Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 00750107 Mr G Cooper Mr B Cooper Mr C Cooper Mr G Cooper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00750107 2023-04-30 00750107 2024-04-30 00750107 2023-05-01 2024-04-30 00750107 frs-core:CurrentFinancialInstruments 2024-04-30 00750107 frs-core:Non-currentFinancialInstruments 2024-04-30 00750107 frs-core:BetweenOneFiveYears 2024-04-30 00750107 frs-core:ComputerEquipment 2024-04-30 00750107 frs-core:ComputerEquipment 2023-05-01 2024-04-30 00750107 frs-core:ComputerEquipment 2023-04-30 00750107 frs-core:FurnitureFittings 2024-04-30 00750107 frs-core:FurnitureFittings 2023-05-01 2024-04-30 00750107 frs-core:FurnitureFittings 2023-04-30 00750107 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 00750107 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 00750107 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 00750107 frs-core:MotorVehicles 2024-04-30 00750107 frs-core:MotorVehicles 2023-05-01 2024-04-30 00750107 frs-core:MotorVehicles 2023-04-30 00750107 frs-core:PlantMachinery 2024-04-30 00750107 frs-core:PlantMachinery 2023-05-01 2024-04-30 00750107 frs-core:PlantMachinery 2023-04-30 00750107 frs-core:WithinOneYear 2024-04-30 00750107 frs-core:CapitalRedemptionReserve 2024-04-30 00750107 frs-core:ShareCapital 2024-04-30 00750107 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 00750107 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 00750107 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 00750107 frs-bus:SmallEntities 2023-05-01 2024-04-30 00750107 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 00750107 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 00750107 frs-bus:Director1 2023-05-01 2024-04-30 00750107 frs-bus:Director2 2023-05-01 2024-04-30 00750107 frs-bus:Director3 2023-05-01 2024-04-30 00750107 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 00750107 frs-countries:EnglandWales 2023-05-01 2024-04-30 00750107 2022-04-30 00750107 2023-04-30 00750107 2022-05-01 2023-04-30 00750107 frs-core:CurrentFinancialInstruments 2023-04-30 00750107 frs-core:Non-currentFinancialInstruments 2023-04-30 00750107 frs-core:BetweenOneFiveYears 2023-04-30 00750107 frs-core:WithinOneYear 2023-04-30 00750107 frs-core:CapitalRedemptionReserve 2023-04-30 00750107 frs-core:ShareCapital 2023-04-30 00750107 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 00750107
Cooper & Denny Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 00750107
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 87,628 87,117
87,628 87,117
CURRENT ASSETS
Stocks 5 3,188 4,286
Debtors 6 354,637 425,552
Cash at bank and in hand 45,330 14,414
403,155 444,252
Creditors: Amounts Falling Due Within One Year 7 (242,325 ) (277,099 )
NET CURRENT ASSETS (LIABILITIES) 160,830 167,153
TOTAL ASSETS LESS CURRENT LIABILITIES 248,458 254,270
Creditors: Amounts Falling Due After More Than One Year 8 (4,234 ) (8,228 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (18,131 ) (14,486 )
NET ASSETS 226,093 231,556
CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Capital redemption reserve 1,000 1,000
Profit and Loss Account 224,093 229,556
SHAREHOLDERS' FUNDS 226,093 231,556
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For the year ending 30 April 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 G Cooper
Director
21 January 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Cooper & Denny Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00750107 . The registered office is Reydon Business Park, Fountain Way, Reydon, Southwold, Suffolk, IP18 6SZ.
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:
Freehold No depreciation
Plant & Machinery 10% on reducing balance
Motor Vehicles 20% on reducing balance
Fixtures & Fittings 10% on reducing balance
Computer Equipment 10% on reducing balance
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2023: 19)
17 19
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 May 2023 5,961 31,881 135,468 8,231
Additions - - 18,400 500
Disposals - - (3,500 ) -
As at 30 April 2024 5,961 31,881 150,368 8,731
Depreciation
As at 1 May 2023 - 25,169 65,671 6,154
Provided during the period - 672 14,801 220
Disposals - - (1,061 ) -
As at 30 April 2024 - 25,841 79,411 6,374
Net Book Value
As at 30 April 2024 5,961 6,040 70,957 2,357
As at 1 May 2023 5,961 6,712 69,797 2,077
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Computer Equipment Total
£ £
Cost
As at 1 May 2023 7,195 188,736
Additions - 18,900
Disposals - (3,500 )
As at 30 April 2024 7,195 204,136
Depreciation
As at 1 May 2023 4,625 101,619
Provided during the period 257 15,950
Disposals - (1,061 )
As at 30 April 2024 4,882 116,508
Net Book Value
As at 30 April 2024 2,313 87,628
As at 1 May 2023 2,570 87,117
5. Stocks
2024 2023
£ £
Materials 3,188 4,286
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 70,101 63,504
Amounts recoverable on contracts 264,949 342,592
Other debtors 19,587 19,456
354,637 425,552
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 3,996 4,001
Trade creditors 57,775 88,572
Amounts owed to participating interests 90,447 90,447
Other creditors 14,714 17,481
Taxation and social security 75,393 76,598
242,325 277,099
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,234 8,228
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9. Secured Creditors
The loans in respect of the hire purchase are secured against the assets to which they relate.
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 12,229
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,996 4,001
Later than one year and not later than five years 4,234 8,228
8,230 12,229
8,230 12,229
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
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