Acorah Software Products - Accounts Production 18.1.200 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 08005172 Mrs Celia Dyson Mr Stephen Dyson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08005172 2025-03-31 08005172 2026-03-31 08005172 2025-04-01 2026-03-31 08005172 frs-core:CurrentFinancialInstruments 2026-03-31 08005172 frs-core:ComputerEquipment 2026-03-31 08005172 frs-core:ComputerEquipment 2025-04-01 2026-03-31 08005172 frs-core:ComputerEquipment 2025-03-31 08005172 frs-core:PlantMachinery 2026-03-31 08005172 frs-core:PlantMachinery 2025-04-01 2026-03-31 08005172 frs-core:PlantMachinery 2025-03-31 08005172 frs-core:ShareCapital 2026-03-31 08005172 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08005172 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08005172 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 08005172 frs-bus:SmallEntities 2025-04-01 2026-03-31 08005172 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08005172 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08005172 frs-bus:Director1 2025-04-01 2026-03-31 08005172 frs-bus:Director2 2025-04-01 2026-03-31 08005172 frs-countries:EnglandWales 2025-04-01 2026-03-31 08005172 2024-03-31 08005172 2025-03-31 08005172 2024-04-01 2025-03-31 08005172 frs-core:CurrentFinancialInstruments 2025-03-31 08005172 frs-core:ShareCapital 2025-03-31 08005172 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 08005172
CMD Training Services Limited
Financial Statements
For The Year Ended 31 March 2026
Mint Accountants Ltd
Chartered Certified Accountants
16 Queen Street
Ilkeston
Derbyshire
DE7 5GT
CMD Training Services Limited
Contents
Contents

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

Page 1
CMD Training Services Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 08005172

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 2,372
|  |  | - |  | 2,372
CURRENT ASSETS
Debtors | 5 | 1,535 |  | 180 |
Cash at bank and in hand |  | 4,108 |  | 3,561 |
|  | 5,643 |  | 3,741 |
Creditors: Amounts Falling Due Within One Year | 6 | (6,991 ) |  | (11,160 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,348 ) |  | (7,419 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,348 ) |  | (5,047 )
NET LIABILITIES |  |  | (1,348 ) |  | (5,047 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (1,448 ) |  | (5,147 )
SHAREHOLDERS' FUNDS |  |  | (1,348) |  | (5,047)

Page 1
Page 2
CMD Training Services Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 Stephen Dyson Director
15 April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
CMD Training Services Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
CMD Training Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08005172 . The registered office is 127 Main Street, Willoughby on the Wolds, Leicestershire, LE12 6SY.
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 rendering of services. Turnover is reduced for estimated rebates and other similar allowances.
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. 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 | 20% reducing balance
Computer Equipment | 33% 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 3
Page 4
CMD Training Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 16,074 | 3,623 | 19,697
Disposals | (16,074 ) | (3,623 ) | (19,697 )
As at 31 March 2026 | - | - | -
Depreciation
As at 1 April 2025 | 13,888 | 3,437 | 17,325
Provided during the period | 364 | 186 | 550
Disposals | (14,252 ) | (3,623 ) | (17,875 )
As at 31 March 2026 | - | - | -
Net Book Value
As at 31 March 2026 | - | - | -
As at 1 April 2025 | 2,186 | 186 | 2,372

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 180
Other debtors | 1,535 |  | -
| 1,535 |  | 180

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 123
Accruals and deferred income | 598 |  | 516
Directors' loan accounts | 6,393 |  | 10,521
| 6,991 |  | 11,160

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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