Acorah Software Products - Accounts Production 12.4.009 false 1 January 2021 31 December 2021 31 December 2021 11073198 Mr Thomas Rose Mr David Rose Mr Robert Rose iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11073198 2020-12-31 11073198 2021-12-31 11073198 2021-01-01 2021-12-31 11073198 frs-core:CurrentFinancialInstruments 2021-12-31 11073198 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 11073198 frs-core:Non-currentFinancialInstruments 2021-12-31 11073198 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 11073198 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 11073198 frs-core:CurrentFinancialInstruments 2021-12-31 11073198 frs-core:AfterOneYear 2021-01-01 2021-12-31 11073198 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 11073198 frs-core:BetweenOneFiveYears 2021-12-31 11073198 frs-core:ComputerEquipment 2021-12-31 11073198 frs-core:ComputerEquipment 2021-01-01 2021-12-31 11073198 frs-core:ComputerEquipment 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Registered number: 11073198
Cortec Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2021
Montacs

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11073198
2021 2020
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 10,000 15,000
Tangible Assets 4 42,623 51,320
52,623 66,320
CURRENT ASSETS
Debtors 5 201,552 601,084
Cash at bank and in hand 1,033,016 1,037,455
1,234,568 1,638,539
Creditors: Amounts Falling Due Within One Year 6 (235,824 ) (522,305 )
NET CURRENT ASSETS (LIABILITIES) 998,744 1,116,234
TOTAL ASSETS LESS CURRENT LIABILITIES 1,051,367 1,182,554
Creditors: Amounts Falling Due After More Than One Year 7 (99,500 ) (99,500 )
PROVISIONS FOR LIABILITIES
Provisions For Charges (29,578 ) (29,578 )
NET ASSETS 922,289 1,053,476
CAPITAL AND RESERVES
Called up share capital 8 300,500 300,500
Profit and Loss Account 621,789 752,976
SHAREHOLDERS' FUNDS 922,289 1,053,476
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For the year ending 31 December 2021 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 Thomas Rose
Director
14/09/2022
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
1.3. 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 profit and loss account over its estimated economic life of 10 years.
1.4. 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:
Plant & Machinery 25% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 25% straight line
1.5. 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 year 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 asset reflects 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2020: 20)
20 20
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3. Intangible Assets
Goodwill
£
Cost
As at 1 January 2021 50,000
As at 31 December 2021 50,000
Amortisation
As at 1 January 2021 35,000
Provided during the period 5,000
As at 31 December 2021 40,000
Net Book Value
As at 31 December 2021 10,000
As at 1 January 2021 15,000
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2021 34,488 42,309 19,982 96,779
Additions 1,659 17,250 1,755 20,664
As at 31 December 2021 36,147 59,559 21,737 117,443
Depreciation
As at 1 January 2021 18,480 16,231 10,748 45,459
Provided during the period 9,037 14,890 5,434 29,361
As at 31 December 2021 27,517 31,121 16,182 74,820
Net Book Value
As at 31 December 2021 8,630 28,438 5,555 42,623
As at 1 January 2021 16,008 26,078 9,234 51,320
5. Debtors
2021 2020
£ £
Due within one year
Trade debtors 184,369 548,802
Other debtors 17,183 17,183
VAT - 35,099
201,552 601,084
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6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 116,732 319,099
Corporation tax 20,108 136,783
Other taxes and social security 24,524 13,864
VAT 8,821 -
Other creditors (7,052 ) (5,828 )
Accruals and deferred income 1,838 1,750
Directors' loan accounts 70,853 56,637
235,824 522,305
7. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Other creditors (1) 99,500 99,500
99,500 99,500
8. Share Capital
2021 2020
Allotted, Called up and fully paid 300,500 300,500
9. General Information
Cortec Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11073198 . The registered office is Station Yard, Summers Road, Farncombe, Godalming, Surrey, GU7 3BB.
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