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 08979440 Mr Carl Metcalf Mrs Sian Metcalf Mr & Mrs Metcalf true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08979440 2024-04-30 08979440 2025-04-30 08979440 2024-05-01 2025-04-30 08979440 frs-core:CurrentFinancialInstruments 2025-04-30 08979440 frs-core:Non-currentFinancialInstruments 2025-04-30 08979440 frs-core:FurnitureFittings 2024-05-01 2025-04-30 08979440 frs-core:MotorVehicles 2025-04-30 08979440 frs-core:MotorVehicles 2024-05-01 2025-04-30 08979440 frs-core:MotorVehicles 2024-04-30 08979440 frs-core:PlantMachinery 2025-04-30 08979440 frs-core:PlantMachinery 2024-05-01 2025-04-30 08979440 frs-core:PlantMachinery 2024-04-30 08979440 frs-core:ShareCapital 2025-04-30 08979440 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08979440 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08979440 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 08979440 frs-bus:SmallEntities 2024-05-01 2025-04-30 08979440 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08979440 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08979440 1 2024-05-01 2025-04-30 08979440 frs-bus:Director1 2024-05-01 2025-04-30 08979440 frs-bus:Director2 2024-05-01 2025-04-30 08979440 frs-countries:EnglandWales 2024-05-01 2025-04-30 08979440 2023-04-30 08979440 2024-04-30 08979440 2023-05-01 2024-04-30 08979440 frs-core:CurrentFinancialInstruments 2024-04-30 08979440 frs-core:Non-currentFinancialInstruments 2024-04-30 08979440 frs-core:ShareCapital 2024-04-30 08979440 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 08979440
CMAC Specialists Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
LPTA Limited
Chartered Certified Accountants
Priory Road
Priory Place
Tiptree
Essex
CO5 0QE
CMAC Specialists Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
CMAC Specialists Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 08979440

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 15,585 |  | 24,940
|  |  | 15,585 |  | 24,940
CURRENT ASSETS
Debtors | 5 | 3,365 |  | 13,408 |
Cash at bank and in hand |  | 8,228 |  | 15,162 |
|  | 11,593 |  | 28,570 |
Creditors: Amounts Falling Due Within One Year | 6 | (12,438 ) |  | (20,883 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (845 ) |  | 7,687
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 14,740 |  | 32,627
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (508 ) |  | (5,508 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,042 ) |  | (4,381 )
NET ASSETS |  |  | 11,190 |  | 22,738
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 11,090 |  | 22,638
SHAREHOLDERS' FUNDS |  |  | 11,190 |  | 22,738

Page 1
Page 2
CMAC Specialists Limited
Balance Sheet (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 Profit and Loss Account.
On behalf of the board

Mr Carl Metcalf Director
10th November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
CMAC Specialists Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
CMAC Specialists Limited Registered number 08979440 is a limited by shares company incorporated in England & Wales. The Registered Office is The Gatehouse, Brundon Lane, Sudbury, CO10 7GB.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 20% Reducing Balance
Motor Vehicles | 20% Reducing Balance
Fixtures & Fittings | 20% Reducing Balance

2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
CMAC Specialists Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 36,264 | 18,125 | 54,389
Additions | 463 | - | 463
Disposals | - | (18,125 ) | (18,125 )
As at 30 April 2025 | 36,727 | - | 36,727
Depreciation
As at 1 May 2024 | 17,224 | 12,225 | 29,449
Provided during the period | 3,918 | - | 3,918
Disposals | - | (12,225 ) | (12,225 )
As at 30 April 2025 | 21,142 | - | 21,142
Net Book Value
As at 30 April 2025 | 15,585 | - | 15,585
As at 1 May 2024 | 19,040 | 5,900 | 24,940

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,633 |  | 12,965
Prepayments and accrued income | 196 |  | 143
CIS Debtor | 536 |  | 300
| 3,365 |  | 13,408

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 49 |  | 541
Bank loans and overdrafts | 5,000 |  | 6,552
Corporation tax | 2,091 |  | 8,172
VAT | 4,228 |  | 4,519
Accruals and deferred income | 995 |  | 995
Directors' loan accounts | 75 |  | 104
| 12,438 |  | 20,883

Page 4
Page 5
CMAC Specialists Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans > 1 Year | 508 |  | 5,508

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Directors Advances, Credits and Guarantees
Dividends paid to directors
10. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 14,750 |  | 34,000

11. Ultimate Controlling Party
The company's ultimate controlling party is Mr & Mrs Metcalf by virtue of their ownership of 100% of the issued share capital in the company.
Page 5