Acorah Software Products - Accounts Production 19.4.300 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 03138183 Mr Michael Tracey false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03138183 2024-12-31 03138183 2025-12-31 03138183 2025-01-01 2025-12-31 03138183 frs-core:CurrentFinancialInstruments 2025-12-31 03138183 frs-core:Non-currentFinancialInstruments 2025-12-31 03138183 frs-core:FurnitureFittings 2025-12-31 03138183 frs-core:FurnitureFittings 2025-01-01 2025-12-31 03138183 frs-core:FurnitureFittings 2024-12-31 03138183 frs-core:PlantMachinery 2025-12-31 03138183 frs-core:PlantMachinery 2025-01-01 2025-12-31 03138183 frs-core:PlantMachinery 2024-12-31 03138183 frs-core:ShareCapital 2025-12-31 03138183 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03138183 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03138183 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03138183 frs-bus:SmallEntities 2025-01-01 2025-12-31 03138183 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 03138183 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03138183 1 2025-01-01 2025-12-31 03138183 frs-bus:Director1 2025-01-01 2025-12-31 03138183 frs-countries:EnglandWales 2025-01-01 2025-12-31 03138183 2023-12-31 03138183 2024-12-31 03138183 2024-01-01 2024-12-31 03138183 frs-core:CurrentFinancialInstruments 2024-12-31 03138183 frs-core:Non-currentFinancialInstruments 2024-12-31 03138183 frs-core:ShareCapital 2024-12-31 03138183 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 03138183
Cannock Developments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—6
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Cannock Developments 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 Cannock Developments 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 director of Cannock Developments Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Cannock Developments Limited and state those matters that we have agreed to state to the director of Cannock Developments 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 Cannock Developments Limited and its director as a body for our work or for this report.
It is your duty to ensure that Cannock Developments 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 Cannock Developments Limited . You consider that Cannock Developments 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 Cannock Developments 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.
18 September 2026
Krowe Accountants
Grafton House
Bulls Head Yard
Alcester
Warwickshire
B49 5BX
Page 1
Page 2
Balance Sheet
Registered number: 03138183
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 574,230 616,672
Cash at bank and in hand 131,935 106,791
706,165 723,463
Creditors: Amounts Falling Due Within One Year 6 (688,109 ) (686,967 )
NET CURRENT ASSETS (LIABILITIES) 18,056 36,496
TOTAL ASSETS LESS CURRENT LIABILITIES 18,056 36,496
NET ASSETS 18,056 36,496
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 18,054 36,494
SHAREHOLDERS' FUNDS 18,056 36,496
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
Mr Michael Tracey
Director
18 September 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cannock Developments Limited is a private company limited by shares and incorporated in England and Wales (registered number 03138183). Its registered office is located at Chantry House, High Street, Coleshill, Birmingham, B46 3BP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
The following principal accounting policies have been applied:
2.2. Going Concern Disclosure
The directors consider that the company has sufficient resources to continue operating as a going concern for a period of at least twelve months from the date of the financial statements. The directors are confident that the amounts due to related parties included within creditors will not be considered repayable unless the company is in a position to satisfy these debts whilst remaining financially solvent, as these related parties are under common control. They therefore continue to adopt the going concern basis of accounting in preparing the annual financial statements.
2.3. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: 
Management fees:
Management fees are earned from related companies that are managed by the company. Revenue is recognised on a straight line basis.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
Plant & Machinery 25% per annum
Fixtures & Fittings 25% per annum
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Page 3
Page 4
2.5. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.
Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.6. Taxation
Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
2.7. Pensions
Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
2.8. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial instituitions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
2.9. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meetings.
2.10. Interest income
Interest income is recognised in the Statement of comprehensive income using the effective interest method.
3. Average Number of Employees
The average monthly number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 4
Page 5
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2025 108,094 36,814 144,908
As at 31 December 2025 108,094 36,814 144,908
Depreciation
As at 1 January 2025 108,094 36,814 144,908
As at 31 December 2025 108,094 36,814 144,908
Net Book Value
As at 31 December 2025 - - -
As at 1 January 2025 - - -
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 73,000 110,000
Other debtors 1,230 1,263
Corporation tax recoverable assets - 5,409
74,230 116,672
Due after more than one year
Amounts owed by related parties 500,000 500,000
574,230 616,672
Amounts owed by related parties included in debtors due within one year are interest free, unsecured and repayable on demand. 
Related party loans included within debtors due after more than one year are unsecured. Interest is charged at 1 % above base rate. The loan is due for repayment within 5 years. 
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,447 415
Corporation tax 110 -
Other creditors 500,000 500,000
Accruals and deferred income 8,442 10,442
Amounts owed to related parties 176,110 176,110
688,109 686,967
Amounts owed to related parties are interest free, unsecured and repayable on demand
Page 5
Page 6
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
8. Related Party Transactions
Cannocks Investments LimitedAmounts owed to related parties 2025 £26,110 (2024 £26,110)

Cannocks Investments Limited

Amounts owed to related parties 2025 £26,110 (2024 £26,110)

Cannock Renewables LimitedAmounts owed to related parties 2025 £150,000 (2024 £150,000)

Cannock Renewables Limited

Amounts owed to related parties 2025 £150,000 (2024 £150,000)

M J Tracey was a shareholder and director of Cannock Developments Limited during the period and was also a director/member of the following entities during the period:
Cannock Topco Limited
Cannock Investments Limited
Stonecombe Management Limited
Cannock Renewables Limited
9. Controlling Party
The company's immediate parent undertaking is Cannock Investments Limited, a company incorporated and registered in England and Wales (registered number 02599144). The registered address of Cannock Investments Limited is Chantry House High Street, Coleshill, Birmingham, England, B46 3BP.
Page 6