Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 11162892 Mr Brendan Speedie Mrs Deborah Speedie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11162892 2024-12-31 11162892 2025-12-31 11162892 2025-01-01 2025-12-31 11162892 frs-core:Non-currentFinancialInstruments 2025-12-31 11162892 frs-core:ComputerEquipment 2025-12-31 11162892 frs-core:ComputerEquipment 2025-01-01 2025-12-31 11162892 frs-core:ComputerEquipment 2024-12-31 11162892 frs-core:FurnitureFittings 2025-12-31 11162892 frs-core:FurnitureFittings 2025-01-01 2025-12-31 11162892 frs-core:FurnitureFittings 2024-12-31 11162892 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 11162892 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 11162892 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 11162892 frs-core:PlantMachinery 2025-12-31 11162892 frs-core:PlantMachinery 2025-01-01 2025-12-31 11162892 frs-core:PlantMachinery 2024-12-31 11162892 frs-core:ShareCapital 2025-12-31 11162892 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11162892 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11162892 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11162892 frs-bus:SmallEntities 2025-01-01 2025-12-31 11162892 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 11162892 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11162892 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 11162892 frs-bus:OrdinaryShareClass1 2025-12-31 11162892 frs-bus:Director1 2025-01-01 2025-12-31 11162892 frs-bus:Director2 2025-01-01 2025-12-31 11162892 frs-countries:EnglandWales 2025-01-01 2025-12-31 11162892 2023-12-31 11162892 2024-12-31 11162892 2024-01-01 2024-12-31 11162892 frs-core:Non-currentFinancialInstruments 2024-12-31 11162892 frs-core:ShareCapital 2024-12-31 11162892 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11162892 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: 11162892
The Cliff Hall Ltd
Financial Statements
For The Year Ended 31 December 2025
Apple Accountancy Limited
Chartered Certified Accountants
5 Holyrood Street
Newport
Isle of Wight
PO30 5AU
The Cliff Hall Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
The Cliff Hall Ltd
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of The Cliff Hall Ltd For The Year Ended 31 December 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of The Cliff Hall Ltd 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 The Cliff Hall Ltd , as a body, in accordance with the terms of our engagement letter dated 04 June 2019. Our work has been undertaken solely to prepare for your approval the accounts of The Cliff Hall Ltd and state those matters that we have agreed to state to the directors of The Cliff Hall Ltd , 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 The Cliff Hall Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that The Cliff Hall Ltd 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 The Cliff Hall Ltd . You consider that The Cliff Hall Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of The Cliff Hall Ltd . 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.

2 March 2026

Apple Accountancy Limited
Chartered Certified Accountants
5 Holyrood Street
Newport
Isle of Wight
PO30 5AU
Page 1
Page 2
The Cliff Hall Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 11162892

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 766,116 |  | 766,018
|  |  | 766,116 |  | 766,018
CURRENT ASSETS
Stocks |  | 493 |  | 556 |
Cash at bank and in hand |  | 371 |  | 2,531 |
|  | 864 |  | 3,087 |
Creditors: Amounts Falling Due Within One Year |  | (292,462 ) |  | (299,589 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (291,598 ) |  | (296,502 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 474,518 |  | 469,516
Creditors: Amounts Falling Due After More Than One Year |  |  | (416,227 ) |  | (403,312 )
NET ASSETS |  |  | 58,291 |  | 66,204
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1 |  | 1
Profit and Loss Account |  |  | 58,290 |  | 66,203
SHAREHOLDERS' FUNDS |  |  | 58,291 |  | 66,204

Page 2
Page 3
The Cliff Hall Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 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 Brendan Speedie Director | Mrs Deborah Speedie Director
1 April 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
The Cliff Hall Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
The Cliff Hall Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11162892 . The registered office is 5 Holyrood Street, Newport, Isle of Wight, PO30 5AU.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. 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 | 10% Straight line on capital repairs
Plant & Machinery | 25% on the reducing balance basis
Fixtures & Fittings | 25% on the reducing balance basis
Computer Equipment | 33.3% straight line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 5 6 (2024: 8)
6 8
Page 4
Page 5
The Cliff Hall Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 775,336 | 20,580 | 19,297 | 2,678 | 817,891
Additions | - | 4,185 | 2,506 | 3,491 | 10,182
As at 31 December 2025 | 775,336 | 24,765 | 21,803 | 6,169 | 828,073
Depreciation
As at 1 January 2025 | 16,416 | 16,917 | 15,862 | 2,678 | 51,873
Provided during the period | 5,472 | 1,962 | 1,486 | 1,164 | 10,084
As at 31 December 2025 | 21,888 | 18,879 | 17,348 | 3,842 | 61,957
Net Book Value
As at 31 December 2025 | 753,448 | 5,886 | 4,455 | 2,327 | 766,116
As at 1 January 2025 | 758,920 | 3,663 | 3,435 | - | 766,018

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1.000 each | 1 |  | 1

Page 5