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COMPANY REGISTRATION NUMBER: 09676323

CF Software Ltd

Filleted Unaudited Financial Statements

31 December 2025

CF Software Ltd

Financial Statements

Year ended 31 December 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

CF Software Ltd

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 6,046 | 8,733

Current assets

Debtors | 6 | 39,796 |  | 55,709
Cash at bank and in hand | 142,962 |  | 139,892
| --------- |  | ---------
| 182,758 |  | 195,601

Creditors: amounts falling due within one year | 7 | 172,225 |  | 190,571
| --------- |  | ---------
Net current assets |  | 10,533 | 5,030
|  | -------- | --------
Total assets less current liabilities |  | 16,579 | 13,763

Provisions

Taxation including deferred tax |  | 1,632 | 2,303
|  | -------- | --------
Net assets |  | 14,947 | 11,460
|  | -------- | --------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 14,847 | 11,360
|  | -------- | --------
Shareholders funds |  | 14,947 | 11,460
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

CF Software Ltd

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 28 May 2026 , and are signed on behalf of the board by:

Mr C P Lloyd
Director

Company registration number: 09676323

CF Software Ltd

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Equipment - 3 years straight line Fixtures & fittings - 10 years straight line
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| Fixtures and fittings | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 January 2025 | 4,388 | 20,726 | 25,114
Additions | – | 1,206 | 1,206
| ------- | -------- | --------
At 31 December 2025 | 4,388 | 21,932 | 26,320
| ------- | -------- | --------
Depreciation |  |  |
At 1 January 2025 | 439 | 15,942 | 16,381
Charge for the year | 439 | 3,454 | 3,893
| ------- | -------- | --------
At 31 December 2025 | 878 | 19,396 | 20,274
| ------- | -------- | --------
Carrying amount |  |  |
At 31 December 2025 | 3,510 | 2,536 | 6,046
| ------- | -------- | --------
At 31 December 2024 | 3,949 | 4,784 | 8,733
| ------- | -------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 29,840 | 46,865
Other debtors | 9,956 | 8,844
| -------- | --------
| 39,796 | 55,709
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 129,890 | 139,432
Corporation tax | 38,318 | 42,528
Other creditors | 4,017 | 8,611
| --------- | ---------
| 172,225 | 190,571
| --------- | ---------

8. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 7,630 | 388
Later than 1 year and not later than 5 years | 1,730 | 194
| ------- | ----
| 9,360 | 582
| ------- | ----

9. Directors' advances, credits and guarantees
During the year, a director was advanced £15,900 (2024: £89,668) and made repayments of £14,859 (2024: £89,007). Interest has not been charged.
10. Related party transactions
At the year end, the company was owed £1,701 by a director (2024: £660). At the year end, the company owed £1,087 to a director (2024: £5,712).