Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07059476 Mr A B Dickson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07059476 2024-03-31 07059476 2025-03-31 07059476 2024-04-01 2025-03-31 07059476 frs-core:Non-currentFinancialInstruments 2025-03-31 07059476 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07059476 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07059476 frs-core:CapitalRedemptionReserve 2025-03-31 07059476 frs-core:ShareCapital 2025-03-31 07059476 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07059476 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07059476 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 07059476 frs-bus:SmallEntities 2024-04-01 2025-03-31 07059476 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07059476 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07059476 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 07059476 frs-bus:OrdinaryShareClass1 2025-03-31 07059476 frs-core:CostValuation 2024-03-31 07059476 frs-core:CostValuation 2025-03-31 07059476 frs-bus:Director1 2024-04-01 2025-03-31 07059476 frs-countries:EnglandWales 2024-04-01 2025-03-31 07059476 2023-03-31 07059476 2024-03-31 07059476 2023-04-01 2024-03-31 07059476 frs-core:Non-currentFinancialInstruments 2024-03-31 07059476 frs-core:CapitalRedemptionReserve 2024-03-31 07059476 frs-core:ShareCapital 2024-03-31 07059476 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07059476 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31
Registered number: 07059476
CFPM Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
CFPM Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Abridged Balance Sheet | 2—3
Notes to the Abridged Financial Statements | 4—6

Page 1
CFPM Limited
Company Information
For The Year Ended 31 March 2025
Company Information

Director | Mr A B Dickson
Company Number | 07059476
Registered Office | Plas Machen
| Lower Machen
| Newport
| NP10 8GX
Accountants | HSJ Accountants Ltd
| Severn House
| Hazell Drive
| Newport
| NP10 8FY

Page 1
Page 2
CFPM Limited
Abridged Balance Sheet
As At 31 March 2025
Abridged Balance Sheet
Registered number: 07059476

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 619,678 |  | 629,180
Investment Properties | 5 |  | 612,000 |  | 598,000
Investments | 6 |  | 63,750 |  | 63,750
|  |  | 1,295,428 |  | 1,290,930
CURRENT ASSETS
Stocks |  | 18,151 |  | 13,985 |
Debtors |  | 93,488 |  | 621 |
Cash at bank and in hand |  | 19,294 |  | 2,076 |
|  | 130,933 |  | 16,682 |
Creditors: Amounts Falling Due Within One Year |  | (569,025 ) |  | (484,647 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (438,092 ) |  | (467,965 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 857,336 |  | 822,965
Creditors: Amounts Falling Due After More Than One Year |  |  | (14,522 ) |  | (24,522 )
NET ASSETS |  |  | 842,814 |  | 798,443
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Capital redemption reserve |  |  | 1,900 |  | 1,900
Profit and Loss Account |  |  | 840,913 |  | 796,542
SHAREHOLDERS' FUNDS |  |  | 842,814 |  | 798,443

Page 2
Page 3
CFPM Limited
Abridged Balance Sheet (continued)
As At 31 March 2025
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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr A B Dickson Director
23 December 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
CFPM Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2025
Notes to the Abridged Financial Statements
1. General Information
CFPM Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07059476 . The registered office is Plas Machen, Lower Machen, Newport, NP10 8GX.
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.
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
Fixtures & Fittings | 25% reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
2.6. 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.
Page 4
Page 5
CFPM Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Total
--- | ---
| £
Cost or Valuation
As at 1 April 2024 | 822,774
Additions | 9,163
As at 31 March 2025 | 831,937
Depreciation
As at 1 April 2024 | 193,594
Provided during the period | 18,665
As at 31 March 2025 | 212,259
Net Book Value
As at 31 March 2025 | 619,678
As at 1 April 2024 | 629,180

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 | 598,000
Fair value adjustments | 14,000
As at 31 March 2025 | 612,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 587,716 |  | 587,716

The director has assessed the investment property at the balance sheet date and has recorded it on the balance sheet at its fair value, as understood from his knowledge of properties in the local area. The director believes this valuation to be at a similar value to any assessment by a qualified external individual, if one had been utilised.
6. Investments

| Total
--- | ---
| £
Cost
As at 1 April 2024 | 63,750
As at 31 March 2025 | 63,750
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -

...CONTINUED
Page 5
Page 6
CFPM Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | 63,750
As at 1 April 2024 | 63,750

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1.00 each | 1 |  | 1

8. Related Party Transactions
Relationship: Director
During the year the director made unsecured, interest free, repayable on demand loand to the company. At the balance sheet date the company owed the director £543,807 (2024: £510,311)
Page 6