Acorah Software Products - Accounts Production 16.1.300 false true true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 14219434 C Tugwell M Tugwell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14219434 2023-07-31 14219434 2024-07-31 14219434 2023-08-01 2024-07-31 14219434 frs-core:CurrentFinancialInstruments 2024-07-31 14219434 frs-core:ShareCapital 2024-07-31 14219434 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 14219434 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 14219434 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 14219434 frs-bus:SmallEntities 2023-08-01 2024-07-31 14219434 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 14219434 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 14219434 frs-bus:OrdinaryShareClass1 2023-08-01 2024-07-31 14219434 frs-bus:OrdinaryShareClass1 2024-07-31 14219434 frs-bus:Director1 2023-08-01 2024-07-31 14219434 frs-bus:Director2 2023-08-01 2024-07-31 14219434 frs-countries:EnglandWales 2023-08-01 2024-07-31 14219434 2022-07-31 14219434 2023-07-31 14219434 2022-08-01 2023-07-31 14219434 frs-core:CurrentFinancialInstruments 2023-07-31 14219434 frs-core:ShareCapital 2023-07-31 14219434 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 14219434 frs-bus:OrdinaryShareClass1 2022-08-01 2023-07-31
Registered number: 14219434
Cowleaze Child Consultancy Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14219434
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 - 100
Cash at bank and in hand 6 6
6 106
Creditors: Amounts Falling Due Within One Year 5 (2,665 ) (4,508 )
NET CURRENT ASSETS (LIABILITIES) (2,659 ) (4,402 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,659 ) (4,402 )
NET LIABILITIES (2,659 ) (4,402 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (2,759 ) (4,502 )
SHAREHOLDERS' FUNDS (2,659) (4,402)
For the year ending 31 July 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
C Tugwell
Director
06/11/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Cowleaze Child Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14219434 . The registered office is Cowleaze Farm, Woolstone, Faringdon, SN7 7QS.
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.
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
2.2. Going Concern Disclosure
The director has taken the decision to cease trading and that it is not appropriate to adopt a going concern basis of preparation in these financial statements. The director has made an assessment on the recoverability of the assets and likelihood of repayment of liabilities and has determined there is no impact on the carrying value held in these financial statements.
2.3. Turnover
Turnover comprises of Revenue recognised by the company in respect of services provided during the year. Revenue is recognised in the month in which the service is provided.
2.4. 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.
Current tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax are recognised in other comprehensive income or directly in equity.
2.5. Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
2.6. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty or notice of not more than 24 hours.
2.7. Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings - 100
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 93 978
Accruals and deferred income 240 1,500
Directors' loan accounts 2,332 2,030
2,665 4,508
6. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
7. Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
Page 3