Acorah Software Products - Accounts Production 19.3.550 true true 31 October 2024 1 November 2023 true 16 July 2026 No description of principal activity 1 November 2024 31 October 2025 31 October 2025 14439460 Mr D Berry true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14439460 2024-10-31 14439460 2025-10-31 14439460 2024-11-01 2025-10-31 14439460 frs-core:ShareCapital 2025-10-31 14439460 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 14439460 frs-bus:FullAccounts 2024-11-01 2025-10-31 14439460 frs-bus:SmallEntities 2024-11-01 2025-10-31 14439460 frs-bus:EntityHasNeverTraded 2024-11-01 2025-10-31 14439460 frs-bus:Audited 2024-11-01 2025-10-31 14439460 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 14439460 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 14439460 1 2024-11-01 2025-10-31 14439460 frs-bus:Director1 2024-11-01 2025-10-31 14439460 frs-countries:EnglandWales 2024-11-01 2025-10-31 14439460 2023-10-31 14439460 2024-10-31 14439460 2023-11-01 2024-10-31 14439460 frs-core:ShareCapital 2024-10-31
Registered number: 14439460
C & W Berry Commercial Finance Limited
Director's Report and
Financial Statements
For The Year Ended 31 October 2025
C & W Berry Commercial Finance Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Director's Report | 2
Independent Auditor's Report | 3—6
Dormant Profit and Loss Account | 7
Balance Sheet | 8
Notes to the Financial Statements | 9

Page 1
C & W Berry Commercial Finance Limited
Company Information
For The Year Ended 31 October 2025
Company Information

Director | Mr D Berry
Company Number | 14439460
Registered Office | Wellfield Saw Mills
| King Street
| Leyland
| Lancashire
| PR25 2LE
Accountants | Whitehead & Aldrich
| Chartered Accountants
| 5 Ribblesdale Place
| Preston
| Lancashire
| PR1 8BZ
Auditors | Whitehead & Aldrich
| Chartered Accountants
| 5 Ribblesdale Place
| Preston
| Lancashire
| PR1 8BZ

Page 1
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C & W Berry Commercial Finance Limited
Company No. 14439460
Director's Report For The Year Ended 31 October 2025
Director's Report
The director presents his report and the financial statements for the year ended 31 October 2025.
Directors
The director who held office during the year were as follows:

Mr D Berry

Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Director's Report is approved:

- so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
- they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board

Mr D Berry Director
16 July 2026

Page 2
Page 3
Independent Auditor's Report
to the Members of
C & W Berry Commercial Finance Limited
Independent Auditor's Report
Opinion
We have audited the financial statements of C & W Berry Commercial Finance Limited for the year ended 31 October 2025 which comprise the Balance Sheet and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 - Section 1A for Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 October 2025 and of its profit/(loss) for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities; and
- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 7 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:

- the information given in the Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Director's Report have been prepared in accordance with applicable legal requirements.

Page 3
Page 4
Independent Auditor's Report (continued)
to the Members of
C & W Berry Commercial Finance Limited
Matters on Which We Are Required to Report by Exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Director's Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records or returns; or
- certain disclosures of director's remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit, or
- the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Director's Report and from the requirement to prepare a Strategic Report.

Responsibilities of Directors
As explained more fully in the Director's Responsibilities Statement set out on page 2, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Page 4
Page 5
Independent Auditor's Report (continued)
to the Members of
C & W Berry Commercial Finance Limited
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
- Enquiries with management, including directors, about any known or suspected instancies of non-compliance with laws or regulations and fraud.
- Challenging assumptions and judgements made by management in their significant accounting estimates.
- Auditing the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness.
Because of the field in which the client operates, we identified the following areas as those most likely to have a material impact on the financial statements: Compliance with the UK Companies Act, compliance with the Taxes Acts and employment law.
Owing to the inherent limitations of an audit, there is an unavoidable risk that some material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISA's (UK). For instance, the further removed non-compliance is from the events and transactions reflected in the financial statements, the less likely the auditor is to become aware of it or to recognise the non-compliance.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Jonathan Hughes-Deane FCA (Senior Statutory Auditor) for and on behalf of Whitehead & Aldrich , Statutory Auditor
16 July 2026

...CONTINUED
Page 5
Page 6
Independent Auditor's Report (continued)
to the Members of
C & W Berry Commercial Finance Limited

Whitehead & Aldrich Chartered Accountants 5 Ribblesdale Place Preston Lancashire PR1 8BZ

Page 6
Page 7
C & W Berry Commercial Finance Limited
Dormant Profit and Loss Account
For The Year Ended 31 October 2025
Dormant Profit and Loss Account
The company has not traded during the period. The company received no income and incurred no expenditure and therefore made neither profit nor loss.
Page 7
Page 8
C & W Berry Commercial Finance Limited
Balance Sheet
As At 31 October 2025
Balance Sheet

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 208 |  | 136 |
Cash at bank and in hand |  | 792 |  | 864 |
|  | 1,000 |  | 1,000 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,000 |  | 1,000
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,000 |  | 1,000
NET ASSETS |  |  | 1,000 |  | 1,000
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1,000 |  | 1,000
SHAREHOLDERS' FUNDS |  |  | 1,000 |  | 1,000

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr D Berry Director
16 July 2026

The notes on page 9 form part of these financial statements.
Page 8
Page 9
C & W Berry Commercial Finance Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
C & W Berry Commercial Finance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14439460 . The registered office is Wellfield Saw Mills, King Street, Leyland, 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 208 |  | 136

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

6. Related Party Transactions
Consolidated financial statements of C.W.B.G Limited have been prepared and will be filed with the Registrar of Companies. As a wholly owned subsidiary undertaking of this group, the company is exempt from disclosure of transactions with the parent undertaking.
7. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
8. Ultimate Controlling Party
The company is a wholly owned subsidiary undertaking of C. W. B. G Limited, a company registered in England and Wales (company registration number - 8261788). The consolidated accounts of this company are available to the public and may be obtained from Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ.
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