Acorah Software Products - Accounts Production 19.4.300 false true 31 August 2025 1 September 2024 false 1 September 2025 31 August 2026 31 August 2026 10901488 Mr S Caudle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10901488 2025-08-31 10901488 2026-08-31 10901488 2025-09-01 2026-08-31 10901488 frs-core:CurrentFinancialInstruments 2026-08-31 10901488 frs-core:MotorVehicles 2026-08-31 10901488 frs-core:MotorVehicles 2025-09-01 2026-08-31 10901488 frs-core:MotorVehicles 2025-08-31 10901488 frs-core:WithinOneYear 2026-08-31 10901488 frs-core:ShareCapital 2026-08-31 10901488 frs-core:RetainedEarningsAccumulatedLosses 2026-08-31 10901488 frs-bus:PrivateLimitedCompanyLtd 2025-09-01 2026-08-31 10901488 frs-bus:FilletedAccounts 2025-09-01 2026-08-31 10901488 frs-bus:SmallEntities 2025-09-01 2026-08-31 10901488 frs-bus:AuditExempt-NoAccountantsReport 2025-09-01 2026-08-31 10901488 frs-bus:SmallCompaniesRegimeForAccounts 2025-09-01 2026-08-31 10901488 frs-core:CostValuation 2025-08-31 10901488 frs-core:CostValuation 2026-08-31 10901488 frs-core:ProvisionsForImpairmentInvestments 2025-08-31 10901488 frs-core:ProvisionsForImpairmentInvestments 2026-08-31 10901488 frs-bus:Director1 2025-09-01 2026-08-31 10901488 frs-countries:EnglandWales 2025-09-01 2026-08-31 10901488 2024-08-31 10901488 2025-08-31 10901488 2024-09-01 2025-08-31 10901488 frs-core:CurrentFinancialInstruments 2025-08-31 10901488 frs-core:BetweenOneFiveYears 2025-08-31 10901488 frs-core:WithinOneYear 2025-08-31 10901488 frs-core:ShareCapital 2025-08-31 10901488 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31
Registered number: 10901488
Caudle Homes & Developments Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2026
Holberton and Co Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10901488
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investments 5 1 1
1 1
CURRENT ASSETS
Cash at bank and in hand 35,137 38,546
35,137 38,546
Creditors: Amounts Falling Due Within One Year 6 (60,825 ) (64,132 )
NET CURRENT ASSETS (LIABILITIES) (25,688 ) (25,586 )
TOTAL ASSETS LESS CURRENT LIABILITIES (25,687 ) (25,585 )
NET LIABILITIES (25,687 ) (25,585 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (25,787 ) (25,685 )
SHAREHOLDERS' FUNDS (25,687) (25,585)
Page 1
Page 2
For the year ending 31 August 2026 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
Mr S Caudle
Director
17/09/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Caudle Homes & Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10901488 . The registered office is 96 Ladysmith Road, Cheltenham, Glos, GL52 5LD.
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. 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:
Motor Vehicles 25% Straight Line
2.3. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 September 2025 25,254
As at 31 August 2026 25,254
Depreciation
As at 1 September 2025 25,254
As at 31 August 2026 25,254
Net Book Value
As at 31 August 2026 -
As at 1 September 2025 -
Page 3
Page 4
5. Investments
Associates
£
Cost or Valuation
As at 1 September 2025 1
As at 31 August 2026 1
Provision
As at 1 September 2025 -
As at 31 August 2026 -
Net Book Value
As at 31 August 2026 1
As at 1 September 2025 1
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts - 3,036
Trade creditors - (1 )
Amounts owed to group undertakings 25,882 26,272
Amounts owed to participating interests 12,957 12,957
Other creditors 21,986 21,868
60,825 64,132
7. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 3,036
Later than one year and not later than five years - -
- 3,036
- 3,036
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 4