Acorah Software Products - Accounts Production 19.3.550 false true 31 May 2025 17 May 2024 false 1 June 2025 31 May 2026 31 May 2026 15726174 Mr C Brightman Miss K Brightman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15726174 2025-05-31 15726174 2026-05-31 15726174 2025-06-01 2026-05-31 15726174 frs-core:CurrentFinancialInstruments 2026-05-31 15726174 frs-core:ComputerEquipment 2026-05-31 15726174 frs-core:ComputerEquipment 2025-06-01 2026-05-31 15726174 frs-core:ComputerEquipment 2025-05-31 15726174 frs-core:MotorVehicles 2026-05-31 15726174 frs-core:MotorVehicles 2025-06-01 2026-05-31 15726174 frs-core:MotorVehicles 2025-05-31 15726174 frs-core:PlantMachinery 2026-05-31 15726174 frs-core:PlantMachinery 2025-06-01 2026-05-31 15726174 frs-core:PlantMachinery 2025-05-31 15726174 frs-core:ShareCapital 2026-05-31 15726174 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 15726174 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 15726174 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 15726174 frs-bus:SmallEntities 2025-06-01 2026-05-31 15726174 frs-bus:AuditExemptWithAccountantsReport 2025-06-01 2026-05-31 15726174 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 15726174 frs-bus:Director1 2025-06-01 2026-05-31 15726174 frs-bus:Director2 2025-06-01 2026-05-31 15726174 frs-countries:EnglandWales 2025-06-01 2026-05-31 15726174 2024-05-16 15726174 2025-05-31 15726174 2024-05-17 2025-05-31 15726174 frs-core:CurrentFinancialInstruments 2025-05-31 15726174 frs-core:ShareCapital 2025-05-31 15726174 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 15726174
CBN Furniture Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2026
Birchamp Ltd
FCCA
21a Link Way
Hornchurch
RM11 3RN
CBN Furniture Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
CBN Furniture Ltd
Accountant's Report
For The Year Ended 31 May 2026
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of CBN Furniture Ltd for the year ended 31 May 2026
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of CBN Furniture Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.
This report is made to the directors of CBN Furniture Ltd , as a body, in accordance with the terms of our engagement letter dated 21 April 2025. Our work has been undertaken solely to prepare for your approval the accounts of CBN Furniture Ltd and state those matters that we have agreed to state to the directors of CBN Furniture Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CBN Furniture Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that CBN Furniture Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of CBN Furniture Ltd . You consider that CBN Furniture Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of CBN Furniture Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Julie Walker
03/08/2026

Birchamp Ltd
FCCA
21a Link Way
Hornchurch
RM11 3RN
Page 1
Page 2
CBN Furniture Ltd
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 15726174

| 31 May 2026 | 31 May 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,282 |  | 12,583
|  |  | 9,282 |  | 12,583
CURRENT ASSETS
Stocks | 5 | 10,000 |  | 1,000 |
Debtors | 6 | 41,198 |  | 8,272 |
Cash at bank and in hand |  | 13,067 |  | 23,068 |
|  | 64,265 |  | 32,340 |
Creditors: Amounts Falling Due Within One Year | 7 | (52,731 ) |  | (54,959 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 11,534 |  | (22,619 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 20,816 |  | (10,036 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,763 ) |  | (2,391 )
NET ASSETS/(LIABILITIES) |  |  | 19,053 |  | (12,427 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10 |  | 10
Profit and Loss Account |  |  | 19,043 |  | (12,437 )
SHAREHOLDERS' FUNDS |  |  | 19,053 |  | (12,427)

Page 2
Page 3
CBN Furniture Ltd
Balance Sheet (continued)
As At 31 May 2026
For the year ending 31 May 2026 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

Miss K Brightman Director
03/08/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
CBN Furniture Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
CBN Furniture Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15726174 . The registered office is Unit 65 Childerditch Hall Drive, Little Warley, Brentwood, Essex, CM13 3HD.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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 | Straight line over 4 years
Motor Vehicles | Straight line over 4 years
Computer Equipment | Straight line over 4 years

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 4
Page 5
CBN Furniture Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 6)
5 6
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 June 2025 | 798 | 14,000 | - | 14,798
Additions | - | - | 531 | 531
As at 31 May 2026 | 798 | 14,000 | 531 | 15,329
Depreciation
As at 1 June 2025 | 173 | 2,042 | - | 2,215
Provided during the period | 199 | 3,500 | 133 | 3,832
As at 31 May 2026 | 372 | 5,542 | 133 | 6,047
Net Book Value
As at 31 May 2026 | 426 | 8,458 | 398 | 9,282
As at 1 June 2025 | 625 | 11,958 | - | 12,583

Page 5
Page 6
CBN Furniture Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
5. Stocks

| 31 May 2026 |  | 31 May 2025
--- | --- | --- | ---
| £ |  | £
Stock | 10,000 |  | -
Materials | - |  | 1,000
| 10,000 |  | 1,000

6. Debtors

| 31 May 2026 |  | 31 May 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 38,789 |  | 8,272
Other debtors | 2,409 |  | -
| 41,198 |  | 8,272

7. Creditors: Amounts Falling Due Within One Year

| 31 May 2026 |  | 31 May 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,577 |  | 9,392
Other creditors | 22,910 |  | 23,814
Taxation and social security | 23,244 |  | 21,753
| 52,731 |  | 54,959

8. Share Capital

| 31 May 2026 |  | 31 May 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

Page 6