Acorah Software Products - Accounts Production 19.2.450 false true false 25 February 2025 31 December 2025 31 December 2025 16276154 Mr Craig Nicholson Mrs Nicola Nicholson Mr Craig Nicholson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16276154 2025-02-24 16276154 2025-12-31 16276154 2025-02-25 2025-12-31 16276154 frs-core:CurrentFinancialInstruments 2025-12-31 16276154 frs-core:ShareCapital 2025-12-31 16276154 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 16276154 frs-bus:PrivateLimitedCompanyLtd 2025-02-25 2025-12-31 16276154 frs-bus:FilletedAccounts 2025-02-25 2025-12-31 16276154 frs-bus:SmallEntities 2025-02-25 2025-12-31 16276154 frs-bus:AuditExempt-NoAccountantsReport 2025-02-25 2025-12-31 16276154 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-25 2025-12-31 16276154 1 2025-02-25 2025-12-31 16276154 frs-core:CostValuation 2025-02-24 16276154 frs-core:AdditionsToInvestments 2025-12-31 16276154 frs-core:CostValuation 2025-12-31 16276154 frs-core:ProvisionsForImpairmentInvestments 2025-02-24 16276154 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 16276154 frs-bus:Director1 2025-02-25 2025-12-31 16276154 frs-bus:Director2 2025-02-25 2025-12-31 16276154 frs-countries:EnglandWales 2025-02-25 2025-12-31
Registered number: 16276154
CBN Group Limited
Financial Statements
For the Period 25 February 2025 to 31 December 2025
Simply Accounts
1 Queen's Park Road
Handbridge
Chester
Cheshire
CH4 7AD
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 16276154
31 December 2025
Notes £ £
FIXED ASSETS
Investments 4 100
100
CURRENT ASSETS
Cash at bank and in hand 442,761
442,761
Creditors: Amounts Falling Due Within One Year 5 (434,448 )
NET CURRENT ASSETS (LIABILITIES) 8,313
TOTAL ASSETS LESS CURRENT LIABILITIES 8,413
NET ASSETS 8,413
CAPITAL AND RESERVES
Called up share capital 6 2
Profit and Loss Account 8,411
SHAREHOLDERS' FUNDS 8,413
For the period 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 Profit and Loss Account.
On behalf of the board
Mr Craig Nicholson
Director
12/06/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
CBN Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16276154 . The registered office is 1 Queen's Park Road, Handbridge, Chester, Cheshire, CH4 7AD.
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. 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 period, 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 period was: 2
2
4. Investments
Subsidiaries
£
Cost
As at 25 February 2025 -
Additions 100
As at 31 December 2025 100
Provision
As at 25 February 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 100
As at 25 February 2025 -
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
31 December 2025
£
Corporation tax 323
Directors' loan accounts 434,125
434,448
6. Share Capital
31 December 2025
£
Allotted, Called up and fully paid 2
7. Ultimate Controlling Party
The company's ultimate controlling party is Mr Craig Nicholson by virtue of his ownership of 100% of the issued share capital in the company.
Page 3