Acorah Software Products - Accounts Production 14.5.601 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 10957608 Mr Henry Coupe Mr Michael Woods iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10957608 2022-09-30 10957608 2023-09-30 10957608 2022-10-01 2023-09-30 10957608 frs-core:CurrentFinancialInstruments 2023-09-30 10957608 frs-core:Non-currentFinancialInstruments 2023-09-30 10957608 frs-core:NetGoodwill 2023-09-30 10957608 frs-core:NetGoodwill 2022-10-01 2023-09-30 10957608 frs-core:NetGoodwill 2022-09-30 10957608 frs-core:MotorVehicles 2023-09-30 10957608 frs-core:MotorVehicles 2022-10-01 2023-09-30 10957608 frs-core:MotorVehicles 2022-09-30 10957608 frs-core:PlantMachinery 2023-09-30 10957608 frs-core:PlantMachinery 2022-10-01 2023-09-30 10957608 frs-core:PlantMachinery 2022-09-30 10957608 frs-core:ShareCapital 2023-09-30 10957608 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 10957608 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 10957608 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 10957608 frs-bus:SmallEntities 2022-10-01 2023-09-30 10957608 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 10957608 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 10957608 frs-bus:Director1 2022-10-01 2023-09-30 10957608 frs-bus:Director2 2022-10-01 2023-09-30 10957608 1 2022-10-01 2023-09-30 10957608 frs-countries:EnglandWales 2022-10-01 2023-09-30 10957608 2021-09-30 10957608 2022-09-30 10957608 2021-10-01 2022-09-30 10957608 frs-core:CurrentFinancialInstruments 2022-09-30 10957608 frs-core:Non-currentFinancialInstruments 2022-09-30 10957608 frs-core:ShareCapital 2022-09-30 10957608 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 10957608 1 2021-10-01 2022-09-30
Registered number: 10957608
Coupe Aluminium Windows Ltd.
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10957608
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 111,600 124,000
Tangible Assets 5 74,630 19,715
186,230 143,715
CURRENT ASSETS
Stocks 70,000 49,604
Debtors 6 117,157 160,660
Cash at bank and in hand 859 18,988
188,016 229,252
Creditors: Amounts Falling Due Within One Year 7 (219,348 ) (261,876 )
NET CURRENT ASSETS (LIABILITIES) (31,332 ) (32,624 )
TOTAL ASSETS LESS CURRENT LIABILITIES 154,898 111,091
Creditors: Amounts Falling Due After More Than One Year 8 (59,198 ) (26,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,180 ) (3,746 )
NET ASSETS 81,520 80,678
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 81,420 80,578
SHAREHOLDERS' FUNDS 81,520 80,678
Page 1
Page 2
For the year ending 30 September 2023 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 Henry Coupe
Director
16/04/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Coupe Aluminium Windows Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 10957608 . The registered office is 50-54 Berry Lane, Longridge, Preston, PR3 3JP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic 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.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.

2.3. 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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets over their expected useful lives on the following bases:
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Reducing Balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under hire purchase contracts and finance leases are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
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2.7. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The Company's liability for current tax is calculated using tax rates that have been enacted or substantially enacted by the end of the reporting period.

Deferred tax is recognised on all 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. 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 substantially enacted by the end of the reporting period.
2.8. 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.
3. Average Number of Employees
Average number of employees during the year was as follows:
2023 2022
Manufacturing 10 12
Directors 2 1
12 13
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2022 124,000
As at 30 September 2023 124,000
Amortisation
As at 1 October 2022 -
Provided during the period 12,400
As at 30 September 2023 12,400
Net Book Value
As at 30 September 2023 111,600
As at 1 October 2022 124,000
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5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2022 23,272 31,747 55,019
Additions 29,350 53,327 82,677
As at 30 September 2023 52,622 85,074 137,696
Depreciation
As at 1 October 2022 18,642 16,662 35,304
Provided during the period 10,285 17,477 27,762
As at 30 September 2023 28,927 34,139 63,066
Net Book Value
As at 30 September 2023 23,695 50,935 74,630
As at 1 October 2022 4,630 15,085 19,715
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 110,981 141,344
Prepayments and accrued income 1,032 2,876
VAT 5,144 16,440
117,157 160,660
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 17,909 -
Trade creditors 109,594 166,234
Bank loans and overdrafts 21,561 10,000
Corporation tax 18,839 32,329
Other taxes and social security 13,273 7,311
Accruals and deferred income 20,617 12,135
Directors' loan accounts 17,555 15,977
Amounts owed to associates - 17,890
219,348 261,876
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 42,531 -
Bank loans 16,667 26,667
59,198 26,667
9. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 60,439 -
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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