Acorah Software Products - Accounts Production 15.0.600 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 02638127 Mr Andrew Coker Mrs Maria Baxter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02638127 2023-09-30 02638127 2024-09-30 02638127 2023-10-01 2024-09-30 02638127 frs-core:CurrentFinancialInstruments 2024-09-30 02638127 frs-core:Non-currentFinancialInstruments 2024-09-30 02638127 frs-core:BetweenOneFiveYears 2024-09-30 02638127 frs-core:ComputerEquipment 2024-09-30 02638127 frs-core:ComputerEquipment 2023-10-01 2024-09-30 02638127 frs-core:ComputerEquipment 2023-09-30 02638127 frs-core:FurnitureFittings 2024-09-30 02638127 frs-core:FurnitureFittings 2023-10-01 2024-09-30 02638127 frs-core:FurnitureFittings 2023-09-30 02638127 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 02638127 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 02638127 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 02638127 frs-core:MotorVehicles 2024-09-30 02638127 frs-core:MotorVehicles 2023-10-01 2024-09-30 02638127 frs-core:MotorVehicles 2023-09-30 02638127 frs-core:PlantMachinery 2024-09-30 02638127 frs-core:PlantMachinery 2023-10-01 2024-09-30 02638127 frs-core:PlantMachinery 2023-09-30 02638127 frs-core:WithinOneYear 2024-09-30 02638127 frs-core:ShareCapital 2024-09-30 02638127 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 02638127 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 02638127 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 02638127 frs-bus:SmallEntities 2023-10-01 2024-09-30 02638127 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 02638127 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 02638127 frs-bus:Director1 2023-10-01 2024-09-30 02638127 frs-bus:Director2 2023-10-01 2024-09-30 02638127 frs-countries:EnglandWales 2023-10-01 2024-09-30 02638127 2022-09-30 02638127 2023-09-30 02638127 2022-10-01 2023-09-30 02638127 frs-core:CurrentFinancialInstruments 2023-09-30 02638127 frs-core:Non-currentFinancialInstruments 2023-09-30 02638127 frs-core:BetweenOneFiveYears 2023-09-30 02638127 frs-core:WithinOneYear 2023-09-30 02638127 frs-core:ShareCapital 2023-09-30 02638127 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 02638127
J. Coker Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02638127
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 247,152 278,076
247,152 278,076
CURRENT ASSETS
Stocks 5 1,740 1,630
Debtors 6 140,968 149,869
Cash at bank and in hand 36,627 67,033
179,335 218,532
Creditors: Amounts Falling Due Within One Year 7 (241,118 ) (250,983 )
NET CURRENT ASSETS (LIABILITIES) (61,783 ) (32,451 )
TOTAL ASSETS LESS CURRENT LIABILITIES 185,369 245,625
Creditors: Amounts Falling Due After More Than One Year 8 (23,711 ) (54,740 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (61,788 ) (61,177 )
NET ASSETS 99,870 129,708
CAPITAL AND RESERVES
Called up share capital 10 2,000 2,000
Profit and Loss Account 97,870 127,708
SHAREHOLDERS' FUNDS 99,870 129,708
Page 1
Page 2
For the year ending 30 September 2024 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 Andrew Coker
Director
06/11/2024
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
J. Coker Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02638127 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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:
Freehold 2% WDV
Plant & Machinery 15% WDV
Motor Vehicles 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts 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.
2.5. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. 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 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2023: 16)
15 16
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 October 2023 120,719 475,755 46,555 9,765
As at 30 September 2024 120,719 475,755 46,555 9,765
Depreciation
As at 1 October 2023 37,765 302,324 30,791 8,643
Provided during the period 1,659 26,012 2,365 168
As at 30 September 2024 39,424 328,336 33,156 8,811
Net Book Value
As at 30 September 2024 81,295 147,419 13,399 954
As at 1 October 2023 82,954 173,431 15,764 1,122
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Computer Equipment Total
£ £
Cost
As at 1 October 2023 15,202 667,996
As at 30 September 2024 15,202 667,996
Depreciation
As at 1 October 2023 10,397 389,920
Provided during the period 720 30,924
As at 30 September 2024 11,117 420,844
Net Book Value
As at 30 September 2024 4,085 247,152
As at 1 October 2023 4,805 278,076
5. Stocks
2024 2023
£ £
Stock 1,740 1,630
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 140,968 149,869
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 21,127 25,150
Trade creditors 135,515 138,717
Bank loans and overdrafts 10,000 12,973
Corporation tax 18,032 16,168
Other taxes and social security 19,083 19,171
VAT 32,908 35,362
Other creditors 3,876 2,780
Directors' loan accounts 577 662
241,118 250,983
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 12,878 33,907
Bank loans 10,833 20,833
23,711 54,740
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 21,127 25,150
Later than one year and not later than five years 12,878 33,907
34,005 59,057
34,005 59,057
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2,000 2,000
11. Related Party Transactions
Included in the Other Creditors is an amount owed to the company directors totalling £577 (2023 - £662), no interest is to be charged.
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