Acorah Software Products - Accounts Production 14.5.601 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 11515784 Mr Robert Grant Mrs Sandra Witzel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11515784 2022-08-31 11515784 2023-08-31 11515784 2022-09-01 2023-08-31 11515784 frs-core:CurrentFinancialInstruments 2023-08-31 11515784 frs-core:ComputerEquipment 2023-08-31 11515784 frs-core:ComputerEquipment 2022-09-01 2023-08-31 11515784 frs-core:ComputerEquipment 2022-08-31 11515784 frs-core:PlantMachinery 2023-08-31 11515784 frs-core:PlantMachinery 2022-09-01 2023-08-31 11515784 frs-core:PlantMachinery 2022-08-31 11515784 frs-core:ShareCapital 2023-08-31 11515784 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 11515784 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 11515784 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 11515784 frs-bus:SmallEntities 2022-09-01 2023-08-31 11515784 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 11515784 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 11515784 frs-bus:Director1 2022-09-01 2023-08-31 11515784 frs-bus:Director1 2022-08-31 11515784 frs-bus:Director1 2023-08-31 11515784 frs-bus:Director2 2022-09-01 2023-08-31 11515784 frs-bus:Director2 2022-08-31 11515784 frs-bus:Director2 2023-08-31 11515784 frs-countries:EnglandWales 2022-09-01 2023-08-31 11515784 2021-08-31 11515784 2022-08-31 11515784 2021-09-01 2022-08-31 11515784 frs-core:CurrentFinancialInstruments 2022-08-31 11515784 frs-core:ShareCapital 2022-08-31 11515784 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31
Registered number: 11515784
Cooper Street Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Ecommerce Accountants LLP
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11515784
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 735 1,749
735 1,749
CURRENT ASSETS
Debtors 5 5,911 344
Cash at bank and in hand 5,153 8,801
11,064 9,145
Creditors: Amounts Falling Due Within One Year 6 (11,334 ) (8,707 )
NET CURRENT ASSETS (LIABILITIES) (270 ) 438
TOTAL ASSETS LESS CURRENT LIABILITIES 465 2,187
PROVISIONS FOR LIABILITIES
Deferred Taxation (140 ) (332 )
NET ASSETS 325 1,855
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 225 1,755
SHAREHOLDERS' FUNDS 325 1,855
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For the year ending 31 August 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 Robert Grant
Director
16/11/2023
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Cooper Street Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11515784 . The registered office is 87a Warwick Street, Leamington Spa, Warwickshire, CV32 4TB.

The presentation currency of the financial statements is the Pound Sterling (£).
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.

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:
Plant & Machinery 25% on a straight line basis.
Computer Equipment 25% on a straight line basis.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to
the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.5. Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2.6. Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising
from impairment are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 September 2022 233 3,821 4,054
As at 31 August 2023 233 3,821 4,054
Depreciation
As at 1 September 2022 174 2,131 2,305
Provided during the period 58 956 1,014
As at 31 August 2023 232 3,087 3,319
Net Book Value
As at 31 August 2023 1 734 735
As at 1 September 2022 59 1,690 1,749
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 5,911 344
5,911 344
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors - 185
Taxation and social security 11,334 8,522
11,334 8,707
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2022 Amounts advanced Amounts repaid Amounts written off As at 31 August 2023
£ £ £ £ £
Mr Robert Grant - 1,500 - - 1,500
Mrs Sandra Witzel - 4,395 - - 4,395
The above loans is unsecured, interest free and was repaid within nine months of the financial year.
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