Acorah Software Products - Accounts Production 16.6.950 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 04744319 Mr Neil King Miss Rachel Oliver Mr Gary Brockway iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04744319 2024-04-30 04744319 2025-04-30 04744319 2024-05-01 2025-04-30 04744319 frs-core:CurrentFinancialInstruments 2025-04-30 04744319 frs-core:Non-currentFinancialInstruments 2025-04-30 04744319 frs-core:FurnitureFittings 2024-05-01 2025-04-30 04744319 frs-core:NetGoodwill 2025-04-30 04744319 frs-core:NetGoodwill 2024-05-01 2025-04-30 04744319 frs-core:NetGoodwill 2024-04-30 04744319 frs-core:PlantMachinery 2025-04-30 04744319 frs-core:PlantMachinery 2024-05-01 2025-04-30 04744319 frs-core:PlantMachinery 2024-04-30 04744319 frs-core:CapitalRedemptionReserve 2025-04-30 04744319 frs-core:ShareCapital 2025-04-30 04744319 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 04744319 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 04744319 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 04744319 frs-bus:SmallEntities 2024-05-01 2025-04-30 04744319 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 04744319 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 04744319 frs-core:UnlistedNon-exchangeTraded 2025-04-30 04744319 frs-core:UnlistedNon-exchangeTraded 2024-04-30 04744319 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-04-30 04744319 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-04-30 04744319 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-04-30 04744319 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-04-30 04744319 frs-bus:Director1 2024-05-01 2025-04-30 04744319 frs-bus:Director1 2024-04-30 04744319 frs-bus:Director1 2025-04-30 04744319 frs-bus:Director2 2024-05-01 2025-04-30 04744319 frs-bus:Director2 2024-04-30 04744319 frs-bus:Director2 2025-04-30 04744319 frs-bus:Director3 2024-05-01 2025-04-30 04744319 frs-bus:Director3 2024-04-30 04744319 frs-bus:Director3 2025-04-30 04744319 frs-countries:EnglandWales 2024-05-01 2025-04-30 04744319 2023-04-30 04744319 2024-04-30 04744319 2023-05-01 2024-04-30 04744319 frs-core:CurrentFinancialInstruments 2024-04-30 04744319 frs-core:Non-currentFinancialInstruments 2024-04-30 04744319 frs-core:CapitalRedemptionReserve 2024-04-30 04744319 frs-core:ShareCapital 2024-04-30 04744319 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 04744319
Cedar + Co. Group Ltd
Financial Statements
For The Year Ended 30 April 2025
Cedar + Co. Group Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Cedar + Co. Group Ltd
Statement of Financial Position
As At 30 April 2025
Statement of Financial Position
Registered number: 04744319

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 6,225 |  | 1,320
Investments | 6 |  | 4 |  | 4
|  |  | 6,229 |  | 1,324
CURRENT ASSETS
Debtors | 7 | 189,044 |  | 211,355 |
Cash at bank and in hand |  | 29,849 |  | 79,222 |
|  | 218,893 |  | 290,577 |
Creditors: Amounts Falling Due Within One Year | 8 | (117,011 ) |  | (105,376 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 101,882 |  | 185,201
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 108,111 |  | 186,525
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (27,083 ) |  | (52,083 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (330 ) |  | (330 )
NET ASSETS |  |  | 80,698 |  | 134,112
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,980 |  | 1,980
Capital redemption reserve |  |  | 220 |  | 220
Income Statement |  |  | 78,498 |  | 131,912
SHAREHOLDERS' FUNDS |  |  | 80,698 |  | 134,112

Page 1
Page 2
Cedar + Co. Group Ltd
Statement of Financial Position (continued)
As At 30 April 2025
For the year ending 30 April 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 Income Statement.
On behalf of the board

Mr Neil King Director
15/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Cedar + Co. Group Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Cedar + Co. Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04744319 . The registered office is The Greenhouse, 106 - 108 Ashbourne Road, Derby, Derbyshire, DE22 3AG.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
The Goodwill has been fully amortised.
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:

Plant & Machinery | 30% on cost
Fixtures & Fittings | 30% on cost

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 year 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was 9 (2024: 8)
9 8
Page 3
Page 4
Cedar + Co. Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 May 2024 | 506,300
As at 30 April 2025 | 506,300
Amortisation
As at 1 May 2024 | 506,300
As at 30 April 2025 | 506,300
Net Book Value
As at 30 April 2025 | -
As at 1 May 2024 | -

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 May 2024 | 101,545
Additions | 6,933
As at 30 April 2025 | 108,478
Depreciation
As at 1 May 2024 | 100,225
Provided during the period | 2,028
As at 30 April 2025 | 102,253
Net Book Value
As at 30 April 2025 | 6,225
As at 1 May 2024 | 1,320

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 May 2024 | 4
As at 30 April 2025 | 4
Provision
As at 1 May 2024 | -
As at 30 April 2025 | -
Net Book Value
As at 30 April 2025 | 4
As at 1 May 2024 | 4

The above represents shares in group undertakings all of which are dormant.
Page 4
Page 5
Cedar + Co. Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 120,235 |  | 147,240
Other debtors | 68,809 |  | 64,115
| 189,044 |  | 211,355

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 34,121 |  | 29,702
Other creditors | 14,666 |  | 19,777
Taxation and social security | 68,224 |  | 55,897
| 117,011 |  | 105,376

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 27,083 |  | 52,083

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,980 |  | 1,980

11. Directors Advances, Credits and Guarantees
Included within other debtors are the following loans to directors:

| As at 1 May 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Neil King | 20,992 | 16,119 | 35,310 | - | 1,801
Miss Rachel Oliver | 23,661 | 14,168 | 7,012 | - | 30,817
Mr Gary Brockway | - | 5,000 | - | - | 5,000

The above loans are unsecured, interest free and repayable on demand.
12. Related Party Transactions
The company rents its Derby trading premises from First Base (UK) Ltd, a company in which Rachel Oliver and Neil King are directors and significant shareholders. The amount of rent, on an arms length commercial basis, charged to the profit and loss account in the year is £31,200 (2024: £31,200).
During the year the company received commission fees from Cedar Wealth Planning Limited, a company in which N King is a director and significant shareholder of £4,637 (2024: £3,511) shown as other income.
Page 5