Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 09610839 Miss A E Curtis Mr E M Curtis Mrs S Curtis Mr S M Curtis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09610839 2025-03-31 09610839 2026-03-31 09610839 2025-04-01 2026-03-31 09610839 frs-core:CurrentFinancialInstruments 2026-03-31 09610839 frs-core:Non-currentFinancialInstruments 2026-03-31 09610839 frs-core:PlantMachinery 2026-03-31 09610839 frs-core:PlantMachinery 2025-04-01 2026-03-31 09610839 frs-core:PlantMachinery 2025-03-31 09610839 frs-core:ShareCapital 2026-03-31 09610839 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 09610839 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 09610839 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 09610839 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09610839 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 09610839 frs-bus:SmallEntities 2025-04-01 2026-03-31 09610839 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09610839 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09610839 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-04-01 2026-03-31 09610839 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 09610839 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2026-03-31 09610839 frs-bus:Director1 2025-04-01 2026-03-31 09610839 frs-bus:Director2 2025-04-01 2026-03-31 09610839 frs-bus:Director3 2025-04-01 2026-03-31 09610839 frs-bus:Director4 2025-04-01 2026-03-31 09610839 frs-countries:EnglandWales 2025-04-01 2026-03-31 09610839 2024-03-31 09610839 2025-03-31 09610839 2024-04-01 2025-03-31 09610839 frs-core:CurrentFinancialInstruments 2025-03-31 09610839 frs-core:Non-currentFinancialInstruments 2025-03-31 09610839 frs-core:ShareCapital 2025-03-31 09610839 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09610839 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31
Registered number: 09610839
CMPI Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09610839
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,698 4,350
Investment Properties 5 1,032,661 1,027,016
1,036,359 1,031,366
CURRENT ASSETS
Debtors 6 424 3,325
Cash at bank and in hand 20,565 4,178
20,989 7,503
Creditors: Amounts Falling Due Within One Year 7 (603,893 ) (40,000 )
NET CURRENT ASSETS (LIABILITIES) (582,904 ) (32,497 )
TOTAL ASSETS LESS CURRENT LIABILITIES 453,455 998,869
Creditors: Amounts Falling Due After More Than One Year 8 (328,631 ) (891,406 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (702 ) (825 )
NET ASSETS 124,122 106,638
CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair value reserve 10 (5,645 ) -
Profit and Loss Account 129,667 106,538
SHAREHOLDERS' FUNDS 124,122 106,638
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Page 2
For the year ending 31 March 2026 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 S M Curtis
Director
30 September 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CMPI Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09610839 . The registered office is The Old Barn, Wendlebury, Bicester, Oxfordshire, OX25 2PR.
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.
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:
Equipment 15% on 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.
2.5. 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.
...CONTINUED
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2.5. Taxation - continued
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 4 (2025: 4)
4 4
4. Tangible Assets
Equipment
£
Cost or Valuation
As at 1 April 2025 15,534
As at 31 March 2026 15,534
Depreciation
As at 1 April 2025 11,184
Provided during the period 652
As at 31 March 2026 11,836
Net Book Value
As at 31 March 2026 3,698
As at 1 April 2025 4,350
5. Investment Property
2026
£
Fair Value
As at 1 April 2025 1,027,016
Fair value adjustments 5,645
As at 31 March 2026 1,032,661
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2026 2025
£ £
Cost - 1,027,016
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6. Debtors
2026 2025
£ £
Due within one year
Corporation tax repayable 424 3,325
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 814 -
Directors' loan accounts 603,079 40,000
603,893 40,000
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 328,631 328,631
Directors' loan account - 562,775
328,631 891,406
The bank loans are secured by a first charge on the investment properties.
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 April 2025 - 106,538
Profit for the year and total comprehensive income - 17,484
Transfer to/from Fair value reserve - 5,645
Transfer to/from Profit & Loss Account (5,645 ) -
As at 31 March 2026 (5,645 ) 129,667
11. Related Party Transactions
The company is controlled by the Directors who are owed £602,775 at the year-end (2024: £646,337).
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