Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 01244176 V S Clarke A M Clarke E G Clarke J W Clarke H R Gale D J Gale iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01244176 2024-12-31 01244176 2025-12-31 01244176 2025-01-01 2025-12-31 01244176 frs-core:CurrentFinancialInstruments 2025-12-31 01244176 frs-core:Non-currentFinancialInstruments 2025-12-31 01244176 frs-core:ShareCapital 2025-12-31 01244176 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01244176 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01244176 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01244176 frs-bus:SmallEntities 2025-01-01 2025-12-31 01244176 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01244176 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01244176 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 01244176 frs-bus:OrdinaryShareClass1 2025-12-31 01244176 frs-core:CostValuation 2024-12-31 01244176 frs-core:CostValuation 2025-12-31 01244176 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 01244176 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 01244176 frs-bus:Director1 2025-01-01 2025-12-31 01244176 frs-bus:Director1 2024-12-31 01244176 frs-bus:Director1 2025-12-31 01244176 frs-bus:Director2 2025-01-01 2025-12-31 01244176 frs-bus:Director3 2025-01-01 2025-12-31 01244176 frs-bus:Director3 2024-12-31 01244176 frs-bus:Director3 2025-12-31 01244176 frs-bus:Director4 2025-01-01 2025-12-31 01244176 frs-bus:Director5 2025-01-01 2025-12-31 01244176 frs-bus:Director5 2024-12-31 01244176 frs-bus:Director5 2025-12-31 01244176 frs-bus:Director6 2025-01-01 2025-12-31 01244176 frs-countries:EnglandWales 2025-01-01 2025-12-31 01244176 2023-12-31 01244176 2024-12-31 01244176 2024-01-01 2024-12-31 01244176 frs-core:CurrentFinancialInstruments 2024-12-31 01244176 frs-core:Non-currentFinancialInstruments 2024-12-31 01244176 frs-core:ShareCapital 2024-12-31 01244176 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 01244176 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: 01244176
Caldrail Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Caldrail Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Caldrail Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 01244176

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 6,250,000 |  | 6,250,000
Investments | 5 |  | 600,000 |  | 600,000
|  |  | 6,850,000 |  | 6,850,000
CURRENT ASSETS
Debtors | 6 | 145,806 |  | 15,780 |
Cash at bank and in hand |  | 51,818 |  | 126,342 |
|  | 197,624 |  | 142,122 |
Creditors: Amounts Falling Due Within One Year | 7 | (556,493 ) |  | (600,844 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (358,869 ) |  | (458,722 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,491,131 |  | 6,391,278
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (46,250 ) |  | (37,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (942,755 ) |  | (942,755 )
NET ASSETS |  |  | 5,502,126 |  | 5,411,023
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 5,502,026 |  | 5,410,923
SHAREHOLDERS' FUNDS |  |  | 5,502,126 |  | 5,411,023

Page 1
Page 2
Caldrail Limited
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

A M Clarke Director
7 August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Caldrail Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Caldrail Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01244176 . The registered office is Avaland House, 110 London Road, Apsley, Hemel Hempstead, Hertfordshire, HP3 9SD.
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.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. 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.
Page 3
Page 4
Caldrail Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 and 31 December 2025 | 6,250,000

A formal written valuation dated 6 December 2021 was obtained from Jones Lang LaSalle Limited, valuing the company’s investment property at £6,250,000. The directors are of the opinion that this continues to represent the fair value of the property at 31 December 2025.
5. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 600,000
As at 31 December 2025 | 600,000
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 600,000
As at 1 January 2025 | 600,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,424 |  | 4,064
Prepayments and accrued income | 8,500 |  | 5,344
Net wages | 3,292 |  | 3,292
Directors' loan accounts | 132,590 |  | 3,080
| 145,806 |  | 15,780

Page 4
Page 5
Caldrail Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 4,834 |  | 18,745
Accruals and deferred income | 41,173 |  | 71,542
Directors' loan accounts | - |  | 37
Amounts owed to related parties | 510,486 |  | 510,520
| 556,493 |  | 600,844

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 46,250 |  | 37,500

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr. Alistair Clarke | (37 ) | 41,628 | 23 | - | 41,568
Mr Edward Clarke | 1,511 | 46,393 | - | - | 47,904
Mrs Harriet Gale | 1,569 | 41,549 | - | - | 43,118

The above loans are unsecured, interest free and repayable on demand.
11. Reserves
Included within the reserves, are non-distributable reserves of £3,215,711 (FY 2024: 3,215,711).
Thes non-distributable reserves represent the unrealised gain on the revalued investment property. These reserves cannot be distributed to shareholders until the investment property is sold and the gain realised.
Page 5
Page 6
Caldrail Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
12. Related Party Disclosures
High Sense Securities Limited
A company under similar ownership.
At 31 December 2025, £510,486 (2024 £510,520) was owed to High Sense Securities Limited. Interest is not charged on this loan, which is repayable on demand.
Page 6