Acorah Software Products - Accounts Production 16.1.200 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 02563832 Mr David Hover Mrs Nicola Hover iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02563832 2023-09-30 02563832 2024-09-30 02563832 2023-10-01 2024-09-30 02563832 frs-core:Non-currentFinancialInstruments 2024-09-30 02563832 frs-core:BetweenOneFiveYears 2024-09-30 02563832 frs-core:ComputerEquipment 2023-10-01 2024-09-30 02563832 frs-core:FurnitureFittings 2023-10-01 2024-09-30 02563832 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 02563832 frs-core:MotorVehicles 2023-10-01 2024-09-30 02563832 frs-core:PlantMachinery 2023-10-01 2024-09-30 02563832 frs-core:WithinOneYear 2024-09-30 02563832 frs-core:ShareCapital 2024-09-30 02563832 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 02563832 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 02563832 frs-bus:AbridgedAccounts 2023-10-01 2024-09-30 02563832 frs-bus:SmallEntities 2023-10-01 2024-09-30 02563832 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 02563832 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 02563832 frs-bus:Director1 2023-10-01 2024-09-30 02563832 frs-bus:Director2 2023-10-01 2024-09-30 02563832 frs-countries:EnglandWales 2023-10-01 2024-09-30 02563832 2022-09-30 02563832 2023-09-30 02563832 2022-10-01 2023-09-30 02563832 frs-core:Non-currentFinancialInstruments 2023-09-30 02563832 frs-core:BetweenOneFiveYears 2023-09-30 02563832 frs-core:WithinOneYear 2023-09-30 02563832 frs-core:ShareCapital 2023-09-30 02563832 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 02563832
Gillett Cook Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 02563832
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 53,822 81,118
53,822 81,118
CURRENT ASSETS
Stocks 357,000 325,000
Debtors 217,292 237,627
Cash at bank and in hand 303 9,483
574,595 572,110
Creditors: Amounts Falling Due Within One Year (530,444 ) (514,573 )
NET CURRENT ASSETS (LIABILITIES) 44,151 57,537
TOTAL ASSETS LESS CURRENT LIABILITIES 97,973 138,655
Creditors: Amounts Falling Due After More Than One Year (36,194 ) (60,923 )
NET ASSETS 61,779 77,732
CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
Profit and Loss Account 60,779 76,732
SHAREHOLDERS' FUNDS 61,779 77,732
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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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 September 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr David Hover
Director
03/01/2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Gillett Cook Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02563832 . The registered office is 76 Canterbury Innovation Centre, University Road, Canterbury, Kent, CT2 7FG.
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.
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.
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:
Leasehold 15% on cost
Plant & Machinery 15% on cost
Motor Vehicles 25 % on cost
Fixtures & Fittings 15% on cost
Computer Equipment 33% on cost
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.
2.6. Government Assistance
Coronavirus Job Retention Scheme (CJRS)

Gillett Cook Limited has recognised the grant it received from the CJRS scheme on the accruals basis. As this was a grant for immediate financial support during the Covid-19 pandemic, it has been recognised immediately in the profit and loss account. The company met the eligibility criteria set out by the Government. The grant amounted to £32,728 and was received during the year.



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3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2023: 16)
14 16
4. Tangible Assets
Total
£
Cost
As at 1 October 2023 376,134
Additions 3,744
As at 30 September 2024 379,878
Depreciation
As at 1 October 2023 295,016
Provided during the period 31,040
As at 30 September 2024 326,056
Net Book Value
As at 30 September 2024 53,822
As at 1 October 2023 81,118
5. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 14,397 12,954
Later than one year and not later than five years 29,146 43,543
43,543 56,497
43,543 56,497
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
7. Reserves
Profit and loss account
The profit and loss account includes all current and prior period retained profits and losses.
8. Related Party Transactions
At the year end, key personnel were owed £62,210 (202: £70,420) from the company. This amount is unsecured, interest free and repayble on demand.
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