Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 12 August 2026 1 April 2025 31 March 2026 31 March 2026 05637791 Mr M Camilleri Mr S Borley Mr L Wozencroft iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05637791 2025-03-31 05637791 2026-03-31 05637791 2025-04-01 2026-03-31 05637791 frs-core:CurrentFinancialInstruments 2026-03-31 05637791 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 05637791 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 05637791 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 05637791 frs-core:MotorVehicles 2026-03-31 05637791 frs-core:MotorVehicles 2025-04-01 2026-03-31 05637791 frs-core:MotorVehicles 2025-03-31 05637791 frs-core:ShareCapital 2026-03-31 05637791 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 05637791 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05637791 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 05637791 frs-bus:SmallEntities 2025-04-01 2026-03-31 05637791 frs-bus:Audited 2025-04-01 2026-03-31 05637791 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05637791 frs-bus:Director1 2025-04-01 2026-03-31 05637791 frs-bus:Director2 2025-04-01 2026-03-31 05637791 frs-bus:Director3 2025-04-01 2026-03-31 05637791 frs-countries:EnglandWales 2025-04-01 2026-03-31 05637791 2024-03-31 05637791 2025-03-31 05637791 2024-04-01 2025-03-31 05637791 frs-core:CurrentFinancialInstruments 2025-03-31 05637791 frs-core:ShareCapital 2025-03-31 05637791 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 05637791
CMB Maintenance Services Limited
Financial Statements
For The Year Ended 31 March 2026
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 05637791
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 79,600 87,443
79,600 87,443
CURRENT ASSETS
Debtors 5 409,203 813,766
409,203 813,766
Creditors: Amounts Falling Due Within One Year 6 (248,253 ) (680,654 )
NET CURRENT ASSETS (LIABILITIES) 160,950 133,112
TOTAL ASSETS LESS CURRENT LIABILITIES 240,550 220,555
NET ASSETS 240,550 220,555
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 240,450 220,455
SHAREHOLDERS' FUNDS 240,550 220,555
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 Borley
Director
31 July 2026
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
CMB Maintenance Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05637791 . The registered office is 1 Alexandra Gate, Ffordd Pengam Tremorfa, Cardiff, S Glam, CF24 2SA.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Freehold Straight line over fifty years
Motor Vehicles 25% straight line
2.4. 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: 15 (2025: 15)
15 15
Page 2
Page 3
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Total
£ £ £
Cost
As at 1 April 2025 120,000 13,750 133,750
Disposals - (13,750 ) (13,750 )
As at 31 March 2026 120,000 - 120,000
Depreciation
As at 1 April 2025 38,000 8,307 46,307
Provided during the period 2,400 1,815 4,215
Disposals - (10,122 ) (10,122 )
As at 31 March 2026 40,400 - 40,400
Net Book Value
As at 31 March 2026 79,600 - 79,600
As at 1 April 2025 82,000 5,443 87,443
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 316,802 16,657
Amounts owed by participating interests 83,110 790,653
Other debtors 9,291 6,456
409,203 813,766
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 20,910 3,220
Bank loans and overdrafts 139,596 566,050
Other creditors 5,505 20,213
Taxation and social security 82,242 91,171
248,253 680,654
7. Secured Creditors
Of the creditors the following amounts are secured.
2026 2025
£ £
Bank loans and overdrafts 139,596 566,050
Page 3
Page 4
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
During the year the company provided subcontract services to its parent company. The value of these subcontract services was £1,155,097 (2025 -  £966,523). The company also paid management charges to the parent company totaling £23,465 (2025 - £28,229). At the balance sheet date the amount due from the related party companies was £83,110 (2025 - £790,653).
10. Audit Information
The auditor's report on the accounts of CMB Maintenance Services Limited for the year ended 31 March 2026 was unqualified.
The auditor's report was signed by Mr Andrew Hill FCCA ACA DChA BFP (Senior Statutory Auditor) for and on behalf of HSJ Audit Limited , Statutory Auditor.
HSJ Audit Limited
Severn House
Hazell Drive
Newport
NP10 8FY
Page 4