Acorah Software Products - Accounts Production 19.4.300 false true 30 November 2024 28 November 2023 false 1 December 2024 30 November 2025 30 November 2025 15312480 Mr James Millington Mrs Julie Millington Mr Keith Millington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15312480 2024-11-30 15312480 2025-11-30 15312480 2024-12-01 2025-11-30 15312480 frs-core:CurrentFinancialInstruments 2025-11-30 15312480 frs-core:Non-currentFinancialInstruments 2025-11-30 15312480 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-11-30 15312480 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 15312480 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 15312480 frs-core:ShareCapital 2025-11-30 15312480 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 15312480 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 15312480 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 15312480 frs-bus:SmallEntities 2024-12-01 2025-11-30 15312480 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 15312480 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 15312480 frs-bus:Director1 2024-12-01 2025-11-30 15312480 frs-bus:Director2 2024-12-01 2025-11-30 15312480 frs-bus:Director3 2024-12-01 2025-11-30 15312480 frs-countries:EnglandWales 2024-12-01 2025-11-30 15312480 2023-11-27 15312480 2024-11-30 15312480 2023-11-28 2024-11-30 15312480 frs-core:CurrentFinancialInstruments 2024-11-30 15312480 frs-core:Non-currentFinancialInstruments 2024-11-30 15312480 frs-core:ShareCapital 2024-11-30 15312480 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 15312480
Cato Graylaw Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
GMS FC Limited
1 London Road
Ipswich
Suffolk
IP1 2HA
Cato Graylaw Ltd
Contents
Contents

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

Page 1
Cato Graylaw Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 15312480

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 349,300 |  | 349,650
|  |  | 349,300 |  | 349,650
CURRENT ASSETS
Debtors | 5 | 8 |  | 8 |
|  | 8 |  | 8 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,290 ) |  | (600 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,282 ) |  | (592 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 348,018 |  | 349,058
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (374,112 ) |  | (354,822 )
NET LIABILITIES |  |  | (26,094 ) |  | (5,764 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 8 |  | 8
Profit and Loss Account |  |  | (26,102 ) |  | (5,772 )
SHAREHOLDERS' FUNDS |  |  | (26,094) |  | (5,764)

Page 1
Page 2
Cato Graylaw Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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

Mr James Millington Director
18th August 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Cato Graylaw Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Cato Graylaw Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15312480 . The registered office is 120 Stamford Park Road, Hale, Altrincham, WA15 9ER.
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. 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 | over 1000 years

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold
| £
Cost
As at 1 December 2024 | 350,000
As at 30 November 2025 | 350,000
Depreciation
As at 1 December 2024 | 350
Provided during the period | 350
As at 30 November 2025 | 700
Net Book Value
As at 30 November 2025 | 349,300
As at 1 December 2024 | 349,650

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Directors' loan accounts | 8 |  | 8

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 1,200 |  | 600
Amounts owed to related parties | 90 |  | -
| 1,290 |  | 600

Page 3
Page 4
Cato Graylaw Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 229,500 |  | 229,500
Amounts owed to group undertakings | 144,612 |  | 125,322
| 374,112 |  | 354,822

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 8 |  | 8

Page 4