Acorah Software Products - Accounts Production 16.8.310 false true true 30 April 2024 14 April 2023 false 1 May 2024 31 May 2025 31 May 2025 14802395 Mrs Caroline Smith Mr Raymond Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14802395 2024-04-30 14802395 2025-05-31 14802395 2024-05-01 2025-05-31 14802395 frs-core:CurrentFinancialInstruments 2025-05-31 14802395 frs-core:ShareCapital 2025-05-31 14802395 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 14802395 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-05-31 14802395 frs-bus:FilletedAccounts 2024-05-01 2025-05-31 14802395 frs-bus:SmallEntities 2024-05-01 2025-05-31 14802395 frs-bus:AuditExemptWithAccountantsReport 2024-05-01 2025-05-31 14802395 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-05-31 14802395 frs-bus:OrdinaryShareClass2 2024-05-01 2025-05-31 14802395 frs-bus:OrdinaryShareClass2 2025-05-31 14802395 frs-bus:OrdinaryShareClass3 2024-05-01 2025-05-31 14802395 frs-bus:OrdinaryShareClass3 2025-05-31 14802395 frs-core:DeferredTaxation 2024-05-01 2025-05-31 14802395 frs-core:DeferredTaxation 2024-04-30 14802395 frs-core:DeferredTaxation 2025-05-31 14802395 frs-bus:Director1 2024-05-01 2025-05-31 14802395 frs-bus:Director1 2024-04-30 14802395 frs-bus:Director1 2025-05-31 14802395 frs-bus:Director2 2024-05-01 2025-05-31 14802395 frs-bus:Director2 2024-04-30 14802395 frs-bus:Director2 2025-05-31 14802395 frs-countries:EnglandWales 2024-05-01 2025-05-31 14802395 2023-04-13 14802395 2024-04-30 14802395 2023-04-14 2024-04-30 14802395 frs-core:CurrentFinancialInstruments 2024-04-30 14802395 frs-core:ShareCapital 2024-04-30 14802395 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 14802395 frs-bus:OrdinaryShareClass2 2023-04-14 2024-04-30 14802395 frs-bus:OrdinaryShareClass3 2023-04-14 2024-04-30
Registered number: 14802395
CRMA (UK) Properties Limited
Unaudited Financial Statements
For the Period 1 May 2024 to 31 May 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
SK9 4LY
CRMA (UK) Properties Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
CRMA (UK) Properties Limited
Accountant's Report
For the Period 1 May 2024 to 31 May 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of CRMA (UK) Properties Limited for the period 1 May 2024 to 31 May 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CRMA (UK) Properties Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of CRMA (UK) Properties Limited , as a body, in accordance with the terms of our engagement letter dated 02 September 2024. Our work has been undertaken solely to prepare for your approval the accounts of CRMA (UK) Properties Limited and state those matters that we have agreed to state to the directors of CRMA (UK) Properties Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CRMA (UK) Properties Limited and its directors as a body for our work or for this report.
It is your duty to ensure that CRMA (UK) Properties Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of CRMA (UK) Properties Limited . You consider that CRMA (UK) Properties Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of CRMA (UK) Properties Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

13th February 2026

Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
SK9 4LY
Page 1
Page 2
CRMA (UK) Properties Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 14802395

| 31 May 2025 | 30 April 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 17,600 |  | 1,348 |
Cash at bank and in hand |  | 2,727 |  | 39,232 |
|  | 20,327 |  | 40,580 |
Creditors: Amounts Falling Due Within One Year | 5 | (27,557 ) |  | (46,326 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (7,230 ) |  | (5,746 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (7,230 ) |  | (5,746 )
NET LIABILITIES |  |  | (7,230 ) |  | (5,746 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | (7,232 ) |  | (5,748 )
SHAREHOLDERS' FUNDS |  |  | (7,230) |  | (5,746)

For the period ending 31 May 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

Mrs Caroline Smith Director | Mr Raymond Smith Director
13th February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
CRMA (UK) Properties Limited
Notes to the Financial Statements
For the Period 1 May 2024 to 31 May 2025
Notes to the Financial Statements
1. General Information
CRMA (UK) Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14802395 . The registered office is Unit 3, Building 2, The Colony, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.
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. Going Concern Disclosure
The accounts have been prepared on a going concern basis. This assumption may not be valid since at the balance sheet date the company has net liabilities of £7,230 (2024: £5,746). The validity of the going concern assumption therefore depends on the continued support of the directors, suppliers and the companies bankers and other providers of finance.
2.3. 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 period, 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 period was: 2 (2024: 2)
2 2
4. Debtors

| 31 May 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 17,600 |  | 1,348

5. Creditors: Amounts Falling Due Within One Year

| 31 May 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 26,116 |  | 10,000
Other creditors | 1,441 |  | 36,326
| 27,557 |  | 46,326

Page 3
Page 4
CRMA (UK) Properties Limited
Notes to the Financial Statements (continued)
For the Period 1 May 2024 to 31 May 2025
6. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 May 2024 | (1,348 ) | (1,348)
Deferred taxation | (348 ) | (348 )
Balance at 31 May 2025 | (1,696 ) | (1,696)

7. Share Capital

| 31 May 2025 |  | 30 April 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary A shares of £ 1.00 each | 1 |  | 1
1 Ordinary B shares of £ 1.00 each | 1 |  | 1
| 2 |  | 2

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 May 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Caroline Smith | (17,443 ) | 25,395 | - | - | 7,952
Mr Raymond Smith | (17,443 ) | 25,395 | - | - | 7,952

The above loan is unsecured, interest free and repayable on demand.
Page 4