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 09414998 A Macdonald S Macdonald iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09414998 2024-12-31 09414998 2025-12-31 09414998 2025-01-01 2025-12-31 09414998 frs-core:CurrentFinancialInstruments 2025-12-31 09414998 frs-core:Non-currentFinancialInstruments 2025-12-31 09414998 frs-core:FurnitureFittings 2025-12-31 09414998 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09414998 frs-core:FurnitureFittings 2024-12-31 09414998 frs-core:NetGoodwill 2025-12-31 09414998 frs-core:NetGoodwill 2025-01-01 2025-12-31 09414998 frs-core:NetGoodwill 2024-12-31 09414998 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 09414998 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09414998 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 09414998 frs-core:MotorVehicles 2025-12-31 09414998 frs-core:MotorVehicles 2025-01-01 2025-12-31 09414998 frs-core:MotorVehicles 2024-12-31 09414998 frs-core:ShareCapital 2025-12-31 09414998 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09414998 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09414998 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09414998 frs-bus:SmallEntities 2025-01-01 2025-12-31 09414998 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09414998 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09414998 frs-bus:Director1 2025-01-01 2025-12-31 09414998 frs-bus:Director2 2025-01-01 2025-12-31 09414998 frs-countries:EnglandWales 2025-01-01 2025-12-31 09414998 2023-12-31 09414998 2024-12-31 09414998 2024-01-01 2024-12-31 09414998 frs-core:CurrentFinancialInstruments 2024-12-31 09414998 frs-core:Non-currentFinancialInstruments 2024-12-31 09414998 frs-core:ShareCapital 2024-12-31 09414998 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09414998
Cleethorpes Rock Co. Ltd.
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09414998
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 449,015 465,948
449,015 465,948
CURRENT ASSETS
Stocks 6 7,000 7,000
Debtors 7 10,728 9,281
Cash at bank and in hand 29,028 32,143
46,756 48,424
Creditors: Amounts Falling Due Within One Year 8 (90,500 ) (115,669 )
NET CURRENT ASSETS (LIABILITIES) (43,744 ) (67,245 )
TOTAL ASSETS LESS CURRENT LIABILITIES 405,271 398,703
Creditors: Amounts Falling Due After More Than One Year 9 (177,018 ) (194,307 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (20,060 ) (24,293 )
NET ASSETS 208,193 180,103
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account 208,191 180,101
SHAREHOLDERS' FUNDS 208,193 180,103
Page 1
Page 2
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
A Macdonald
Director
22nd 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
Cleethorpes Rock Co. Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 09414998 . The registered office is 168 North Promenade, Cleethorpes, DN35 8SF.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of10 years.
2.4. 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:
Freehold No depreciation provided
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 20% Reducing balance
2.5. Stocks and Work in Progress
Stocks  are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.6. 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.
...CONTINUED
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2.6. Taxation - continued
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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 38 (2024: 44)
38 44
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 50,000
As at 31 December 2025 50,000
Amortisation
As at 1 January 2025 50,000
As at 31 December 2025 50,000
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
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5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2025 368,775 54,250 286,433 709,458
Additions - - 3,631 3,631
As at 31 December 2025 368,775 54,250 290,064 713,089
Depreciation
As at 1 January 2025 - 30,846 212,664 243,510
Provided during the period - 4,388 16,176 20,564
As at 31 December 2025 - 35,234 228,840 264,074
Net Book Value
As at 31 December 2025 368,775 19,016 61,224 449,015
As at 1 January 2025 368,775 23,404 73,769 465,948
6. Stocks
2025 2024
£ £
Stock 7,000 7,000
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 10,728 9,281
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 18,255 20,777
Other creditors 30,884 60,584
Taxation and social security 41,361 34,308
90,500 115,669
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Page 6
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 177,018 194,307
Page 6