Acorah Software Products - Accounts Production 19.4.300 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 08557619 S J Hagerup R M Rogers-Thomas E A Hill K M Ward iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08557619 2025-06-30 08557619 2026-06-30 08557619 2025-07-01 2026-06-30 08557619 frs-core:PlantMachinery 2025-07-01 2026-06-30 08557619 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 08557619 frs-bus:CompanyLimitedByGuarantee 2025-07-01 2026-06-30 08557619 frs-bus:AbridgedAccounts 2025-07-01 2026-06-30 08557619 frs-bus:SmallEntities 2025-07-01 2026-06-30 08557619 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 08557619 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 08557619 frs-bus:Director1 2025-07-01 2026-06-30 08557619 frs-bus:Director2 2025-07-01 2026-06-30 08557619 frs-bus:Director3 2025-07-01 2026-06-30 08557619 frs-bus:Director4 2025-07-01 2026-06-30 08557619 frs-countries:EnglandWales 2025-07-01 2026-06-30 08557619 2024-06-30 08557619 2025-06-30 08557619 2024-07-01 2025-06-30 08557619 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 08557619
Climb 4 Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 08557619
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,279 7,049
5,279 7,049
CURRENT ASSETS
Debtors 5,486 6,109
Cash at bank and in hand 28,538 147,603
34,024 153,712
Creditors: Amounts Falling Due Within One Year (13,973 ) (72,293 )
NET CURRENT ASSETS (LIABILITIES) 20,051 81,419
TOTAL ASSETS LESS CURRENT LIABILITIES 25,330 88,468
NET ASSETS 25,330 88,468
Income and Expenditure Account 25,330 88,468
MEMBERS' FUNDS 25,330 88,468
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For the year ending 30 June 2026 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 Income and Expenditure Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 June 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
S J Hagerup
Director
10th September 2026
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Climb 4 Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 08557619 . The registered office is Room 17 Centre 4, 17a Wootton Road, Grimsby, DN33 1HE.
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, excluding discounts, rebates, value added tax and other sales taxes. 
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 20% Straight Line
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 surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus 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 surplus or deficit 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: 7 (2025: 10)
7 10
4. Tangible Assets
Total
£
Cost
As at 1 July 2025 20,463
Additions 1,327
As at 30 June 2026 21,790
Depreciation
As at 1 July 2025 13,414
Provided during the period 3,097
As at 30 June 2026 16,511
Net Book Value
As at 30 June 2026 5,279
As at 1 July 2025 7,049
5. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
6. Grant Income
Grant income received is recognised through the income and expenditure account in the accounting period to which it relates. Amounts deferred to future accounting periods amounting to £8,092 (2025: £60,987) are included within creditors.
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