Acorah Software Products - Accounts Production 19.3.600 false true true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 08050242 Mr A S Runacres Mrs L J Runacres iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08050242 2025-05-31 08050242 2026-05-31 08050242 2025-06-01 2026-05-31 08050242 frs-core:CurrentFinancialInstruments 2026-05-31 08050242 frs-core:Non-currentFinancialInstruments 2026-05-31 08050242 frs-core:BetweenOneFiveYears 2026-05-31 08050242 frs-core:ComputerEquipment 2026-05-31 08050242 frs-core:ComputerEquipment 2025-06-01 2026-05-31 08050242 frs-core:ComputerEquipment 2025-05-31 08050242 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-06-01 2026-05-31 08050242 frs-core:FurnitureFittings 2026-05-31 08050242 frs-core:FurnitureFittings 2025-06-01 2026-05-31 08050242 frs-core:FurnitureFittings 2025-05-31 08050242 frs-core:NetGoodwill 2026-05-31 08050242 frs-core:NetGoodwill 2025-06-01 2026-05-31 08050242 frs-core:NetGoodwill 2025-05-31 08050242 frs-core:MotorVehicles 2026-05-31 08050242 frs-core:MotorVehicles 2025-06-01 2026-05-31 08050242 frs-core:MotorVehicles 2025-05-31 08050242 frs-core:OtherResidualIntangibleAssets 2026-05-31 08050242 frs-core:OtherResidualIntangibleAssets 2025-06-01 2026-05-31 08050242 frs-core:OtherResidualIntangibleAssets 2025-05-31 08050242 frs-core:WithinOneYear 2026-05-31 08050242 frs-core:ShareCapital 2026-05-31 08050242 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 08050242 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 08050242 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 08050242 frs-bus:SmallEntities 2025-06-01 2026-05-31 08050242 frs-bus:AuditExemptWithAccountantsReport 2025-06-01 2026-05-31 08050242 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 08050242 frs-bus:Director1 2025-06-01 2026-05-31 08050242 frs-bus:Director2 2025-06-01 2026-05-31 08050242 frs-countries:EnglandWales 2025-06-01 2026-05-31 08050242 2024-05-31 08050242 2025-05-31 08050242 2024-06-01 2025-05-31 08050242 frs-core:CurrentFinancialInstruments 2025-05-31 08050242 frs-core:Non-currentFinancialInstruments 2025-05-31 08050242 frs-core:BetweenOneFiveYears 2025-05-31 08050242 frs-core:WithinOneYear 2025-05-31 08050242 frs-core:ShareCapital 2025-05-31 08050242 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 08050242
Cavendish House Enterprises Limited
Unaudited Financial Statements
For The Year Ended 31 May 2026
Cavendish House Enterprises Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—8

Page 1
Cavendish House Enterprises Limited
Company Information
For The Year Ended 31 May 2026
Company Information

Directors | Mr A S Runacres
| Mrs L J Runacres
Company Number | 08050242
Registered Office | Hanover Buildings
| 11-13 Hanover Street
| Liverpool
| Merseyside
| L1 3DN
Accountants | ERC Accountants & Business Advisers Limited
| Chartered Accountants
| Hanover Buildings
| 11-13 Hanover Street
| Liverpool
| Merseyside
| L1 3DN

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Cavendish House Enterprises Limited
Accountant's Report
For The Year Ended 31 May 2026
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Cavendish House Enterprises Limited For The Year Ended 31 May 2026
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Cavendish House Enterprises Limited For The Year Ended 31 May 2026 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 to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Cavendish House Enterprises Limited , as a body, in accordance with the terms of our engagement letter dated 01 June 2026. Our work has been undertaken solely to prepare for your approval the accounts of Cavendish House Enterprises Limited and state those matters that we have agreed to state to the directors of Cavendish House Enterprises Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cavendish House Enterprises Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Cavendish House Enterprises Limited 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 Cavendish House Enterprises Limited . You consider that Cavendish House Enterprises Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Cavendish House Enterprises Limited . 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.

