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Registered number: 11690750
CES International Ltd
Financial Statements
For The Year Ended 30 November 2025
Cavendish Accountants Ltd
Chartered Certified Accountants
CP House
Otterspool Way
Watford
Hertfordshire
WD25 8HR
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 11690750
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 1,045 9,847
Investments 5 10,399 9,055
Cash at bank and in hand 8,860 37
20,304 18,939
Creditors: Amounts Falling Due Within One Year 6 (3,266 ) (1,724 )
NET CURRENT ASSETS (LIABILITIES) 17,038 17,215
TOTAL ASSETS LESS CURRENT LIABILITIES 17,038 17,215
NET ASSETS 17,038 17,215
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement 16,938 17,115
SHAREHOLDERS' FUNDS 17,038 17,215
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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 Income Statement.
On behalf of the board
Mr Rupert Burton
Director
25th August 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
CES International Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11690750 . The registered office is Office 31, CP House, Otterspool Way, Watford, Herts, WD25 8HR.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Debtors
2025 2024
£ £
Due within one year
Other debtors 560 8,946
Due after more than one year
Other debtors 485 901
1,045 9,847
5. Current Asset Investments
2025 2024
£ £
Other investments, held for sale 10,399 9,055
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 215 216
Other creditors 2,593 1,050
Taxation and social security 458 458
3,266 1,724
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other
Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a
legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise
the asset and settle the liability simultaneously.
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9. Directors Advances, Credits and Guarantees
Included within creditors are the following loans to directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Mr Rupert Burton (8,386 ) - 9,832 - 1,446
The above loan is unsecured, interest free and repayable on demand. 
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