Acorah Software Products - Accounts Production 19.2.350 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 10284968 Mr Stephen Barrett Ms Magdalena Barrett Mr Stephen Barrett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10284968 2025-02-28 10284968 2026-02-28 10284968 2025-03-01 2026-02-28 10284968 frs-core:CurrentFinancialInstruments 2026-02-28 10284968 frs-core:Non-currentFinancialInstruments 2026-02-28 10284968 frs-core:ComputerEquipment 2026-02-28 10284968 frs-core:ComputerEquipment 2025-03-01 2026-02-28 10284968 frs-core:ComputerEquipment 2025-02-28 10284968 frs-core:RevaluationReserve 2025-03-01 2026-02-28 10284968 frs-core:RevaluationReserve 2025-02-28 10284968 frs-core:RevaluationReserve 2026-02-28 10284968 frs-core:SharePremium 2025-02-28 10284968 frs-core:SharePremium 2026-02-28 10284968 frs-core:ShareCapital 2026-02-28 10284968 frs-core:RetainedEarningsAccumulatedLosses 2025-03-01 2026-02-28 10284968 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-02-28 10284968 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 10284968 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 10284968 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 10284968 frs-bus:SmallEntities 2025-03-01 2026-02-28 10284968 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 10284968 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 10284968 frs-core:CostValuation 2025-02-28 10284968 frs-core:DisposalsRepaymentsInvestments 2026-02-28 10284968 frs-core:RevaluationsIncreaseDecreaseInInvestments 2026-02-28 10284968 frs-core:CostValuation 2026-02-28 10284968 frs-core:ListedExchangeTraded 2026-02-28 10284968 frs-core:ListedExchangeTraded 2025-02-28 10284968 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-02-28 10284968 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2026-02-28 10284968 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2026-02-28 10284968 frs-core:CostValuation frs-core:ListedExchangeTraded 2026-02-28 10284968 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-02-28 10284968 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2026-02-28 10284968 frs-core:UnlistedNon-exchangeTraded 2026-02-28 10284968 frs-core:UnlistedNon-exchangeTraded 2025-02-28 10284968 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-02-28 10284968 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2026-02-28 10284968 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2026-02-28 10284968 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-02-28 10284968 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-02-28 10284968 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-02-28 10284968 frs-bus:Director1 2025-03-01 2026-02-28 10284968 frs-bus:Director2 2025-03-01 2026-02-28 10284968 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 10284968 frs-countries:EnglandWales 2025-03-01 2026-02-28 10284968 2024-02-29 10284968 2025-02-28 10284968 2024-03-01 2025-02-28 10284968 frs-core:CurrentFinancialInstruments 2025-02-28 10284968 frs-core:Non-currentFinancialInstruments 2025-02-28 10284968 frs-core:RevaluationReserve 2025-02-28 10284968 frs-core:SharePremium 2025-02-28 10284968 frs-core:ShareCapital 2025-02-28 10284968 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 10284968
CSB Partnership Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
CSB Partnership Limited
Contents
Contents

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

Page 1
CSB Partnership Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 10284968

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,111 |  | 1,266
Investment Properties | 5 |  | 5,278,697 |  | 5,278,697
Investments | 6 |  | 544,982 |  | 369,372
|  |  | 5,825,790 |  | 5,649,335
CURRENT ASSETS
Debtors | 7 | 623,170 |  | 322,835 |
Cash at bank and in hand |  | 104,377 |  | 94,146 |
|  | 727,547 |  | 416,981 |
Creditors: Amounts Falling Due Within One Year | 8 | (248,393 ) |  | (84,578 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 479,154 |  | 332,403
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,304,944 |  | 5,981,738
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (3,641,495 ) |  | (3,650,193 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,844 ) |  | (10,374 )
NET ASSETS |  |  | 2,661,605 |  | 2,321,171
CAPITAL AND RESERVES
Called up share capital | 10 |  | 200 |  | 200
Share premium account |  |  | 2,097,025 |  | 2,097,025
Revaluation reserve | 11 |  | 436,291 |  | 223,796
Profit and Loss Account |  |  | 128,089 |  | 150
SHAREHOLDERS' FUNDS |  |  | 2,661,605 |  | 2,321,171

Page 1
Page 2
CSB Partnership Limited
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 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 Barrett Director
13/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
CSB Partnership Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
CSB Partnership Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10284968 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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:

Computer Equipment | 15% WDV

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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 years 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
Page 3
Page 4
CSB Partnership Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 March 2025 | 2,163
Additions | 1,218
As at 28 February 2026 | 3,381
Depreciation
As at 1 March 2025 | 897
Provided during the period | 373
As at 28 February 2026 | 1,270
Net Book Value
As at 28 February 2026 | 2,111
As at 1 March 2025 | 1,266

5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 March 2025 and 28 February 2026 | 5,278,697

6. Investments

| Listed | Unlisted | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 March 2025 | 327,222 | 42,150 | 369,372
Disposals | - | (36,885 ) | (36,885 )
Revaluations | 212,495 | - | 212,495
As at 28 February 2026 | 539,717 | 5,265 | 544,982
Provision
As at 1 March 2025 | - | - | -
As at 28 February 2026 | - | - | -

...CONTINUED
Page 4
Page 5
CSB Partnership Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026

Net Book Value
As at 28 February 2026 | 539,717 | 5,265 | 544,982
As at 1 March 2025 | 327,222 | 42,150 | 369,372

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 360 |  | -
Directors' loan accounts | 465,652 |  | 322,835
| 466,012 |  | 322,835
Due after more than one year
Corporation tax recoverable assets | 157,158 |  | -
| 623,170 |  | 322,835

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,400 |  | 3,300
Bank loans and overdrafts | 6,400 |  | 6,400
Corporation tax | 180,808 |  | 21,099
Other taxes and social security | 202 |  | -
Other creditors | 57,583 |  | 52,425
Accruals and deferred income | - |  | 1,354
| 248,393 |  | 84,578

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 3,641,495 |  | 3,650,193

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

Page 5
Page 6
CSB Partnership Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
11. Reserves

| Share Premium | Revaluation reserve | Profit and Loss Account
--- | --- | --- | ---
| £ | £ | £
As at 1 March 2025 | 2,097,025 | 223,796 | 150
Profit for the year and total comprehensive income | - | - | 413,433
Dividends paid | - | - | (73,000)
Transfer from revaluation reserve | - | - | (212,494)
Transfer to/from Profit & Loss Account | - | 212,495 | -
As at 28 February 2026 | 2,097,025 | 436,291 | 128,089

12. Related Party Transactions
Included in the Other Debtors is an amount owed from the company directors Mr S Barrett & Mrs M Barrett totalling £322,835 (2024 - £280,286), no interest is to be charged.
Page 6