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 05290718 Miss Charlotte Emsley Miss Charlotte Emsley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05290718 2024-12-31 05290718 2025-12-31 05290718 2025-01-01 2025-12-31 05290718 frs-core:CurrentFinancialInstruments 2025-12-31 05290718 frs-core:Non-currentFinancialInstruments 2025-12-31 05290718 frs-core:ComputerEquipment 2025-12-31 05290718 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05290718 frs-core:ComputerEquipment 2024-12-31 05290718 frs-core:FurnitureFittings 2025-12-31 05290718 frs-core:FurnitureFittings 2025-01-01 2025-12-31 05290718 frs-core:FurnitureFittings 2024-12-31 05290718 frs-core:MotorVehicles 2025-12-31 05290718 frs-core:MotorVehicles 2025-01-01 2025-12-31 05290718 frs-core:MotorVehicles 2024-12-31 05290718 frs-core:PlantMachinery 2025-12-31 05290718 frs-core:PlantMachinery 2025-01-01 2025-12-31 05290718 frs-core:PlantMachinery 2024-12-31 05290718 frs-core:ShareCapital 2025-12-31 05290718 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05290718 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05290718 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05290718 frs-bus:SmallEntities 2025-01-01 2025-12-31 05290718 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05290718 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05290718 frs-bus:Director1 2025-01-01 2025-12-31 05290718 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05290718 frs-core:CurrentFinancialInstruments 1 2025-12-31 05290718 frs-countries:EnglandWales 2025-01-01 2025-12-31 05290718 2023-12-31 05290718 2024-12-31 05290718 2024-01-01 2024-12-31 05290718 frs-core:CurrentFinancialInstruments 2024-12-31 05290718 frs-core:Non-currentFinancialInstruments 2024-12-31 05290718 frs-core:ShareCapital 2024-12-31 05290718 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05290718 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 05290718
CEMB Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Portishead Taxsavers
72 High Street
Portishead
BS20 6EH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05290718
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,972 12,226
8,972 12,226
CURRENT ASSETS
Debtors 5 21,539 5,478
Cash at bank and in hand 364,287 383,564
385,826 389,042
Creditors: Amounts Falling Due Within One Year 6 (86,833 ) (82,762 )
NET CURRENT ASSETS (LIABILITIES) 298,993 306,280
TOTAL ASSETS LESS CURRENT LIABILITIES 307,965 318,506
Creditors: Amounts Falling Due After More Than One Year 7 (8,118 ) (7,808 )
NET ASSETS 299,847 310,698
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 299,747 310,598
SHAREHOLDERS' FUNDS 299,847 310,698
Page 1
Page 2
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Miss Charlotte Emsley
Director
10/08/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CEMB Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05290718 . The registered office is 5 The Triangle, Clevedon, N Somerset, BS21 6NB.
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.
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:
Plant & Machinery 33% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 33% reducing balance
Computer Equipment 33% reducing balance
2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 14 (2024: 14)
14 14
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 19,461 23,189 21,745 6,145 70,540
Additions - - 1 - 1
As at 31 December 2025 19,461 23,189 21,746 6,145 70,541
Depreciation
As at 1 January 2025 19,042 13,406 21,535 4,331 58,314
Provided during the period 139 2,446 71 599 3,255
As at 31 December 2025 19,181 15,852 21,606 4,930 61,569
Net Book Value
As at 31 December 2025 280 7,337 140 1,215 8,972
As at 1 January 2025 419 9,783 210 1,814 12,226
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 13,731 1,120
Other taxes and social security 7,090 4,358
Net wages 718 -
21,539 5,478
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 14,782 23,742
Bank loans and overdrafts - 9,808
Other loans 500 500
Corporation tax 37,139 25,206
VAT 28,386 18,048
Other creditors 193 483
Pension contributions 1,551 1,212
Accruals and deferred income 2,580 2,580
Director's loan account 1,702 1,183
86,833 82,762
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 7,904 7,808
Other creditors 214 -
8,118 7,808
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5