Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 August 2023 false 1 January 2025 31 December 2025 31 December 2025 15013180 Mr David Corridan Mr Martin Fitzpatrick iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15013180 2024-12-31 15013180 2025-12-31 15013180 2025-01-01 2025-12-31 15013180 frs-core:CurrentFinancialInstruments 2025-12-31 15013180 frs-core:ShareCapital 2025-12-31 15013180 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 15013180 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 15013180 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15013180 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15013180 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 15013180 frs-bus:SmallEntities 2025-01-01 2025-12-31 15013180 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 15013180 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15013180 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 15013180 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 15013180 frs-bus:Director1 2025-01-01 2025-12-31 15013180 frs-bus:Director2 2025-01-01 2025-12-31 15013180 frs-countries:EnglandWales 2025-01-01 2025-12-31 15013180 2023-07-31 15013180 2024-12-31 15013180 2023-08-01 2024-12-31 15013180 frs-core:CurrentFinancialInstruments 2024-12-31 15013180 frs-core:ShareCapital 2024-12-31 15013180 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 15013180 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 15013180 frs-core:CurrentFinancialInstruments 2 2024-12-31
Registered number: 15013180
Colmore Capital Ventures V Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
DKR Chartered Accountants
36 Lichfield Street
Walsall
West Midlands
WS1 1TJ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15013180
31 December 2025 31 December 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 566,533 607,961
Cash at bank and in hand 100 100
566,633 608,061
Creditors: Amounts Falling Due Within One Year 5 (429,541 ) (632,043 )
NET CURRENT ASSETS (LIABILITIES) 137,092 (23,982 )
TOTAL ASSETS LESS CURRENT LIABILITIES 137,092 (23,982 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (18,154 ) -
NET ASSETS/(LIABILITIES) 118,938 (23,982 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Fair value reserve 7 54,462 -
Profit and Loss Account 64,376 (24,082 )
SHAREHOLDERS' FUNDS 118,938 (23,982)
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 David Corridan
Director
10th September 2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Colmore Capital Ventures V Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15013180 . The registered office is 3b Tournament Court, Edgehill Drive, Warwick, CV34 6LG.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Debtors
31 December 2025 31 December 2024
£ £
Due within one year
Amounts owed from LLP investments 566,533 607,961
5. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 December 2024
£ £
Corporation tax 3,588 -
Other creditors 423,424 589,911
Amounts owed to LLP investments - 41,412
Accruals and deferred income 2,529 720
429,541 632,043
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Page 3
6. Share Capital
31 December 2025 31 December 2024
£ £
Allotted, Called up and fully paid 100 100
7. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 January 2025 - (24,082 )
Profit for the year and total comprehensive income - 142,921
Movements in fair value reserve 54,462 -
Transfer to/from Fair value reserve - (54,463)
As at 31 December 2025 54,462 64,376
8. Related Party Transactions
As of 31 December 2025, there were amounts owed to a company under control of one of the directors of £423,424 (2024: £589,911). This loan is interest free and repayable on demand.
As of 31 December 2025 amounts of £566,533 (2024: £607,961) are owing to the company by parties of a joint venture. These amounts are interest free and repayable on demand.
There were also amounts of £40,980 owed by the company to parties of a joint venture in the prior, which are interest free and repayable on demand. This loan is now a debtor, and included as part of other debtors.
Page 3