 2024-04-01 2025-03-31 01865517 frs-bus:Director2 2024-04-01 2025-03-31 01865517 frs-bus:Director3 2024-04-01 2025-03-31 01865517 frs-bus:Director4 2024-04-01 2025-03-31 01865517 frs-bus:Director5 2024-04-01 2025-03-31 01865517 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 01865517 frs-countries:EnglandWales 2024-04-01 2025-03-31 01865517 2023-03-31 01865517 2024-03-31 01865517 2023-04-01 2024-03-31 01865517 frs-core:CurrentFinancialInstruments 2024-03-31 01865517 frs-core:ShareCapital 2024-03-31 01865517 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 01865517
CM Beasy Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
SPD Accounting Services Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 01865517
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,875 17,695
13,875 17,695
CURRENT ASSETS
Debtors 5 319,940 130,721
Cash at bank and in hand 209,979 89,026
529,919 219,747
Creditors: Amounts Falling Due Within One Year 6 (841,572 ) (329,933 )
NET CURRENT ASSETS (LIABILITIES) (311,653 ) (110,186 )
TOTAL ASSETS LESS CURRENT LIABILITIES (297,778 ) (92,491 )
NET LIABILITIES (297,778 ) (92,491 )
CAPITAL AND RESERVES
Called up share capital 7 102,500 102,500
Profit and Loss Account (400,278 ) (194,991 )
SHAREHOLDERS' FUNDS (297,778) (92,491)
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 Alexander Brebbia
Director
12 December 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
CM Beasy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01865517 . The registered office is Ashurst Lodge, Ashurst, Southampton, Hampshire, SO40 7AA.
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 33% on cost and 20% on cost
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
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Page 2
Page 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 262,739
Additions 5,399
As at 31 March 2025 268,138
Depreciation
As at 1 April 2024 245,044
Provided during the period 9,219
As at 31 March 2025 254,263
Net Book Value
As at 31 March 2025 13,875
As at 1 April 2024 17,695
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 104,103 53,420
Amounts owed by group undertakings 94,924 -
Other debtors 120,913 77,301
319,940 130,721
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 758 7,745
Amounts owed to group undertakings 758,101 232,394
Other creditors 82,713 89,794
841,572 329,933
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 102,500 102,500
8. Related Party Transactions
All business with related parties is transacted on normal commercial terms.
Mr A C Brebbia is a director and shareholder of Computational Mechanics International Inc.The company received income of £63,147 (2024: £108,632) from the sale of software products to this company during the year. 
At the balance sheet date the company owed £758,101 (2024: £232,394) to Computational Mechanics International Limited. In addition, the company was owed £81,028 (2024: £25,591) by the holding company and fellow subsidiary in respect of group relief claims.
The company paid management charges of £1,042,674 (2024: £876,940) to Computational Mechanics International Limited during the year.
The controlling party is Computational Mechanics International Limited.
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