ERC Accountants and Business Advisors
10 August 2026

ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 2
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Cavendish House Enterprises Limited
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 08050242

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 2,216
Tangible Assets | 5 |  | 47,680 |  | 88,202
|  |  | 47,680 |  | 90,418
CURRENT ASSETS
Debtors | 6 | 1,003,872 |  | 911,451 |
Cash at bank and in hand |  | 3,634 |  | 148,682 |
|  | 1,007,506 |  | 1,060,133 |
Creditors: Amounts Falling Due Within One Year | 7 | (480,096 ) |  | (501,217 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 527,410 |  | 558,916
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 575,090 |  | 649,334
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (895 ) |  | (67,593 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (11,920 ) |  | (22,051 )
NET ASSETS |  |  | 562,275 |  | 559,690
CAPITAL AND RESERVES
Called up share capital | 11 |  | 78,223 |  | 78,223
Profit and Loss Account |  |  | 484,052 |  | 481,467
SHAREHOLDERS' FUNDS |  |  | 562,275 |  | 559,690

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Cavendish House Enterprises Limited
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

Mr A S Runacres Director
10 August 2026

The notes on pages 5 to 8 form part of these financial statements.
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Cavendish House Enterprises Limited
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
Cavendish House Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08050242 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Going Concern Disclosure
The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.
2.3. Turnover
The turnover is derived from commissions generated from holiday companies for acting as a holiday agent selling cruises, exclusive of Value Added Tax, on an accruals basis. Commission is accounted for when the holiday is paid in full to the cruise liners.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 7 years.
2.5. Intangible Fixed Assets and Amortisation - Other Intangible
Website development assets are amortised to profit and loss account over its estimated economic life of 5 years.
Software development assets are amortised to profit and loss account over its estimated economic life of 5 years.
2.6. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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% reducing balance
Fixtures and fittings | 25% reducing balance
Equipment | 25% straight line

2.7. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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Cavendish House Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
2.8. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.9. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.10. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.11. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2025: 11)
9 11
4. Intangible Assets

| Goodwill | Other Intangible Assets | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2025 | 1,650,000 | 118,506 | 1,768,506
As at 31 May 2026 | 1,650,000 | 118,506 | 1,768,506
Amortisation
As at 1 June 2025 | 1,650,000 | 116,290 | 1,766,290
Provided during the period | - | 2,216 | 2,216
As at 31 May 2026 | 1,650,000 | 118,506 | 1,768,506
Net Book Value
As at 31 May 2026 | - | - | -
As at 1 June 2025 | - | 2,216 | 2,216

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Cavendish House Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
5. Tangible Assets

| Motor vehicles | Fixtures and fittings | Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 June 2025 | 136,831 | 32,358 | 8,935 | 178,124
Additions | - | - | 1,397 | 1,397
Disposals | (55,880 ) | - | - | (55,880 )
As at 31 May 2026 | 80,951 | 32,358 | 10,332 | 123,641
Depreciation
As at 1 June 2025 | 54,373 | 28,070 | 7,479 | 89,922
Provided during the period | 14,230 | 1,072 | 1,078 | 16,380
Disposals | (30,341 ) | - | - | (30,341 )
As at 31 May 2026 | 38,262 | 29,142 | 8,557 | 75,961
Net Book Value
As at 31 May 2026 | 42,689 | 3,216 | 1,775 | 47,680
As at 1 June 2025 | 82,458 | 4,288 | 1,456 | 88,202

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,003,277 |  | 910,874
Other debtors | 595 |  | 577
| 1,003,872 |  | 911,451

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 52,958 |  | 16,542
Trade creditors | 203,443 |  | 227,662
Bank loans and overdrafts | 15,306 |  | 67,985
Other creditors | 175,760 |  | 172,674
Taxation and social security | 32,629 |  | 16,354
| 480,096 |  | 501,217

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 895 |  | 52,287
Bank loans | - |  | 15,306
| 895 |  | 67,593

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Cavendish House Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
9. Secured Creditors
Of the creditors the following amounts are secured.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 53,853 |  | 68,829
Bank loans and overdrafts | 15,306 |  | 83,291

10. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 52,958 |  | 16,542
Later than one year and not later than five years | 895 |  | 52,287
| 53,853 |  | 68,829
| 53,853 |  | 68,829

11. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 78,223 |  | 78,223

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 14,791 |  | 1,664
Later than one year and not later than five years | 17,132 |  | -
| 31,923 |  | 1,664

13. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
14. Related Party Transactions
The following related party transactions were undertaken during the year:
The directors' and shareholders' introduced amounts totalling £179,000 (2025: £132,404) and withdrew amounts totalling £180,761 (2025: £106,485). At the balance sheet date the amount owed to the director was £142,772 (2025 : £144,533).
Dividends were paid to the directors in respect of their shareholdings totalling £nil (2025: £nil).
The aggregate remuneration paid to key management personnel for the year was £nil (2025: £8,255).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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