Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 06606744 Dr Kuljit Kaur Johal Dr Sharnjit Kaur Dosanjh Sabarwise Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06606744 2024-10-31 06606744 2025-10-31 06606744 2024-11-01 2025-10-31 06606744 frs-core:CurrentFinancialInstruments 2025-10-31 06606744 frs-core:Non-currentFinancialInstruments 2025-10-31 06606744 frs-core:BetweenOneFiveYears 2025-10-31 06606744 frs-core:ComputerEquipment 2025-10-31 06606744 frs-core:ComputerEquipment 2024-11-01 2025-10-31 06606744 frs-core:ComputerEquipment 2024-10-31 06606744 frs-core:FurnitureFittings 2025-10-31 06606744 frs-core:FurnitureFittings 2024-11-01 2025-10-31 06606744 frs-core:FurnitureFittings 2024-10-31 06606744 frs-core:NetGoodwill 2025-10-31 06606744 frs-core:NetGoodwill 2024-11-01 2025-10-31 06606744 frs-core:NetGoodwill 2024-10-31 06606744 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 06606744 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 06606744 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 06606744 frs-core:MotorVehicles 2024-11-01 2025-10-31 06606744 frs-core:PlantMachinery 2024-11-01 2025-10-31 06606744 frs-core:ShareCapital 2025-10-31 06606744 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 06606744 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 06606744 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 06606744 frs-bus:SmallEntities 2024-11-01 2025-10-31 06606744 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 06606744 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 06606744 1 2024-11-01 2025-10-31 06606744 frs-bus:Director1 2024-11-01 2025-10-31 06606744 frs-bus:Director2 2024-11-01 2025-10-31 06606744 frs-countries:EnglandWales 2024-11-01 2025-10-31 06606744 2023-10-31 06606744 2024-10-31 06606744 2023-11-01 2024-10-31 06606744 frs-core:CurrentFinancialInstruments 2024-10-31 06606744 frs-core:Non-currentFinancialInstruments 2024-10-31 06606744 frs-core:BetweenOneFiveYears 2024-10-31 06606744 frs-core:ShareCapital 2024-10-31 06606744 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 06606744
Cedars Trading Limited
Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 06606744
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 69,023 88,973
Tangible Assets 5 602,689 621,292
671,712 710,265
CURRENT ASSETS
Stocks 6 5,065 3,950
Debtors 7 49,905 59,244
Cash at bank and in hand 181,095 145,893
236,065 209,087
Creditors: Amounts Falling Due Within One Year 8 (316,490 ) (388,503 )
NET CURRENT ASSETS (LIABILITIES) (80,425 ) (179,416 )
TOTAL ASSETS LESS CURRENT LIABILITIES 591,287 530,849
Creditors: Amounts Falling Due After More Than One Year 9 (126,587 ) (176,534 )
NET ASSETS 464,700 354,315
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 464,600 354,215
SHAREHOLDERS' FUNDS 464,700 354,315
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For the year ending 31 October 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 Profit and Loss Account.
The financial statements were approved by the board of directors on 26 May 2026 and were signed on its behalf by:

Dr Sharnjit Kaur Dosanjh
Director
26 May 2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Cedars Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06606744 . The registered office is Acton Vale Dental, 179-181 The Vale, London, Greater London, W3 7RW.
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 is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
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:
Leasehold Non depreciable
Plant & Machinery 15% reducing balance
Motor Vehicles 20% reducing balance
Fixtures and fittings 15% reducing balance
Computer Equipment 33.33% straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. 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.
2.9. 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.
2.10. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. 
2.11. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. 
2.12. Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 14)
14 14
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4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 399,000
As at 31 October 2025 399,000
Amortisation
As at 1 November 2024 310,027
Provided during the period 19,950
As at 31 October 2025 329,977
Net Book Value
As at 31 October 2025 69,023
As at 1 November 2024 88,973
5. Tangible Assets
Land & Property
Leasehold Fixtures and fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 374,331 442,055 23,530 839,916
Additions - 24,788 520 25,308
As at 31 October 2025 374,331 466,843 24,050 865,224
Depreciation
As at 1 November 2024 - 197,813 20,811 218,624
Provided during the period - 42,832 1,079 43,911
As at 31 October 2025 - 240,645 21,890 262,535
Net Book Value
As at 31 October 2025 374,331 226,198 2,160 602,689
As at 1 November 2024 374,331 244,242 2,719 621,292
6. Stocks
2025 2024
£ £
Stock 5,065 3,950
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7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 38,081 32,326
Other debtors 11,824 26,918
49,905 59,244
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 258,348 349,411
Taxation and social security 58,142 39,092
316,490 388,503
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 120,573 160,318
Bank loans 6,014 16,216
126,587 176,534
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 120,573 160,318
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. Related Party Transactions
Dr Sharnjit Kaur DosanjhDirector of the companyAt the end of the period amount owed by the company to Dr. Sharnjit Kaur Dosanjh is £ 64,984.75.

Dr Sharnjit Kaur Dosanjh

Director of the company

At the end of the period amount owed by the company to Dr. Sharnjit Kaur Dosanjh is £ 64,984.75.

Dr Kuljit Kaur JohalDirector of the companyAt the end of the period amount owed by the company to Dr. Kuljit Johal is £ 119,946.46.

Dr Kuljit Kaur Johal

Director of the company

At the end of the period amount owed by the company to Dr. Kuljit Johal is £ 119,946.46.

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13. Ultimate Controlling Party
The company's ultimate parent company is Sabarwise Limited.
At the balance sheet date the amount due from Sabarwise Limited was  £30,500. The loan is interest free and repayable on demand. 
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