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 1879330 Mr Charles Cranshaw iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 1879330 2024-12-31 1879330 2025-12-31 1879330 2025-01-01 2025-12-31 1879330 frs-core:CurrentFinancialInstruments 2025-12-31 1879330 frs-core:Non-currentFinancialInstruments 2025-12-31 1879330 frs-core:BetweenOneFiveYears 2025-12-31 1879330 frs-core:ComputerEquipment 2025-12-31 1879330 frs-core:ComputerEquipment 2025-01-01 2025-12-31 1879330 frs-core:ComputerEquipment 2024-12-31 1879330 frs-core:FurnitureFittings 2025-01-01 2025-12-31 1879330 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 1879330 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 1879330 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 1879330 frs-core:MotorVehicles 2025-12-31 1879330 frs-core:MotorVehicles 2025-01-01 2025-12-31 1879330 frs-core:MotorVehicles 2024-12-31 1879330 frs-core:PlantMachinery 2025-12-31 1879330 frs-core:PlantMachinery 2025-01-01 2025-12-31 1879330 frs-core:PlantMachinery 2024-12-31 1879330 frs-core:WithinOneYear 2025-12-31 1879330 frs-core:ShareCapital 2025-12-31 1879330 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 1879330 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 1879330 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 1879330 frs-bus:SmallEntities 2025-01-01 2025-12-31 1879330 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 1879330 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 1879330 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 1879330 frs-bus:OrdinaryShareClass1 2025-12-31 1879330 frs-bus:Director1 2025-01-01 2025-12-31 1879330 frs-countries:EnglandWales 2025-01-01 2025-12-31 1879330 2023-12-31 1879330 2024-12-31 1879330 2024-01-01 2024-12-31 1879330 frs-core:CurrentFinancialInstruments 2024-12-31 1879330 frs-core:Non-currentFinancialInstruments 2024-12-31 1879330 frs-core:BetweenOneFiveYears 2024-12-31 1879330 frs-core:WithinOneYear 2024-12-31 1879330 frs-core:ShareCapital 2024-12-31 1879330 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 1879330 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: 1879330
Cranden Diamond Products Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
AFC Accounting Services Ltd
6 Darwell Close
Robertsbridge
East Sussex
TN32 5NN
Cranden Diamond Products Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Cranden Diamond Products Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 1879330

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,195,946 |  | 1,226,239
|  |  | 1,195,946 |  | 1,226,239
CURRENT ASSETS
Stocks | 5 | 79,165 |  | 76,402 |
Debtors | 6 | 466,496 |  | 464,022 |
Cash at bank and in hand |  | 1,135 |  | 1,121 |
|  | 546,796 |  | 541,545 |
Creditors: Amounts Falling Due Within One Year | 7 | (549,401 ) |  | (447,359 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,605 ) |  | 94,186
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,193,341 |  | 1,320,425
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (132,701 ) |  | (80,632 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (91,000 ) |  | (97,000 )
NET ASSETS |  |  | 969,640 |  | 1,142,793
CAPITAL AND RESERVES
Called up share capital | 10 |  | 40,000 |  | 40,000
Profit and Loss Account |  |  | 929,640 |  | 1,102,793
SHAREHOLDERS' FUNDS |  |  | 969,640 |  | 1,142,793

Page 1
Page 2
Cranden Diamond Products 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 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.
On behalf of the board

Mr Charles Cranshaw Director
22/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Cranden Diamond Products Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Cranden Diamond Products Limited Registered number 1879330 is a limited by shares company incorporated in England & Wales. The Registered Office is Mounts Hill, Benenden, Cranbrook, Kent, TN17 4ET.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Freehold | 0% of cost
Plant & Machinery | 10% of cost
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 33% of cost
Computer Equipment | 33% of cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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 the profit and loss account as incurred.
2.5. 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.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 38 (2024: 39)
38 39
Page 3
Page 4
Cranden Diamond Products Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 1,063,599 | 1,593,766 | 10,849 | 38,798 | 2,707,012
Additions | 4,800 | 63,000 | - | 4,905 | 72,705
As at 31 December 2025 | 1,068,399 | 1,656,766 | 10,849 | 43,703 | 2,779,717
Depreciation
As at 1 January 2025 | 293,493 | 1,152,372 | - | 34,908 | 1,480,773
Provided during the period | - | 92,777 | 2,712 | 7,509 | 102,998
As at 31 December 2025 | 293,493 | 1,245,149 | 2,712 | 42,417 | 1,583,771
Net Book Value
As at 31 December 2025 | 774,906 | 411,617 | 8,137 | 1,286 | 1,195,946
As at 1 January 2025 | 770,106 | 441,394 | 10,849 | 3,890 | 1,226,239

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock and work in progress | 79,165 |  | 76,402

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 427,296 |  | 447,158
Prepayments and accrued income | 39,200 |  | 16,864
| 466,496 |  | 464,022

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 73,306 |  | 27,347
Trade creditors | 161,065 |  | 135,445
Bank loans and overdrafts | 210,566 |  | 180,531
PAYE and NIC | 46,776 |  | 34,128
VAT | 17,897 |  | 2,778
Accruals | 18,517 |  | 19,166
Director's loan account | 21,274 |  | 47,964
| 549,401 |  | 447,359

Page 4
Page 5
Cranden Diamond Products Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 132,701 |  | 68,259
Bank loans | - |  | 12,373
| 132,701 |  | 80,632

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 73,306 |  | 27,347
Later than one year and not later than five years | 132,701 |  | 68,259
| 206,007 |  | 95,606
| 206,007 |  | 95,606

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
40,000 Ordinary Shares of £ 1.00 each | 40,000 |  | 40,000

Page 5