Acorah Software Products - Accounts Production 19.4.300 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 11058791 Mr Craig Oakley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11058791 2024-11-30 11058791 2025-11-30 11058791 2024-12-01 2025-11-30 11058791 frs-core:CurrentFinancialInstruments 2025-11-30 11058791 frs-core:Non-currentFinancialInstruments 2025-11-30 11058791 frs-core:ComputerEquipment 2024-12-01 2025-11-30 11058791 frs-core:FurnitureFittings 2024-12-01 2025-11-30 11058791 frs-core:MotorVehicles 2024-12-01 2025-11-30 11058791 frs-core:PlantMachinery 2025-11-30 11058791 frs-core:PlantMachinery 2024-12-01 2025-11-30 11058791 frs-core:PlantMachinery 2024-11-30 11058791 frs-core:ShareCapital 2025-11-30 11058791 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 11058791 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11058791 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 11058791 frs-bus:SmallEntities 2024-12-01 2025-11-30 11058791 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 11058791 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 11058791 frs-bus:Director1 2024-12-01 2025-11-30 11058791 frs-bus:Director1 2024-11-30 11058791 frs-bus:Director1 2025-11-30 11058791 frs-countries:EnglandWales 2024-12-01 2025-11-30 11058791 2023-11-30 11058791 2024-11-30 11058791 2023-12-01 2024-11-30 11058791 frs-core:CurrentFinancialInstruments 2024-11-30 11058791 frs-core:Non-currentFinancialInstruments 2024-11-30 11058791 frs-core:ShareCapital 2024-11-30 11058791 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 11058791
CPM(MIDLANDS) LIMITED
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11058791
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 87,023 75,041
87,023 75,041
CURRENT ASSETS
Stocks 5 1,500 -
Debtors 6 141,997 148,587
Cash at bank and in hand 378,465 306,324
521,962 454,911
Creditors: Amounts Falling Due Within One Year 7 (143,425 ) (91,748 )
NET CURRENT ASSETS (LIABILITIES) 378,537 363,163
TOTAL ASSETS LESS CURRENT LIABILITIES 465,560 438,204
Creditors: Amounts Falling Due After More Than One Year 8 (2,547 ) (12,547 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (21,755 ) (17,280 )
NET ASSETS 441,258 408,377
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 441,158 408,277
SHAREHOLDERS' FUNDS 441,258 408,377
Page 1
Page 2
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 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 Craig Oakley
Director
27/08/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
CPM(MIDLANDS) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11058791 . The registered office is 126 Lichfield Road, Bloxwich, Walsall, WS3 3LZ.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balnce
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
2.4. 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.
2.5. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 December 2024 152,349
Additions 53,662
Disposals (35,750 )
As at 30 November 2025 170,261
Depreciation
As at 1 December 2024 77,308
Provided during the period 23,153
Disposals (17,223 )
As at 30 November 2025 83,238
Net Book Value
As at 30 November 2025 87,023
As at 1 December 2024 75,041
5. Stocks
2025 2024
£ £
Finished goods 1,500 -
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 100,639 123,484
Other debtors 41,358 25,103
141,997 148,587
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 44,089 37,772
Bank loans and overdrafts 10,000 10,000
Other creditors 6,200 4,728
Taxation and social security 83,136 39,248
143,425 91,748
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 2,547 12,547
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Mr Craig Oakley - 9,729 - - 9,729
The above loan is unsecured, interest free and repayable on demand.
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