Acorah Software Products - Accounts Production 19.2.350 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10813289 Mr J Elliott Mr T Loffel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10813289 2024-12-31 10813289 2025-12-31 10813289 2025-01-01 2025-12-31 10813289 frs-core:CurrentFinancialInstruments 2025-12-31 10813289 frs-core:ShareCapital 2025-12-31 10813289 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10813289 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10813289 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10813289 frs-bus:SmallEntities 2025-01-01 2025-12-31 10813289 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10813289 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10813289 frs-bus:Director1 2025-01-01 2025-12-31 10813289 frs-bus:Director2 2025-01-01 2025-12-31 10813289 frs-countries:EnglandWales 2025-01-01 2025-12-31 10813289 2023-12-31 10813289 2024-12-31 10813289 2024-01-01 2024-12-31 10813289 frs-core:CurrentFinancialInstruments 2024-12-31 10813289 frs-core:ShareCapital 2024-12-31 10813289 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10813289
Cubic M3 Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Nuvo Accountancy Limited
Chartered Certified Accountants
Unit 6, Acorn Business Park
Woodseats Close
Sheffield
S8 0TB
Cubic M3 Limited
Contents
Contents

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

Page 1
Cubic M3 Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 10813289

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 15,040 |  | 14,586 |
Cash at bank and in hand |  | 42,844 |  | 186,525 |
|  | 57,884 |  | 201,111 |
Creditors: Amounts Falling Due Within One Year | 5 | (117,851 ) |  | (274,041 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (59,967 ) |  | (72,930 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (59,967 ) |  | (72,930 )
NET LIABILITIES |  |  | (59,967 ) |  | (72,930 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | (59,968 ) |  | (72,931 )
SHAREHOLDERS' FUNDS |  |  | (59,967) |  | (72,930)

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 T Loffel Director
1 May 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Cubic M3 Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Cubic M3 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10813289 . The registered office is Unit 6 Acorn Business Park, Woodseats Close, Sheffield, S8 0TB.
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. Going Concern Disclosure
The company's working capital is funded by way of a loan from its parent company and the directors have a reasonable expectation that this support will continue for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.
2.3. 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.
2.4. 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 (2024: 2)
2 2
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,870 |  | 6,330
Other debtors | 8,170 |  | 8,256
| 15,040 |  | 14,586

Page 2
Page 3
Cubic M3 Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 20,403 |  | 20,402
Amounts owed to group undertakings | 96,268 |  | 252,459
Other creditors | 1,180 |  | 1,180
| 117,851 |  | 274,041

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 3