Acorah Software Products - Accounts Production 19.3.550 true true 30 April 2025 1 May 2024 false 1 May 2025 30 June 2026 30 June 2026 08313190 Dr C Baines Dr R Baines iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08313190 2025-04-30 08313190 2026-06-30 08313190 2025-05-01 2026-06-30 08313190 frs-core:ComputerEquipment 2025-05-01 2026-06-30 08313190 frs-core:ShareCapital 2026-06-30 08313190 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 08313190 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-06-30 08313190 frs-bus:AbridgedAccounts 2025-05-01 2026-06-30 08313190 frs-bus:SmallEntities 2025-05-01 2026-06-30 08313190 frs-bus:EntityNoLongerTradingButTradedInPast 2025-05-01 2026-06-30 08313190 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-06-30 08313190 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-06-30 08313190 frs-bus:Director1 2025-05-01 2026-06-30 08313190 frs-bus:CompanySecretary1 2025-05-01 2026-06-30 08313190 frs-countries:EnglandWales 2025-05-01 2026-06-30 08313190 2024-04-30 08313190 2025-04-30 08313190 2024-05-01 2025-04-30 08313190 frs-core:ShareCapital 2025-04-30 08313190 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 08313190
CEB HES LTD
Unaudited ABRIDGED Financial Statements
For the Period 1 May 2025 to 30 June 2026
TCP Accountants
CEB HES LTD
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
CEB HES LTD
Abridged Balance Sheet
As At 30 June 2026
Abridged Balance Sheet
Registered number: 08313190

| 30 June 2026 | 30 April 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 106
|  |  | - |  | 106
CURRENT ASSETS
Cash at bank and in hand |  | 32,880 |  | 71,269 |
|  | 32,880 |  | 71,269 |
Creditors: Amounts Falling Due Within One Year |  | (29,871 ) |  | (3,643 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,009 |  | 67,626
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,009 |  | 67,732
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (94 )
NET ASSETS |  |  | 3,009 |  | 67,638
CAPITAL AND RESERVES
Called up share capital | 5 |  | 10 |  | 10
Profit and Loss Account |  |  | 2,999 |  | 67,628
SHAREHOLDERS' FUNDS |  |  | 3,009 |  | 67,638

Page 1
Page 2
CEB HES LTD
Abridged Balance Sheet (continued)
As At 30 June 2026
For the period ending 30 June 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Dr C Baines Director
15 July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
CEB HES LTD
Notes to the Abridged Financial Statements
For the Period 1 May 2025 to 30 June 2026
Notes to the Abridged Financial Statements
1. General Information
CEB HES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08313190 . The registered office is Pound House Mamhead, Exeter, Devon, EX6 8HG.
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. 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:

Computer Equipment | 25% Reducing balance

2.3. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: NIL (2025: 1)
- 1
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 May 2025 | 794
As at 30 June 2026 | 794

...CONTINUED
Page 3
Page 4
CEB HES LTD
Notes to the Abridged Financial Statements (continued)
For the Period 1 May 2025 to 30 June 2026

Depreciation
As at 1 May 2025 | 688
Provided during the period | 106
As at 30 June 2026 | 794
Net Book Value
As at 30 June 2026 | -
As at 1 May 2025 | 106

5. Share Capital

| 30 June 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

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