Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2024 1 May 2023 false 1 May 2024 14 February 2025 14 February 2025 06146355 Jennifer Coe Roger Wild Roger Wild iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06146355 2024-04-30 06146355 2025-02-14 06146355 2024-05-01 2025-02-14 06146355 frs-core:ComputerEquipment 2025-02-14 06146355 frs-core:ComputerEquipment 2024-05-01 2025-02-14 06146355 frs-core:ComputerEquipment 2024-04-30 06146355 frs-core:NetGoodwill 2025-02-14 06146355 frs-core:NetGoodwill 2024-05-01 2025-02-14 06146355 frs-core:NetGoodwill 2024-04-30 06146355 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-02-14 06146355 frs-core:PlantMachinery 2025-02-14 06146355 frs-core:PlantMachinery 2024-05-01 2025-02-14 06146355 frs-core:PlantMachinery 2024-04-30 06146355 frs-core:ShareCapital 2025-02-14 06146355 frs-core:RetainedEarningsAccumulatedLosses 2025-02-14 06146355 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-02-14 06146355 frs-bus:FilletedAccounts 2024-05-01 2025-02-14 06146355 frs-bus:SmallEntities 2024-05-01 2025-02-14 06146355 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-02-14 06146355 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-02-14 06146355 frs-bus:Director1 2024-05-01 2025-02-14 06146355 frs-bus:Director2 2024-05-01 2025-02-14 06146355 frs-bus:CompanySecretary1 2024-05-01 2025-02-14 06146355 frs-countries:EnglandWales 2024-05-01 2025-02-14 06146355 2023-04-30 06146355 2024-04-30 06146355 2023-05-01 2024-04-30 06146355 frs-core:CurrentFinancialInstruments 2024-04-30 06146355 frs-core:ShareCapital 2024-04-30 06146355 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 06146355
Coe Design Landscape Architecture Limited
Unaudited Financial Statements
For the Period 1 May 2024 to 14 February 2025
AR Accounting
Chartered Accountant & Tax Adviser
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06146355
14 February 2025 30 April 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 - 16,071
- 16,071
CURRENT ASSETS
Stocks 6 - 9,945
Debtors 7 - 15,215
Cash at bank and in hand 143,911 228,345
143,911 253,505
Creditors: Amounts Falling Due Within One Year 8 - (11,375 )
NET CURRENT ASSETS (LIABILITIES) 143,911 242,130
TOTAL ASSETS LESS CURRENT LIABILITIES 143,911 258,201
NET ASSETS 143,911 258,201
CAPITAL AND RESERVES
Called up share capital 9 4,000 4,000
Profit and Loss Account 139,911 254,201
SHAREHOLDERS' FUNDS 143,911 258,201
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For the period ending 14 February 2025 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
Jennifer Coe
Director
Roger Wild
Director
17/02/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Coe Design Landscape Architecture Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06146355 . The registered office is 16 Fisherbridge Road, Weymouth, Dorset, DT3 6BT.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill represents the amount paid by the company for the business of Jennifer Coe Landscape Architect. Goodwill is held at cost and has been amortised since 2017.
2.4. 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 a reducing balance basis
Plant & Machinery 25% on a reducing balance basis
Computer Equipment 30% on a reducing balance basis
2.5. Stocks and Work in Progress
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. 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 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 period was: 3 (2024: 5)
3 5
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4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2024 150,000
Disposals (150,000 )
As at 14 February 2025 -
Amortisation
As at 1 May 2024 150,000
Disposals (150,000 )
As at 14 February 2025 -
Net Book Value
As at 14 February 2025 -
As at 1 May 2024 -
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 May 2024 160,353 50,280 210,633
Additions 3,566 - 3,566
Disposals (163,919 ) (50,280 ) (214,199 )
As at 14 February 2025 - - -
Depreciation
As at 1 May 2024 144,582 49,980 194,562
Disposals (144,582 ) (49,980 ) (194,562 )
As at 14 February 2025 - - -
Net Book Value
As at 14 February 2025 - - -
As at 1 May 2024 15,771 300 16,071
6. Stocks
14 February 2025 30 April 2024
£ £
Work in progress - 9,945
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7. Debtors
14 February 2025 30 April 2024
£ £
Due within one year
Trade debtors - 14,893
Prepayments and accrued income - 322
- 15,215
8. Creditors: Amounts Falling Due Within One Year
14 February 2025 30 April 2024
£ £
Trade creditors - 406
Bank loans and overdrafts - 6,561
Other taxes and social security - 639
VAT - 3,130
Other creditors - 442
Accruals and deferred income - 195
Directors' loan accounts - 2
- 11,375
9. Share Capital
14 February 2025 30 April 2024
£ £
Allotted, Called up and fully paid 4,000 4,000
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