Acorah Software Products - Accounts Production 19.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 01526746 Mr Christopher Cronin Ms Sonia Cronin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01526746 2024-07-31 01526746 2025-07-31 01526746 2024-08-01 2025-07-31 01526746 frs-core:CurrentFinancialInstruments 2025-07-31 01526746 frs-core:Non-currentFinancialInstruments 2025-07-31 01526746 frs-core:BetweenOneFiveYears 2025-07-31 01526746 frs-core:FurnitureFittings 2025-07-31 01526746 frs-core:FurnitureFittings 2024-08-01 2025-07-31 01526746 frs-core:FurnitureFittings 2024-07-31 01526746 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 01526746 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 01526746 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 01526746 frs-core:MotorVehicles 2025-07-31 01526746 frs-core:MotorVehicles 2024-08-01 2025-07-31 01526746 frs-core:MotorVehicles 2024-07-31 01526746 frs-core:OtherReservesSubtotal 2025-07-31 01526746 frs-core:ShareCapital 2025-07-31 01526746 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 01526746 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 01526746 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 01526746 frs-bus:SmallEntities 2024-08-01 2025-07-31 01526746 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 01526746 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 01526746 frs-bus:Director1 2024-08-01 2025-07-31 01526746 frs-bus:Director2 2024-08-01 2025-07-31 01526746 frs-countries:EnglandWales 2024-08-01 2025-07-31 01526746 2023-07-31 01526746 2024-07-31 01526746 2023-08-01 2024-07-31 01526746 frs-core:CurrentFinancialInstruments 2024-07-31 01526746 frs-core:Non-currentFinancialInstruments 2024-07-31 01526746 frs-core:BetweenOneFiveYears 2024-07-31 01526746 frs-core:WithinOneYear 2024-07-31 01526746 frs-core:OtherReservesSubtotal 2024-07-31 01526746 frs-core:ShareCapital 2024-07-31 01526746 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 01526746
C.F. Cronin (London) Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Hanberry and Co
Chartered Certified Accountants
20 Peterborough Road
Harrow
Middlesex
HA1 2BQ
C.F. Cronin (London) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
C.F. Cronin (London) Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 01526746

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 15,030,655 |  | 15,003,778
|  |  | 15,030,655 |  | 15,003,778
CURRENT ASSETS
Debtors | 5 | 185,937 |  | 185,106 |
Cash at bank and in hand |  | 2,303,788 |  | 2,077,526 |
|  | 2,489,725 |  | 2,262,632 |
Creditors: Amounts Falling Due Within One Year | 6 | (309,388 ) |  | (256,092 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,180,337 |  | 2,006,540
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 17,210,992 |  | 17,010,318
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (31,157 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (3,454,729 ) |  | (3,454,729 )
NET ASSETS |  |  | 13,725,106 |  | 13,555,589
CAPITAL AND RESERVES
Called up share capital | 10 |  | 3 |  | 3
Other reserves |  |  | 11,095,422 |  | 11,095,422
Profit and Loss Account |  |  | 2,629,681 |  | 2,460,164
SHAREHOLDERS' FUNDS |  |  | 13,725,106 |  | 13,555,589

Page 1
Page 2
C.F. Cronin (London) Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 Christopher Cronin Director
23/04/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
C.F. Cronin (London) Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
C.F. Cronin (London) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01526746 . The registered office is 213 Dollis Hill Lane, London, NW2 6EY.
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 rental income received or receivable under the terms of the lease, net of VAT and any discounts. Rental income is recognised on a straight‑line basis over the lease term, unless another systematic basis is more representative of the pattern in which benefits from the leased property are consumed. Amounts due from tenants are recognised when it is probable that the economic benefits will flow to the company and the amount can be measured 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:

Freehold | No depreciation is provided on land
Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 20% reducing balance

2.4. Investment Properties
Investment properties are included at their fair values. Gains are recorded in the profit & loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
...CONTINUED
Page 3
Page 4
C.F. Cronin (London) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.6. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 3 |  | 3
| 3 |  | 3

4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 August 2024 | 15,000,000 | - | 23,447 | 15,023,447
Additions | - | 34,083 | 458 | 34,541
As at 31 July 2025 | 15,000,000 | 34,083 | 23,905 | 15,057,988
Depreciation
As at 1 August 2024 | - | - | 19,669 | 19,669
Provided during the period | - | 6,817 | 847 | 7,664
As at 31 July 2025 | - | 6,817 | 20,516 | 27,333
Net Book Value
As at 31 July 2025 | 15,000,000 | 27,266 | 3,389 | 15,030,655
As at 1 August 2024 | 15,000,000 | - | 3,778 | 15,003,778

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £
At cost | 15,000,000 | 34,083 | 23,905 | 15,057,988
| 15,000,000 | 34,083 | 23,905 | 15,057,988

Page 4
Page 5
C.F. Cronin (London) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 760 |  | -
Amounts owed by other participating interests | 185,177 |  | 185,106
| 185,937 |  | 185,106

Included in Debtors is amount of £185,177 (2024:£185,106) due from Cronco Limited, a company in which Mr Christopher Cronin and Ms Sonia Cronin are also directors.
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,300 |  | -
Corporation tax | 80,241 |  | 104,419
Other taxes and social security | 18,716 |  | 14,135
VAT | 38,397 |  | 38,625
Net wages | 4,021 |  | 5,955
Accruals and deferred income | 78,684 |  | 78,684
Directors' loan accounts | 86,029 |  | 14,274
| 309,388 |  | 256,092

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 31,157 |  | -

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | -
Later than one year and not later than five years | 31,157 |  | -
| 31,157 |  | -
| 31,157 |  | -

9. Deferred Taxation
The provision for deferred tax is on the revaluation of the investment property.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 3,454,729 |  | 3,454,729

Page 5
Page 6
C.F. Cronin (London) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 3

Page 6