Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 09198177 Mr Robert Harley Mr Allan Monk iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09198177 2024-09-30 09198177 2025-09-30 09198177 2024-10-01 2025-09-30 09198177 frs-core:Non-currentFinancialInstruments 2025-09-30 09198177 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 09198177 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 09198177 frs-core:MotorVehicles 2024-10-01 2025-09-30 09198177 frs-core:PlantMachinery 2024-10-01 2025-09-30 09198177 frs-core:RevaluationReserve 2024-09-30 09198177 frs-core:RevaluationReserve 2025-09-30 09198177 frs-core:ShareCapital 2025-09-30 09198177 frs-core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 09198177 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-09-30 09198177 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 09198177 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09198177 frs-bus:AbridgedAccounts 2024-10-01 2025-09-30 09198177 frs-bus:SmallEntities 2024-10-01 2025-09-30 09198177 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09198177 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09198177 frs-core:CostValuation 2024-09-30 09198177 frs-core:CostValuation 2025-09-30 09198177 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 09198177 frs-core:ProvisionsForImpairmentInvestments 2025-09-30 09198177 frs-bus:Director1 2024-10-01 2025-09-30 09198177 frs-bus:Director2 2024-10-01 2025-09-30 09198177 frs-countries:EnglandWales 2024-10-01 2025-09-30 09198177 2023-09-30 09198177 2024-09-30 09198177 2023-10-01 2024-09-30 09198177 frs-core:Non-currentFinancialInstruments 2024-09-30 09198177 frs-core:RevaluationReserve 2024-09-30 09198177 frs-core:ShareCapital 2024-09-30 09198177 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 09198177
Cross Development Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Abridged Statement of Financial Position 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Statement of Financial Position
Registered number: 09198177
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,595,374 1,579,225
1,595,374 1,579,225
CURRENT ASSETS
Cash at bank and in hand 4,142 37,402
4,142 37,402
Creditors: Amounts Falling Due Within One Year (15,076 ) (14,280 )
NET CURRENT ASSETS (LIABILITIES) (10,934 ) 23,122
TOTAL ASSETS LESS CURRENT LIABILITIES 1,584,440 1,602,347
Creditors: Amounts Falling Due After More Than One Year (640,342 ) (601,234 )
NET ASSETS 944,098 1,001,113
CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
Revaluation reserve 7 864,000 864,000
Income Statement 79,098 136,113
SHAREHOLDERS' FUNDS 944,098 1,001,113
Page 1
Page 2
For the year ending 30 September 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 Income Statement.
All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Robert Harley
Director
08/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Cross Development Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09198177 . The registered office is Highland House, 165 The Broadway, Wimbledon, London, SW19 1NE.
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 0%
Leasehold 25% Reducing Balance
Plant & Machinery 25% Reducing Balance
Motor Vehicles 5 year straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Total
£
Cost
As at 1 October 2024 1,586,147
Additions 24,660
As at 30 September 2025 1,610,807
Depreciation
As at 1 October 2024 6,922
Provided during the period 8,511
As at 30 September 2025 15,433
Net Book Value
As at 30 September 2025 1,595,374
As at 1 October 2024 1,579,225
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Page 4
5. Investments
Total
£
Cost or Valuation
As at 1 October 2024 13,935
As at 30 September 2025 13,935
Provision
As at 1 October 2024 13,935
As at 30 September 2025 13,935
Net Book Value
As at 30 September 2025 -
As at 1 October 2024 -
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
7. Reserves
Revaluation reserve Income Statement
£ £
As at 1 October 2024 864,000 136,113
Loss for the year and total comprehensive income - (17,015 )
Dividends paid - (40,000)
As at 30 September 2025 864,000 79,098
Page 4