Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06038104 Mr R Baker Mr K Parker Mr R Baker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06038104 2024-03-31 06038104 2025-03-31 06038104 2024-04-01 2025-03-31 06038104 frs-core:CurrentFinancialInstruments 2025-03-31 06038104 frs-core:Non-currentFinancialInstruments 2025-03-31 06038104 frs-core:ComputerEquipment 2025-03-31 06038104 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06038104 frs-core:ComputerEquipment 2024-03-31 06038104 frs-core:FurnitureFittings 2025-03-31 06038104 frs-core:FurnitureFittings 2024-04-01 2025-03-31 06038104 frs-core:FurnitureFittings 2024-03-31 06038104 frs-core:WithinOneYear 2025-03-31 06038104 frs-core:CapitalRedemptionReserve 2025-03-31 06038104 frs-core:SharePremium 2025-03-31 06038104 frs-core:ShareCapital 2025-03-31 06038104 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06038104 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06038104 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06038104 frs-bus:SmallEntities 2024-04-01 2025-03-31 06038104 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06038104 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06038104 frs-bus:Director1 2024-04-01 2025-03-31 06038104 frs-bus:Director2 2024-04-01 2025-03-31 06038104 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 06038104 frs-countries:EnglandWales 2024-04-01 2025-03-31 06038104 2023-03-31 06038104 2024-03-31 06038104 2023-04-01 2024-03-31 06038104 frs-core:CurrentFinancialInstruments 2024-03-31 06038104 frs-core:Non-currentFinancialInstruments 2024-03-31 06038104 frs-core:WithinOneYear 2024-03-31 06038104 frs-core:CapitalRedemptionReserve 2024-03-31 06038104 frs-core:SharePremium 2024-03-31 06038104 frs-core:ShareCapital 2024-03-31 06038104 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06038104
CMB Mortgage Consultants Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Condy Mathias Business Advisors
6 Houndiscombe Road
Plymouth
Devon
PL4 6HH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06038104
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,165 7,903
9,165 7,903
CURRENT ASSETS
Debtors 5 42,619 4,831
Cash at bank and in hand 43,664 108,520
86,283 113,351
Creditors: Amounts Falling Due Within One Year 6 (71,702 ) (75,131 )
NET CURRENT ASSETS (LIABILITIES) 14,581 38,220
TOTAL ASSETS LESS CURRENT LIABILITIES 23,746 46,123
Creditors: Amounts Falling Due After More Than One Year 7 (2,809 ) (6,617 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,200 ) (1,976 )
NET ASSETS 18,737 37,530
CAPITAL AND RESERVES
Called up share capital 9 216 216
Share premium account 48 48
Capital redemption reserve 108 108
Profit and Loss Account 18,365 37,158
SHAREHOLDERS' FUNDS 18,737 37,530
Page 1
Page 2
For the year ending 31 March 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 R Baker
Director
27 November 2025
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
CMB Mortgage Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06038104 . The registered office is 6 Houndiscombe Road, Plymouth, Devon, PL4 6HH.
The principal place of business is 2A Oxford Avenue, Peverell, Plymouth, Devon, PL3 4SQ, United Kingdom.
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 for the provision of services (which are exempt from VAT) in the ordinary course of the company's activities. Turnover is shown net of returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
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:
Fixtures & Fittings 15% - 25% reducing balance
Computer and Office Equipment 3 years straight line
2.4. Leasing and Hire Purchase Contracts
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
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.
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.
2.6. 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.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets
Fixtures & Fittings Computer and Office Equipment Total
£ £ £
Cost
As at 1 April 2024 19,095 15,459 34,554
Additions 774 4,392 5,166
As at 31 March 2025 19,869 19,851 39,720
Depreciation
As at 1 April 2024 12,760 13,891 26,651
Provided during the period 1,776 2,128 3,904
As at 31 March 2025 14,536 16,019 30,555
Net Book Value
As at 31 March 2025 5,333 3,832 9,165
As at 1 April 2024 6,335 1,568 7,903
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 40,017 3,294
Other debtors 2,602 1,537
42,619 4,831
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,522 419
Bank loans and overdrafts 3,824 3,813
Other creditors 19,999 19,740
Taxation and social security 46,357 51,159
71,702 75,131
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans > 1 year 2,809 6,617
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 216 216
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Page 5
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 7,500 7,500
7,500 7,500
The amount of non-cancellable operating lease payments recognised as an expense during the year was £7,500 (2024: £7,500).
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