Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13789582 Rev Edward McNeil Mrs Rosemary McNeil Mrs Elizabeth Goodwright Mrs Esther Chidlow iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13789582 2024-12-31 13789582 2025-12-31 13789582 2025-01-01 2025-12-31 13789582 frs-core:CurrentFinancialInstruments 2025-12-31 13789582 frs-core:Non-currentFinancialInstruments 2025-12-31 13789582 frs-core:FurnitureFittings 2025-12-31 13789582 frs-core:FurnitureFittings 2025-01-01 2025-12-31 13789582 frs-core:FurnitureFittings 2024-12-31 13789582 frs-core:InvestmentPropertyIncludedWithinPPE 2025-12-31 13789582 frs-core:InvestmentPropertyIncludedWithinPPE 2025-01-01 2025-12-31 13789582 frs-core:InvestmentPropertyIncludedWithinPPE 2024-12-31 13789582 frs-core:MotorVehicles 2025-12-31 13789582 frs-core:MotorVehicles 2025-01-01 2025-12-31 13789582 frs-core:MotorVehicles 2024-12-31 13789582 frs-core:ShareCapital 2025-12-31 13789582 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13789582 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13789582 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13789582 frs-bus:SmallEntities 2025-01-01 2025-12-31 13789582 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13789582 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13789582 frs-bus:Director1 2025-01-01 2025-12-31 13789582 frs-bus:Director2 2025-01-01 2025-12-31 13789582 frs-bus:Director3 2025-01-01 2025-12-31 13789582 frs-bus:Director4 2025-01-01 2025-12-31 13789582 frs-countries:EnglandWales 2025-01-01 2025-12-31 13789582 2023-12-31 13789582 2024-12-31 13789582 2024-01-01 2024-12-31 13789582 frs-core:CurrentFinancialInstruments 2024-12-31 13789582 frs-core:Non-currentFinancialInstruments 2024-12-31 13789582 frs-core:ShareCapital 2024-12-31 13789582 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 13789582
Ceilings And Floors Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Ceilings And Floors Ltd
Contents
Contents

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

Page 1
Ceilings And Floors Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 13789582

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 814,869 |  | 1,022,000
|  |  | 814,869 |  | 1,022,000
CURRENT ASSETS
Debtors | 5 | 4,182 |  | 4,090 |
Cash at bank and in hand |  | 4,430 |  | 15,423 |
|  | 8,612 |  | 19,513 |
Creditors: Amounts Falling Due Within One Year | 6 | (260,537 ) |  | (479,301 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (251,925 ) |  | (459,788 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 562,944 |  | 562,212
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (522,833 ) |  | (522,933 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (9,327 ) |  | (3,364 )
NET ASSETS |  |  | 30,784 |  | 35,915
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 30,684 |  | 35,815
SHAREHOLDERS' FUNDS |  |  | 30,784 |  | 35,915

Page 1
Page 2
Ceilings And Floors 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

Rev Edward McNeil Director
02/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Ceilings And Floors Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Ceilings And Floors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13789582 . The registered office is 1 Derwent Business Centre, Clarke Street, Derby, DE1 2BU.
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, excluding discounts, rebates, value added tax or other similar sales taxes.
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:

Motor Vehicles | 25% Straight Line
Fixtures & Fittings | 25% Straight Line

2.4. Investment Properties
Investment properties are measured at fair value determined annually and adjusted if necessary for any difference in the nature, location or condition of the specific asset. The fair value of property was obtained from an online property resource company and has not been based on a valuation by an independent valuer with a professional qualification.
Changes in fair value are recognised in the profit and loss account.
2.5. Deferred Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets

| Investment Properties | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost or Valuation
As at 1 January 2025 | 1,022,000 | - | - | 1,022,000
Additions | - | 25,998 | 494 | 26,492
Disposals | (270,000 ) | - | - | (270,000 )
Revaluation | 43,000 | - | - | 43,000
As at 31 December 2025 | 795,000 | 25,998 | 494 | 821,492

...CONTINUED
Page 3
Page 4
Ceilings And Floors Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | - | - | - | -
Provided during the period | - | 6,500 | 123 | 6,623
As at 31 December 2025 | - | 6,500 | 123 | 6,623
Net Book Value
As at 31 December 2025 | 795,000 | 19,498 | 371 | 814,869
As at 1 January 2025 | 1,022,000 | - | - | 1,022,000

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 150 |  | 1,100
Prepayments and accrued income | 3,932 |  | 2,587
Other debtors | 100 |  | 403
| 4,182 |  | 4,090

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | - |  | 2,751
Other creditors | 400 |  | 400
Accruals and deferred income | 1,600 |  | 1,205
Directors' loan accounts | 258,537 |  | 474,945
| 260,537 |  | 479,301

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 522,833 |  | 522,933

8. Secured Creditors
Of the creditors falling due after more than one year the following amount is secured by a fixed charge over the investment properties. The mortgages are interest only with terms of 20 years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 522,833 |  | 522,933

9. Share Capital

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

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