Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13035877 Mr Jake Lecanu Mr Daniel Meakin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13035877 2024-12-31 13035877 2025-12-31 13035877 2025-01-01 2025-12-31 13035877 frs-core:CurrentFinancialInstruments 2025-12-31 13035877 frs-core:Non-currentFinancialInstruments 2025-12-31 13035877 frs-core:FurnitureFittings 2025-12-31 13035877 frs-core:FurnitureFittings 2025-01-01 2025-12-31 13035877 frs-core:FurnitureFittings 2024-12-31 13035877 frs-core:MotorVehicles 2025-12-31 13035877 frs-core:MotorVehicles 2025-01-01 2025-12-31 13035877 frs-core:MotorVehicles 2024-12-31 13035877 frs-core:PlantMachinery 2025-12-31 13035877 frs-core:PlantMachinery 2025-01-01 2025-12-31 13035877 frs-core:PlantMachinery 2024-12-31 13035877 frs-core:ShareCapital 2025-12-31 13035877 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13035877 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13035877 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13035877 frs-bus:SmallEntities 2025-01-01 2025-12-31 13035877 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13035877 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13035877 frs-core:UnlistedNon-exchangeTraded 2025-12-31 13035877 frs-core:UnlistedNon-exchangeTraded 2024-12-31 13035877 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 13035877 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 13035877 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 13035877 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 13035877 frs-bus:Director1 2025-01-01 2025-12-31 13035877 frs-bus:Director2 2025-01-01 2025-12-31 13035877 frs-countries:EnglandWales 2025-01-01 2025-12-31 13035877 2023-12-31 13035877 2024-12-31 13035877 2024-01-01 2024-12-31 13035877 frs-core:CurrentFinancialInstruments 2024-12-31 13035877 frs-core:Non-currentFinancialInstruments 2024-12-31 13035877 frs-core:BetweenOneFiveYears 2024-12-31 13035877 frs-core:WithinOneYear 2024-12-31 13035877 frs-core:ShareCapital 2024-12-31 13035877 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 13035877
CE International Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Leigh Park Accountancy Ltd
141 Leigh Park Road
Bradford on Avon
Wiltshire
BA15 1TQ
CE International Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
CE International Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 13035877

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 20,144 |  | 196,687
Investments | 5 |  | 300 |  | 300
|  |  | 20,444 |  | 196,987
CURRENT ASSETS
Debtors | 6 | 199,169 |  | 182,599 |
Cash at bank and in hand |  | - |  | 2,858 |
|  | 199,169 |  | 185,457 |
Creditors: Amounts Falling Due Within One Year | 7 | (11,952 ) |  | (60,183 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 187,217 |  | 125,274
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 207,661 |  | 322,261
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (69,594 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (37,726 ) |  | (37,726 )
NET ASSETS |  |  | 169,935 |  | 214,941
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 169,835 |  | 214,841
SHAREHOLDERS' FUNDS |  |  | 169,935 |  | 214,941

Page 1
Page 2
CE International Ltd
Balance Sheet (continued)
As At 31 December 2025
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 Profit and Loss Account.
On behalf of the board

Mr Daniel Meakin Director
01/07/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
CE International Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
CE International Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13035877 . The registered office is The Cotton Works Unit 1 & 2, Vallis Road, Frome, BA11 3EN.
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 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:

Plant & Machinery | 15% Straight Line
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 15% Straight Line

2.4. 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.
2.5. Financial Instruments
Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the
arrangement constitutes a financing transaction, where the transaction is measured at the present value of the
future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost
using the effective interest method, less any impairment.
Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related
parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction,
where the debt instrument is measured at the present value of the future payments discounted at a market rate
of interest. Such instruments are subsequently carried at amortised cost using the effective interest method,
less any impairment.
Cash at bank and in hand
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and
other short-term highly liquid investments that mature in no more than three months from the date of
acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Interest income
Interest income is recognised in profit or loss using the effective interest method.
Page 3
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CE International Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. 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.
2.7. 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.
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 307,023 | 69,252 | 52,856 | 429,131
Disposals | (302,747 ) | (69,252 ) | (13,355 ) | (385,354 )
As at 31 December 2025 | 4,276 | - | 39,501 | 43,777
Depreciation
As at 1 January 2025 | 176,965 | 30,298 | 25,181 | 232,444
Provided during the period | (10,936 ) | - | - | (10,936 )
Disposals | (163,868 ) | (30,298 ) | (3,709 ) | (197,875 )
As at 31 December 2025 | 2,161 | - | 21,472 | 23,633
Net Book Value
As at 31 December 2025 | 2,115 | - | 18,029 | 20,144
As at 1 January 2025 | 130,058 | 38,954 | 27,675 | 196,687

Page 4
Page 5
CE International Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 300
As at 31 December 2025 | 300
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 300
As at 1 January 2025 | 300

Investments in subsidiaries are carried at cost less impairments.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 30,125 |  | 8,818
Other debtors | 169,044 |  | 173,781
| 199,169 |  | 182,599

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 48,117
Trade creditors | 393 |  | 1,826
Bank loans and overdrafts | 26 |  | -
Tax and social security | 7,187 |  | 8,341
Other creditors | 4,346 |  | 1,899
| 11,952 |  | 60,183

Hire purchase liabilities are secured on the assets purchased.
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 69,594

Hire purchase liabilities are secured on the assets purchased.
Page 5
Page 6
CE International Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following. The company has a corresponding sublease to a related entity on the same lease terms.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | - |  | 54,500
Later than one year and not later than five years | - |  | 45,417
| - |  | 99,917

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