Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09122516 Mr Scott Tudge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09122516 2024-08-31 09122516 2025-08-31 09122516 2024-09-01 2025-08-31 09122516 frs-core:CurrentFinancialInstruments 2025-08-31 09122516 frs-core:Non-currentFinancialInstruments 2025-08-31 09122516 frs-core:FurnitureFittings 2025-08-31 09122516 frs-core:FurnitureFittings 2024-09-01 2025-08-31 09122516 frs-core:FurnitureFittings 2024-08-31 09122516 frs-core:ShareCapital 2025-08-31 09122516 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09122516 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09122516 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09122516 frs-bus:SmallEntities 2024-09-01 2025-08-31 09122516 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09122516 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09122516 frs-bus:Director1 2024-09-01 2025-08-31 09122516 frs-bus:Director1 2024-08-31 09122516 frs-bus:Director1 2025-08-31 09122516 frs-countries:EnglandWales 2024-09-01 2025-08-31 09122516 2023-08-31 09122516 2024-08-31 09122516 2023-09-01 2024-08-31 09122516 frs-core:CurrentFinancialInstruments 2024-08-31 09122516 frs-core:Non-currentFinancialInstruments 2024-08-31 09122516 frs-core:ShareCapital 2024-08-31 09122516 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 09122516
CF Evolving Kilburn Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Mr Scott Tudge
Company Number 09122516
Registered Office Merewyn Pityme Farm Road
St. Minver
Wadebridge
Cornwall
PL27 6PQ
Accountants Town & Forest
Chartered Accountants & Statutory Auditors
First Floor, New Barnes Mill
Cottonmill Lane
St Albans
AL1 2HA
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Balance Sheet
Registered number: 09122516
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,982 24,419
17,982 24,419
CURRENT ASSETS
Debtors 5 86,019 80,165
Cash at bank and in hand 20 4,366
86,039 84,531
Creditors: Amounts Falling Due Within One Year 6 (67,616 ) (59,217 )
NET CURRENT ASSETS (LIABILITIES) 18,423 25,314
TOTAL ASSETS LESS CURRENT LIABILITIES 36,405 49,733
Creditors: Amounts Falling Due After More Than One Year 7 (36,297 ) (49,499 )
NET ASSETS 108 234
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 8 134
SHAREHOLDERS' FUNDS 108 234
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For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Scott Tudge
Director
28 May 2026
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
CF Evolving Kilburn Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09122516 . The registered office is Merewyn Pityme Farm Road, St. Minver, Wadebridge, Cornwall, PL27 6PQ.

2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentation currency of the financial statements is the Pound Sterling (£).

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
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 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.
2.3. 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:
Fixtures & Fittings 15% on reducing balance
2.4. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.
Taxation for the year comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing difference that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in the tax assessments in periods different from those in which they are recognised in the 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 probably 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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2.6. Provisions and accruals
Provisions are recognised when there is a present legal or constructive obligation as a result of past events and the amount can be reliably estimated. Provisions are not recognised for future operating losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 5)
6 5
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 September 2024 93,876
Disposals (9,495 )
As at 31 August 2025 84,381
Depreciation
As at 1 September 2024 69,457
Provided during the period 3,173
Disposals (6,231 )
As at 31 August 2025 66,399
Net Book Value
As at 31 August 2025 17,982
As at 1 September 2024 24,419
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 1,211 21,903
Corporation tax recoverable assets 17,786 15,067
Other taxes and social security 2,757 1,803
Director's loan account 58,699 41,392
Amounts owed by associates 5,566 -
86,019 80,165
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 17,680 12,886
Corporation tax 20,943 22,574
VAT 25,434 6,631
Pension fund 93 195
Accruals and deferred income 3,466 3,326
Amounts owed to associates - 13,605
67,616 59,217
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 36,297 49,499
8. Capital Commitments
2025 2024
£ £
At the end of the period 50,065 62,385
HSBC Bank PLC holds fixed and floating charges over CF Evolving Kilburn Ltd. The floating charge covers all of the property or undertaking of the company. The charges also contain a negative pledge.
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mr Scott Tudge 41,392 57,235 (39,928 ) - 58,699
The above loan is unsecured, interest bearing and repayable on demand.
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