Acorah Software Products - Accounts Production 19.3.550 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 04078463 Mr D J Berry Mr G W Higham Mr G W Higham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04078463 2024-10-31 04078463 2025-10-31 04078463 2024-11-01 2025-10-31 04078463 frs-core:CurrentFinancialInstruments 2025-10-31 04078463 frs-core:FurnitureFittings 2025-10-31 04078463 frs-core:FurnitureFittings 2024-11-01 2025-10-31 04078463 frs-core:FurnitureFittings 2024-10-31 04078463 frs-core:InvestmentPropertyIncludedWithinPPE 2025-10-31 04078463 frs-core:InvestmentPropertyIncludedWithinPPE 2024-10-31 04078463 frs-core:ShareCapital 2025-10-31 04078463 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 04078463 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04078463 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 04078463 frs-bus:SmallEntities 2024-11-01 2025-10-31 04078463 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 04078463 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04078463 frs-bus:Director1 2024-11-01 2025-10-31 04078463 frs-bus:Director2 2024-11-01 2025-10-31 04078463 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 04078463 frs-countries:EnglandWales 2024-11-01 2025-10-31 04078463 2023-10-31 04078463 2024-10-31 04078463 2023-11-01 2024-10-31 04078463 frs-core:CurrentFinancialInstruments 2024-10-31 04078463 frs-core:ShareCapital 2024-10-31 04078463 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 04078463
C & W Berry Trading Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
C & W Berry Trading Limited
Contents
Contents

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

Page 1
C & W Berry Trading Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 04078463

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,555,000 |  | 5,555,000
|  |  | 5,555,000 |  | 5,555,000
CURRENT ASSETS
Debtors | 5 | 1,219 |  | 78,462 |
Cash at bank and in hand |  | 14,068,758 |  | 11,201,480 |
|  | 14,069,977 |  | 11,279,942 |
Creditors: Amounts Falling Due Within One Year | 6 | (10,252,276 ) |  | (7,823,262 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,817,701 |  | 3,456,680
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 9,372,701 |  | 9,011,680
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (576,000 ) |  | (576,000 )
NET ASSETS |  |  | 8,796,701 |  | 8,435,680
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 8,796,601 |  | 8,435,580
SHAREHOLDERS' FUNDS |  |  | 8,796,701 |  | 8,435,680

Page 1
Page 2
C & W Berry Trading Limited
Balance Sheet (continued)
As At 31 October 2025
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.
On behalf of the board

Mr D J Berry Director
16 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
C & W Berry Trading Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
C & W Berry Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04078463 . The registered office is Wellfield Sawmills, King Street Leyland, Preston, Lancashire, PR25 2LE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit and loss 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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover represents rents receivable in respect of the company's investment property. Rents are credited to the profit and loss account in the year in which they accrue.
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:

Fixtures & Fittings | - 25% on cost

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 profit and loss account.
2.6. 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.
...CONTINUED
Page 3
Page 4
C & W Berry Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Taxation - continued
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: 3 (2024: 3)
3 3
4. Tangible Assets

| Investment Properties | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 November 2024 | 5,555,000 | 25,000 | 5,580,000
As at 31 October 2025 | 5,555,000 | 25,000 | 5,580,000
Depreciation
As at 1 November 2024 | - | 25,000 | 25,000
As at 31 October 2025 | - | 25,000 | 25,000
Net Book Value
As at 31 October 2025 | 5,555,000 | - | 5,555,000
As at 1 November 2024 | 5,555,000 | - | 5,555,000

The investment property was valued at market value on 31st October 2025 by the directors having regard to a valuation of the properties of £5,555,000 at 28th October 2019 by Eckersley, Chartered Surveyors.
Page 4
Page 5
C & W Berry Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
Cost or valuation as at 31 October 2025 represented by:

| Investment Properties | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
At cost | - | 25,000 | 25,000
At valuation | 5,555,000 | - | 5,555,000
| 5,555,000 | 25,000 | 5,580,000

If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:

| Investment Properties
--- | ---
| £
Cost | 2,126,391
Accumulated depreciation and impairment | 188,699
Carrying amount | 1,937,692

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 56,100
Other debtors | 1,219 |  | 22,362
| 1,219 |  | 78,462

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 10,080,648 |  | 7,635,623
Taxation and social security | 171,628 |  | 187,639
| 10,252,276 |  | 7,823,262

7. Share Capital

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

Page 5
Page 6
C & W Berry Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Post Balance Sheet Events
On 2nd April 2026 C & W Berry Trading Limited became a wholly owned subsidiary of C.W.B.G. Limited.
9. Related Party Transactions
C & W Berry Limited
This company is a related party by virtue of the fact the two companies have the following common director:
Mr David Berry
Other creditors includes a balance of £10,017,621 owed to C & W Berry Limited and this was repaid in November 2025.
Page 6