Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 14695771 Mrs Nadia Macer-Wright Mr Thomas Macer-Wright iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14695771 2024-12-31 14695771 2025-12-31 14695771 2025-01-01 2025-12-31 14695771 frs-core:Non-currentFinancialInstruments 2025-12-31 14695771 frs-core:ShareCapital 2025-12-31 14695771 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 14695771 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14695771 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 14695771 frs-bus:SmallEntities 2025-01-01 2025-12-31 14695771 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14695771 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14695771 frs-core:CostValuation 2024-12-31 14695771 frs-core:CostValuation 2025-12-31 14695771 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 14695771 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 14695771 frs-bus:Director1 2025-01-01 2025-12-31 14695771 frs-bus:Director1 2024-12-31 14695771 frs-bus:Director1 2025-12-31 14695771 frs-bus:Director2 2025-01-01 2025-12-31 14695771 frs-bus:Director2 2024-12-31 14695771 frs-bus:Director2 2025-12-31 14695771 frs-countries:EnglandWales 2025-01-01 2025-12-31 14695771 2023-12-31 14695771 2024-12-31 14695771 2024-01-01 2024-12-31 14695771 frs-core:Non-currentFinancialInstruments 2024-12-31 14695771 frs-core:ShareCapital 2024-12-31 14695771 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 14695771
Cornish Gems Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Grace Harbour Accountancy Ltd
Cornish Gems Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Cornish Gems Holdings Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 14695771

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 3,200,000 |  | 3,200,000
|  |  | 3,200,000 |  | 3,200,000
CURRENT ASSETS
Debtors | 5 | 51 |  | 51 |
|  | 51 |  | 51 |
Creditors: Amounts Falling Due Within One Year | 6 | (900 ) |  | (900 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (849 ) |  | (849 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,199,151 |  | 3,199,151
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (2,702,870 ) |  | (2,701,970 )
NET ASSETS |  |  | 496,281 |  | 497,181
CAPITAL AND RESERVES
Called up share capital | 8 |  | 51 |  | 51
Profit and Loss Account |  |  | 496,230 |  | 497,130
SHAREHOLDERS' FUNDS |  |  | 496,281 |  | 497,181

Page 1
Page 2
Cornish Gems Holdings Limited
Balance Sheet (continued)
As At 31 December 2025
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

Mrs Nadia Macer-Wright Director
29/06/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Cornish Gems Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Cornish Gems Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14695771 . The registered office is Carne House, Threemilestone, Truro, Cornwall, TR4 9LD.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 3,200,000
As at 31 December 2025 | 3,200,000
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 3,200,000
As at 1 January 2025 | 3,200,000

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 51 |  | 51

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 900 |  | 900

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 2,252,870 |  | 2,251,970
Other creditors | 450,000 |  | 450,000
| 2,702,870 |  | 2,701,970

Page 3
Page 4
Cornish Gems Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 51 |  | 51

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Nadia Macer-Wright | 26 | - | - | - | 26
Mr Thomas Macer-Wright | 25 | - | - | - | 25

The above loan is unsecured, interest free and repayable on demand.
Page 4