Acorah Software Products - Accounts Production 16.0.110 false true 28 February 2023 10 February 2022 true No description of principal activity 1 March 2023 31 August 2024 31 August 2024 13906556 Mr Leigh Scantlin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13906556 2023-02-28 13906556 2024-08-31 13906556 2023-03-01 2024-08-31 13906556 frs-core:CurrentFinancialInstruments 2024-08-31 13906556 frs-core:FurnitureFittings 2024-08-31 13906556 frs-core:FurnitureFittings 2023-03-01 2024-08-31 13906556 frs-core:FurnitureFittings 2023-02-28 13906556 frs-core:ShareCapital 2024-08-31 13906556 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 13906556 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-08-31 13906556 frs-bus:FullAccounts 2023-03-01 2024-08-31 13906556 frs-bus:SmallEntities 2023-03-01 2024-08-31 13906556 frs-bus:AuditExemptWithAccountantsReport 2023-03-01 2024-08-31 13906556 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-08-31 13906556 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-03-01 2024-08-31 13906556 frs-bus:Director1 2023-03-01 2024-08-31 13906556 frs-countries:EnglandWales 2023-03-01 2024-08-31 13906556 2022-02-09 13906556 2023-02-28 13906556 2022-02-10 2023-02-28 13906556 frs-core:CurrentFinancialInstruments 2023-02-28 13906556 frs-core:ShareCapital 2023-02-28 13906556 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28
Registered number: 13906556
Cobham Larder Limited
Director's Report and
Unaudited Financial Statements
For the Period 1 March 2023 to 31 August 2024
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5
Notes to the Financial Statements 6—7
Page 1
Company Information
Director Mr Leigh Scantlin
Company Number 13906556
Registered Office Units 8/9 Parsons Court,
Welbury Way, Aycliffe Business Park,
Newton Aycliffe,
Co Durham
DL5 6ZE
Accountants Pulse Accountants & Tax Advisers Limited
Units 8&9 Parsons Court
Aycliffe Business Park
Newton Aycliffe
Durham
DL5 6ZE
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the period ended 31 August 2024.
Directors
The director who held office during the period were as follows:
Mr Leigh Scantlin
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Leigh Scantlin
Director
8th February 2025
Page 2
Page 3
Accountant's Report
In accordance with the engagement letter dated 1st January 2024, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at period ended 31 August 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
8th February 2025
Pulse Accountants & Tax Advisers Limited
Units 8&9 Parsons Court
Aycliffe Business Park
Newton Aycliffe
Durham
DL5 6ZE
Page 3
Page 4
Profit and Loss Account
31 August 2024 28 February 2023
Notes £ £
TURNOVER 470,029 219,042
Cost of sales (266,059 ) (131,150 )
GROSS PROFIT 203,970 87,892
Administrative expenses (212,957 ) (110,827 )
Other operating income 3,700 25,700
OPERATING (LOSS)/PROFIT (5,287 ) 2,765
Exceptional items 75,545 -
Interest payable and similar charges (6,599 ) (2,890 )
PROFIT/(LOSS) FOR THE FINANCIAL PERIOD 63,659 (125 )
The notes on pages 6 to 7 form part of these financial statements.
Page 4
Page 5
Balance Sheet
31 August 2024 28 February 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,701 (100 )
1,701 (100 )
CURRENT ASSETS
Stocks 5 1,900 1,219
Debtors 6 82,434 30,673
Cash at bank and in hand 16,424 19,180
100,758 51,072
Creditors: Amounts Falling Due Within One Year 7 (99,429 ) (51,601 )
NET CURRENT ASSETS (LIABILITIES) 1,329 (529 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,030 (629 )
NET ASSETS/(LIABILITIES) 3,030 (629 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 2,930 (729 )
SHAREHOLDERS' FUNDS 3,030 (629)
For the period ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Leigh Scantlin
Director
8th February 2025
The notes on pages 6 to 7 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
Cobham Larder Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13906556 . The registered office is Units 8/9 Parsons Court,, Welbury Way, Aycliffe Business Park,, Newton Aycliffe,, Co Durham, DL5 6ZE.
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:
Fixtures & Fittings 20% Straight Line
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2023: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 March 2023 -
Additions 1,850
As at 31 August 2024 1,850
Depreciation
As at 1 March 2023 100
Provided during the period 49
As at 31 August 2024 149
...CONTINUED
Page 6
Page 7
Net Book Value
As at 31 August 2024 1,701
As at 1 March 2023 (100 )
5. Stocks
31 August 2024 28 February 2023
£ £
Finished goods 1,900 1,219
6. Debtors
31 August 2024 28 February 2023
£ £
Due within one year
Trade debtors 3,812 -
Amounts owed by participating interests 75,545 -
Other debtors 3,077 30,673
82,434 30,673
7. Creditors: Amounts Falling Due Within One Year
31 August 2024 28 February 2023
£ £
Trade creditors 26,712 34,317
Bank loans and overdrafts 443 -
Amounts owed to participating interests 66,982 -
Other creditors - 6,014
Taxation and social security 5,292 11,270
99,429 51,601
8. Share Capital
31 August 2024 28 February 2023
£ £
Allotted, Called up and fully paid 100 100
Page 7