Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 SC571487 Mr P C Duriez iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC571487 2024-06-30 SC571487 2025-06-30 SC571487 2024-07-01 2025-06-30 SC571487 frs-core:CurrentFinancialInstruments 2025-06-30 SC571487 frs-core:ShareCapital 2025-06-30 SC571487 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC571487 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC571487 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC571487 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC571487 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC571487 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC571487 frs-core:UnlistedNon-exchangeTraded 2025-06-30 SC571487 frs-core:UnlistedNon-exchangeTraded 2024-06-30 SC571487 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 SC571487 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 SC571487 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 SC571487 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 SC571487 frs-bus:Director1 2024-07-01 2025-06-30 SC571487 frs-countries:Scotland 2024-07-01 2025-06-30 SC571487 2023-06-30 SC571487 2024-06-30 SC571487 2023-07-01 2024-06-30 SC571487 frs-core:CurrentFinancialInstruments 2024-06-30 SC571487 frs-core:ShareCapital 2024-06-30 SC571487 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: SC571487
Forbes CN Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Forbes CN Holdings Limited
Contents
Contents

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

Page 1
Forbes CN Holdings Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: SC571487

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 314,569 |  | 314,569
|  |  | 314,569 |  | 314,569
CURRENT ASSETS
Debtors | 5 | 1,898,989 |  | 1,898,989 |
Cash at bank and in hand |  | 23 |  | 50 |
|  | 1,899,012 |  | 1,899,039 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,176,913 ) |  | (2,191,461 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (277,901 ) |  | (292,422 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 36,668 |  | 22,147
NET ASSETS |  |  | 36,668 |  | 22,147
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 36,568 |  | 22,047
SHAREHOLDERS' FUNDS |  |  | 36,668 |  | 22,147

Page 1
Page 2
Forbes CN Holdings Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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.
On behalf of the board

Mr P C Duriez Director
17 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Forbes CN Holdings Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Forbes CN Holdings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC571487 . The registered office is 5 Forbes Road, Edinburgh, EH10 4EF.
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. 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.
Page 3
Page 4
Forbes CN Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 July 2024 | 314,569
As at 30 June 2025 | 314,569
Provision
As at 1 July 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 314,569
As at 1 July 2024 | 314,569

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2 |  | 2
Amounts owed by subsidiaries | 1,898,987 |  | 1,898,987
| 1,898,989 |  | 1,898,989

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 4,852 |  | 17
Other creditors | 1,233 |  | 1,233
Accruals and deferred income | 463 |  | 441
Amounts owed to subsidiaries | 1,619,932 |  | 1,639,337
Amounts owed to related parties | 550,433 |  | 550,433
| 2,176,913 |  | 2,191,461

7. Share Capital

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

Page 4
Page 5
Forbes CN Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Related Party Transactions
Summary of transactions with subsidiaries
As at 30 June 2025 the company is due £1,898,987 (2024: £1,898,987) from Little Voices Nurseries Ltd, a 100% owned subsidiary. The loan is interest free and has no fixed term of repayment.
As at 30 June 2025 the company is due £1,619,932 (2024: £1,639,337) to Forbes BP Ltd, a company owned by Little Voices Nurseries Ltd. The loan is interest free and has no fixed terms of repayment.
Summary of transactions with other related parties
As at 30 June 2025 the company is due £550,433 (2024: £550,433) to Forbes CP Ltd, a company in which PCAB Duriez is also a director. The loan is interest free and has no fixed terms of repayment.
Page 5