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 00924061 Mr Francis Dyton Mr Christopher Dyton Mrs Rita Dyton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00924061 2024-12-31 00924061 2025-12-31 00924061 2025-01-01 2025-12-31 00924061 frs-core:CurrentFinancialInstruments 2025-12-31 00924061 frs-core:Non-currentFinancialInstruments 2025-12-31 00924061 frs-core:PlantMachinery 2025-12-31 00924061 frs-core:PlantMachinery 2025-01-01 2025-12-31 00924061 frs-core:PlantMachinery 2024-12-31 00924061 frs-core:CapitalRedemptionReserve 2024-12-31 00924061 frs-core:CapitalRedemptionReserve 2025-12-31 00924061 frs-core:RevaluationReserve 2024-12-31 00924061 frs-core:RevaluationReserve 2025-12-31 00924061 frs-core:SharePremium 2024-12-31 00924061 frs-core:SharePremium 2025-12-31 00924061 frs-core:ShareCapital 2025-12-31 00924061 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 00924061 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 00924061 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 00924061 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00924061 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 00924061 frs-bus:SmallEntities 2025-01-01 2025-12-31 00924061 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 00924061 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 00924061 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 00924061 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 00924061 frs-bus:Director1 2025-01-01 2025-12-31 00924061 frs-bus:Director1 2024-12-31 00924061 frs-bus:Director1 2025-12-31 00924061 frs-bus:Director2 2025-01-01 2025-12-31 00924061 frs-bus:Director3 2025-01-01 2025-12-31 00924061 frs-countries:EnglandWales 2025-01-01 2025-12-31 00924061 2023-12-31 00924061 2024-12-31 00924061 2024-01-01 2024-12-31 00924061 frs-core:CurrentFinancialInstruments 2024-12-31 00924061 frs-core:Non-currentFinancialInstruments 2024-12-31 00924061 frs-core:CapitalRedemptionReserve 2024-12-31 00924061 frs-core:RevaluationReserve 2024-12-31 00924061 frs-core:SharePremium 2024-12-31 00924061 frs-core:ShareCapital 2024-12-31 00924061 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 00924061 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31
Registered number: 00924061
Cathite House Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
APH Accountancy Services Ltd
Chartered Certified Accountants
Office 2 The Reach
687-693 London Road
Westcliff-On-Sea
Essex
SS0 9PA
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Cathite House Limited For The Year Ended 31 December 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Cathite House Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Cathite House Limited , as a body, in accordance with the terms of our engagement letter dated 15 May 2024. Our work has been undertaken solely to prepare for your approval the accounts of Cathite House Limited and state those matters that we have agreed to state to the directors of Cathite House Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cathite House Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Cathite House Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Cathite House Limited . You consider that Cathite House Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Cathite House Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
14 September 2026
APH Accountancy Services Ltd
Chartered Certified Accountants
Office 2 The Reach
687-693 London Road
Westcliff-On-Sea
Essex
SS0 9PA
Page 1
Page 2
Balance Sheet
Registered number: 00924061
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 997 1,330
Investment Properties 5 2,325,000 2,325,000
2,325,997 2,326,330
CURRENT ASSETS
Debtors 6 27,521 27,406
Cash at bank and in hand 14,894 28,938
42,415 56,344
Creditors: Amounts Falling Due Within One Year 7 (13,210 ) (23,736 )
NET CURRENT ASSETS (LIABILITIES) 29,205 32,608
TOTAL ASSETS LESS CURRENT LIABILITIES 2,355,202 2,358,938
Creditors: Amounts Falling Due After More Than One Year 8 (276,000 ) (276,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (136,910 ) (136,910 )
NET ASSETS 1,942,292 1,946,028
CAPITAL AND RESERVES
Called up share capital 9 54 54
Share premium account 20,587 20,587
Revaluation reserve 11 993,146 993,146
Capital redemption reserve 109 109
Fair value reserve 11 720,581 720,581
Profit and Loss Account 207,815 211,551
SHAREHOLDERS' FUNDS 1,942,292 1,946,028
Page 2
Page 3
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 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 Profit and Loss Account.
On behalf of the board
Mr Francis Dyton
Director
14 September 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Cathite House Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00924061 . The registered office is 34 The Ridgeway, Westcliff-on-Sea, Essex, SS0 8NT.
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 25% Reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
Page 4
Page 5
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2025 20,779
As at 31 December 2025 20,779
Depreciation
As at 1 January 2025 19,449
Provided during the period 333
As at 31 December 2025 19,782
Net Book Value
As at 31 December 2025 997
As at 1 January 2025 1,330
5. Investment Property
2025
£
Fair Value
As at 1 January 2025 and 31 December 2025 2,325,000
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 27,521 27,406
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Amounts owed to group undertakings 100 100
Other creditors 13,110 23,636
13,210 23,736
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 276,000 276,000
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 54 54
10. Directors Advances, Credits and Guarantees
Included within creditors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Francis Dyton 19,980 - 11,171 - 8,809
The above loan is unsecured, interest free and repayable on demand.
11. Reserves
Share Premium Revaluation reserve Capital Redemption Fair value reserve Profit and Loss Account
£ £ £ £ £
As at 1 January 2025 20,587 993,146 109 720,581 211,551
Loss for the year and total comprehensive income - - - - (3,736 )
As at 31 December 2025 20,587 993,146 109 720,581 207,815
Page 6