Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 02625957 R S Lees M S Lees J Manifold iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02625957 2024-12-31 02625957 2025-12-31 02625957 2025-01-01 2025-12-31 02625957 frs-core:CurrentFinancialInstruments 2025-12-31 02625957 frs-core:ComputerEquipment 2025-01-01 2025-12-31 02625957 frs-core:FurnitureFittings 2025-01-01 2025-12-31 02625957 frs-core:NetGoodwill 2025-12-31 02625957 frs-core:NetGoodwill 2025-01-01 2025-12-31 02625957 frs-core:NetGoodwill 2024-12-31 02625957 frs-core:InvestmentPropertyIncludedWithinPPE 2025-12-31 02625957 frs-core:InvestmentPropertyIncludedWithinPPE 2025-01-01 2025-12-31 02625957 frs-core:InvestmentPropertyIncludedWithinPPE 2024-12-31 02625957 frs-core:LandBuildings 2025-12-31 02625957 frs-core:LandBuildings 2025-01-01 2025-12-31 02625957 frs-core:LandBuildings 2024-12-31 02625957 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 02625957 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02625957 frs-core:MotorVehicles 2025-01-01 2025-12-31 02625957 frs-core:PlantMachinery 2025-12-31 02625957 frs-core:PlantMachinery 2025-01-01 2025-12-31 02625957 frs-core:PlantMachinery 2024-12-31 02625957 frs-core:ShareCapital 2025-12-31 02625957 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02625957 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02625957 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02625957 frs-bus:SmallEntities 2025-01-01 2025-12-31 02625957 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02625957 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02625957 frs-bus:OrdinaryShareClass2 2025-01-01 2025-12-31 02625957 frs-bus:OrdinaryShareClass2 2025-12-31 02625957 frs-bus:OrdinaryShareClass3 2025-01-01 2025-12-31 02625957 frs-bus:OrdinaryShareClass3 2025-12-31 02625957 frs-bus:OrdinaryShareClass4 2025-01-01 2025-12-31 02625957 frs-bus:OrdinaryShareClass4 2025-12-31 02625957 frs-bus:Director1 2025-01-01 2025-12-31 02625957 frs-bus:Director2 2025-01-01 2025-12-31 02625957 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 02625957 frs-countries:EnglandWales 2025-01-01 2025-12-31 02625957 2023-12-31 02625957 2024-12-31 02625957 2024-01-01 2024-12-31 02625957 frs-core:CurrentFinancialInstruments 2024-12-31 02625957 frs-core:ShareCapital 2024-12-31 02625957 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02625957 frs-bus:OrdinaryShareClass2 2024-01-01 2024-12-31 02625957 frs-bus:OrdinaryShareClass3 2024-01-01 2024-12-31 02625957 frs-bus:OrdinaryShareClass4 2024-01-01 2024-12-31
Registered number: 02625957
Cheshire Rose Interiors Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors R S Lees
M S Lees
Secretary J Manifold
Company Number 02625957
Registered Office Units 6-9 Hopkins Close
Greenfield Farm Industrial Estate
Congleton
Cheshire
CW1 2TR
Accountants SJ Gibson Accountancy
12 Bracken Close
Rode Heath
Via Stoke on Trent
Cheshire
ST7 3JA
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Statement of Financial Position
Registered number: 02625957
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 154,764 181,676
154,764 181,676
CURRENT ASSETS
Stocks 3,322 1,707
Debtors 6 55,366 30,125
Cash at bank and in hand 106,382 74,551
165,070 106,383
Creditors: Amounts Falling Due Within One Year 7 (137,495 ) (63,413 )
NET CURRENT ASSETS (LIABILITIES) 27,575 42,970
TOTAL ASSETS LESS CURRENT LIABILITIES 182,339 224,646
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,827 ) (8,827 )
NET ASSETS 173,512 215,819
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 173,412 215,719
SHAREHOLDERS' FUNDS 173,512 215,819
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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 Income Statement.
On behalf of the board
R S Lees
Director
16/05/2026
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
Cheshire Rose Interiors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02625957 . The registered office is Units 6-9 Hopkins Close, Greenfield Farm Industrial Estate, Congleton, Cheshire, CW1 2TR.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, acquired in 2000, has been fully amortised.
2.4. 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 2.5% Straight Line
Leasehold 20% Straight Line
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
Depreciation of freehold property is calculated on the direcors' estimate of the value of the buildings, i.e. excluding the
land value.
2.5. 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 income statement.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. 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 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
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. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 35,000
As at 31 December 2025 35,000
Amortisation
As at 1 January 2025 35,000
As at 31 December 2025 35,000
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
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5. Tangible Assets
Land & Buildings Showroom Display Plant & Machinery etc. Total
£ £ £ £
Cost
As at 1 January 2025 117,826 85,674 201,963 405,463
Additions - 2,720 - 2,720
As at 31 December 2025 117,826 88,394 201,963 408,183
Depreciation
As at 1 January 2025 22,547 71,468 129,772 223,787
Provided during the period 2,382 8,055 19,195 29,632
As at 31 December 2025 24,929 79,523 148,967 253,419
Net Book Value
As at 31 December 2025 92,897 8,871 52,996 154,764
As at 1 January 2025 95,279 14,206 72,191 181,676
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 45,339 21,624
Other debtors 10,027 8,501
55,366 30,125
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 25,092 15,406
Other creditors 72,789 21,889
Taxation and social security 39,614 26,118
137,495 63,413
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
34 Ordinary A shares of £ 1.00 each 34 34
33 Ordinary B shares of £ 1.00 each 33 33
33 Ordinary C shares of £ 1.00 each 33 33
100 100
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