Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08816480 C P Davis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08816480 2024-12-31 08816480 2025-12-31 08816480 2025-01-01 2025-12-31 08816480 frs-core:CurrentFinancialInstruments 2025-12-31 08816480 frs-core:Non-currentFinancialInstruments 2025-12-31 08816480 frs-core:ComputerEquipment 2025-12-31 08816480 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08816480 frs-core:ComputerEquipment 2024-12-31 08816480 frs-core:MotorVehicles 2025-12-31 08816480 frs-core:MotorVehicles 2025-01-01 2025-12-31 08816480 frs-core:MotorVehicles 2024-12-31 08816480 frs-core:PlantMachinery 2025-12-31 08816480 frs-core:PlantMachinery 2025-01-01 2025-12-31 08816480 frs-core:PlantMachinery 2024-12-31 08816480 frs-core:ShareCapital 2025-12-31 08816480 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08816480 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08816480 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08816480 frs-bus:SmallEntities 2025-01-01 2025-12-31 08816480 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08816480 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08816480 frs-bus:Director1 2025-01-01 2025-12-31 08816480 frs-core:CurrentFinancialInstruments 1 2025-12-31 08816480 frs-countries:EnglandWales 2025-01-01 2025-12-31 08816480 2023-12-31 08816480 2024-12-31 08816480 2024-01-01 2024-12-31 08816480 frs-core:CurrentFinancialInstruments 2024-12-31 08816480 frs-core:Non-currentFinancialInstruments 2024-12-31 08816480 frs-core:ShareCapital 2024-12-31 08816480 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08816480 frs-core:CurrentFinancialInstruments 1 2024-12-31
Crestmount Electrical & Mechanical Ltd
Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08816480
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,719 26,310
19,719 26,310
CURRENT ASSETS
Stocks 5 - 5,000
Debtors 6 1,160,190 40,749
Cash at bank and in hand 115,931 11,409
1,276,121 57,158
Creditors: Amounts Falling Due Within One Year 7 (870,729 ) (47,832 )
NET CURRENT ASSETS (LIABILITIES) 405,392 9,326
TOTAL ASSETS LESS CURRENT LIABILITIES 425,111 35,636
Creditors: Amounts Falling Due After More Than One Year 8 (378,991 ) -
NET ASSETS 46,120 35,636
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 46,020 35,536
SHAREHOLDERS' FUNDS 46,120 35,636
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 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
C P Davis
Director
30th June 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
Crestmount Electrical & Mechanical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08816480 . The registered office is Fairstead Lodge, Great Warley Street, Brentwood, CM13 3JP.
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.
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 balance
Computer Equipment 33.3% straight line
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the
lease.
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
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 696 79,451 1,825 81,972
As at 31 December 2025 696 79,451 1,825 81,972
Depreciation
As at 1 January 2025 304 53,551 1,807 55,662
Provided during the period 98 6,475 18 6,591
As at 31 December 2025 402 60,026 1,825 62,253
Net Book Value
As at 31 December 2025 294 19,425 - 19,719
As at 1 January 2025 392 25,900 18 26,310
5. Stocks
2025 2024
£ £
Stock - 5,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 124,305 32,834
Prepayments and accrued income 877,814 -
VAT 158,071 7,915
1,160,190 40,749
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 854,090 31,435
Tax 11,057 5,068
Other taxes and social security 395 7,095
Director's current account 1,656 1,808
Accrued expenses 3,531 2,426
870,729 47,832
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 378,991 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5