Acorah Software Products - Accounts Production 18.1.170 false true 30 December 2024 31 December 2023 false 31 December 2024 30 December 2025 30 December 2025 10353204 Mr Chris Dixon Mr Jim Wylie Mr Terence Stanley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10353204 2024-12-30 10353204 2025-12-30 10353204 2024-12-31 2025-12-30 10353204 frs-core:CurrentFinancialInstruments 2025-12-30 10353204 frs-core:ComputerEquipment 2025-12-30 10353204 frs-core:ComputerEquipment 2024-12-31 2025-12-30 10353204 frs-core:ComputerEquipment 2024-12-30 10353204 frs-core:FurnitureFittings 2024-12-31 2025-12-30 10353204 frs-core:ShareCapital 2025-12-30 10353204 frs-core:RetainedEarningsAccumulatedLosses 2025-12-30 10353204 frs-bus:PrivateLimitedCompanyLtd 2024-12-31 2025-12-30 10353204 frs-bus:FilletedAccounts 2024-12-31 2025-12-30 10353204 frs-bus:SmallEntities 2024-12-31 2025-12-30 10353204 frs-bus:AuditExempt-NoAccountantsReport 2024-12-31 2025-12-30 10353204 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-31 2025-12-30 10353204 frs-bus:Director1 2024-12-31 2025-12-30 10353204 frs-bus:Director2 2024-12-31 2025-12-30 10353204 frs-bus:Director3 2024-12-31 2025-12-30 10353204 frs-countries:EnglandWales 2024-12-31 2025-12-30 10353204 2023-12-30 10353204 2024-12-30 10353204 2023-12-31 2024-12-30 10353204 frs-core:CurrentFinancialInstruments 2024-12-30 10353204 frs-core:ShareCapital 2024-12-30 10353204 frs-core:RetainedEarningsAccumulatedLosses 2024-12-30
Registered number: 10353204
CPD Underwriting Solutions Ltd
Unaudited Financial Statements
For The Year Ended 30 December 2025
CPD Underwriting Solutions Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
CPD Underwriting Solutions Ltd
Balance Sheet
As At 30 December 2025
Balance Sheet
Registered number: 10353204

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 1,901
|  |  | - |  | 1,901
CURRENT ASSETS
Debtors | 5 | 2,200,541 |  | 2,598,738 |
Cash at bank and in hand |  | 160,675 |  | 168,493 |
|  | 2,361,216 |  | 2,767,231 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,197,847 ) |  | (2,613,699 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 163,369 |  | 153,532
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 163,369 |  | 155,433
NET ASSETS |  |  | 163,369 |  | 155,433
CAPITAL AND RESERVES
Called up share capital | 7 |  | 71,429 |  | 71,429
Profit and Loss Account |  |  | 91,940 |  | 84,004
SHAREHOLDERS' FUNDS |  |  | 163,369 |  | 155,433

Page 1
Page 2
CPD Underwriting Solutions Ltd
Balance Sheet (continued)
As At 30 December 2025
For the year ending 30 December 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 Chris Dixon Director | Mr Jim Wylie Director | Mr Terence Stanley Director
30 March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
CPD Underwriting Solutions Ltd
Notes to the Financial Statements
For The Year Ended 30 December 2025
Notes to the Financial Statements
1. General Information
CPD Underwriting Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10353204 . The registered office is C/O Sempar, Office 2.026, Innovation Centre 7, Keele University, Keele, Staffordshire, ST5 5NU.
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 . Turnover includes revenue earned from the rendering of services and commissions receivable. Turnover is reduced for 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.
Comissions receivable
Income from commission is received for selling insurance policies and is recognised in the profit and loss account at policy inception. Provisions are maintained to meet potential commission clawbacks. Trade debtors are shown net of any provision for potential commission clawbacks.
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:

Fixtures & Fittings | 3 Years - Straight Line
Computer Equipment | 3 Years - Straight Line

2.4. 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
CPD Underwriting Solutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 9)
6 9
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 31 December 2024 | 10,799
Disposals | (356 )
As at 30 December 2025 | 10,443
Depreciation
As at 31 December 2024 | 8,898
Provided during the period | 1,901
Disposals | (356 )
As at 30 December 2025 | 10,443
Net Book Value
As at 30 December 2025 | -
As at 31 December 2024 | 1,901

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,165,541 |  | 2,478,738
Other debtors | 35,000 |  | 120,000
| 2,200,541 |  | 2,598,738

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,176,323 |  | 2,544,075
Bank loans and overdrafts | - |  | 16,136
Other taxes and social security | 16,576 |  | 25,059
Accruals and deferred income | 4,948 |  | 27,512
Directors' loan accounts | - |  | 917
| 2,197,847 |  | 2,613,699

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 71,429 |  | 71,429

Page 4