Acorah Software Products - Accounts Production 19.3.600 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 07274286 Mr Daniel Sleater Mr Dan Sleater iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07274286 2025-06-30 07274286 2026-06-30 07274286 2025-07-01 2026-06-30 07274286 frs-core:CurrentFinancialInstruments 2026-06-30 07274286 frs-core:Non-currentFinancialInstruments 2026-06-30 07274286 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-06-30 07274286 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-01 2026-06-30 07274286 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-30 07274286 frs-core:PlantMachinery 2026-06-30 07274286 frs-core:PlantMachinery 2025-07-01 2026-06-30 07274286 frs-core:PlantMachinery 2025-06-30 07274286 frs-core:ShareCapital 2026-06-30 07274286 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 07274286 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 07274286 frs-bus:AbridgedAccounts 2025-07-01 2026-06-30 07274286 frs-bus:SmallEntities 2025-07-01 2026-06-30 07274286 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 07274286 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 07274286 frs-core:UnlistedNon-exchangeTraded 2026-06-30 07274286 frs-core:UnlistedNon-exchangeTraded 2025-06-30 07274286 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 07274286 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2026-06-30 07274286 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-06-30 07274286 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 07274286 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-06-30 07274286 frs-bus:Director1 2025-07-01 2026-06-30 07274286 frs-bus:CompanySecretary1 2025-07-01 2026-06-30 07274286 frs-countries:EnglandWales 2025-07-01 2026-06-30 07274286 2024-06-30 07274286 2025-06-30 07274286 2024-07-01 2025-06-30 07274286 frs-core:CurrentFinancialInstruments 2025-06-30 07274286 frs-core:Non-currentFinancialInstruments 2025-06-30 07274286 frs-core:ShareCapital 2025-06-30 07274286 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 07274286
CAD Network Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2026
CAD Network Limited
Contents
Contents

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

Page 1
CAD Network Limited
Balance Sheet
As At 30 June 2026
Balance Sheet
Registered number: 07274286

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 20,522 |  | 26,156
Investments | 5 |  | - |  | 351,271
|  |  | 20,522 |  | 377,427
CURRENT ASSETS
Debtors | 6 | 957,912 |  | 830,034 |
Cash at bank and in hand |  | 32,492 |  | 20,323 |
|  | 990,404 |  | 850,357 |
Creditors: Amounts Falling Due Within One Year | 7 | (364,841 ) |  | (337,522 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 625,563 |  | 512,835
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 646,085 |  | 890,262
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (399,952 ) |  | (626,193 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,899 ) |  | (4,969 )
NET ASSETS |  |  | 242,234 |  | 259,100
CAPITAL AND RESERVES
Called up share capital | 10 |  | 900 |  | 900
Profit and Loss Account |  |  | 241,334 |  | 258,200
SHAREHOLDERS' FUNDS |  |  | 242,234 |  | 259,100

Page 1
Page 2
CAD Network Limited
Balance Sheet (continued)
As At 30 June 2026
For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small 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 for the year end 30 June 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Daniel Sleater Director
7 August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
CAD Network Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 June 2026
Notes to the Abridged Financial Statements
1. General Information
CAD Network Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07274286 . The registered office is Office 9, Dalton House, 60 Windsor Avenue, London, SW19 2RR.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:

Leasehold | 20% on a reducing balance basis
Plant & Machinery | 25% on a reducing balance basis

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
Page 3
Page 4
CAD Network Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 June 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 July 2025 | 32,775 | 25,700 | 58,475
As at 30 June 2026 | 32,775 | 25,700 | 58,475
Depreciation
As at 1 July 2025 | 14,692 | 17,627 | 32,319
Provided during the period | 3,616 | 2,018 | 5,634
As at 30 June 2026 | 18,308 | 19,645 | 37,953
Net Book Value
As at 30 June 2026 | 14,467 | 6,055 | 20,522
As at 1 July 2025 | 18,083 | 8,073 | 26,156

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 July 2025 | 351,271
Disposals | (351,271 )
As at 30 June 2026 | -
Provision
As at 1 July 2025 | -
As at 30 June 2026 | -
Net Book Value
As at 30 June 2026 | -
As at 1 July 2025 | 351,271

Page 4
Page 5
CAD Network Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 June 2026
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 159,987 |  | 149,288
Other debtors | 33,356 |  | 58,815
| 193,343 |  | 208,103
Due after more than one year
Amounts owed by group undertakings | 764,569 |  | 621,931
| 957,912 |  | 830,034

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 10,584 |  | 11,331
Bank loans and overdrafts | 80,108 |  | 64,305
Other loans | 54,370 |  | 31,875
Corporation tax | 1,956 |  | -
Other taxes and social security | - |  | 1,898
VAT | 45,083 |  | 22,989
Other creditors | 116,737 |  | 195,665
Accruals and deferred income | 56,003 |  | 9,459
| 364,841 |  | 337,522

Within other creditors due within one year is an amount of £80,000 which relates to deferred consideration for the acquisition made during the year of Terol Engineering Ltd.
8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 308,040 |  | 388,822
Other creditors | - |  | 190,000
Amounts owed to subsidiaries | 91,912 |  | 47,371
| 399,952 |  | 626,193

Within other creditors due after one year is an amount of £190,000 which relates to deferred consideration for the acquisition made during the year of Terol Engineering Ltd.
9. Secured Creditors
Of the creditors the following amounts are secured.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other Creditors | 102,513 |  | 115,665

Page 5
Page 6
CAD Network Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 June 2026
10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 900 |  | 900

11. Related Party Transactions
At the year end date, £764,551 (2025: £616,682) was owed to the company by the controlling entity.
At the year end date, £18 (2025: £5,248) was owed to the company by a related company.
At the year end date, £91,912 (2025: £47,371) was owed to subsidiary companies.
During the year, management fees of £10,000 (2025: £nil) were paid to the controlling entity.
Page 6