Acorah Software Products - Accounts Production 16.1.300 false true 2 July 2023 1 July 2022 false 3 July 2023 30 June 2024 30 June 2024 09645673 Mr Maximilian Meyer-Dubiel Mr Jonathan Heilbron Mr. Edward Rosner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09645673 2023-07-02 09645673 2024-06-30 09645673 2023-07-03 2024-06-30 09645673 frs-core:CurrentFinancialInstruments 2024-06-30 09645673 frs-core:Non-currentFinancialInstruments 2024-06-30 09645673 frs-core:BetweenOneFiveYears 2024-06-30 09645673 frs-core:ComputerEquipment 2024-06-30 09645673 frs-core:ComputerEquipment 2023-07-03 2024-06-30 09645673 frs-core:ComputerEquipment 2023-07-02 09645673 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-03 2024-06-30 09645673 frs-core:FurnitureFittings 2024-06-30 09645673 frs-core:FurnitureFittings 2023-07-03 2024-06-30 09645673 frs-core:FurnitureFittings 2023-07-02 09645673 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-30 09645673 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-03 2024-06-30 09645673 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-02 09645673 frs-core:OtherResidualIntangibleAssets 2024-06-30 09645673 frs-core:OtherResidualIntangibleAssets 2023-07-02 09645673 frs-core:PlantMachinery 2024-06-30 09645673 frs-core:PlantMachinery 2023-07-03 2024-06-30 09645673 frs-core:PlantMachinery 2023-07-02 09645673 frs-core:WithinOneYear 2024-06-30 09645673 frs-core:SharePremium 2024-06-30 09645673 frs-core:ShareCapital 2024-06-30 09645673 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 09645673 frs-bus:PrivateLimitedCompanyLtd 2023-07-03 2024-06-30 09645673 frs-bus:FilletedAccounts 2023-07-03 2024-06-30 09645673 frs-bus:SmallEntities 2023-07-03 2024-06-30 09645673 frs-bus:AuditExempt-NoAccountantsReport 2023-07-03 2024-06-30 09645673 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-03 2024-06-30 09645673 frs-bus:Director1 2023-07-03 2024-06-30 09645673 frs-bus:Director2 2023-07-03 2024-06-30 09645673 frs-bus:Director3 2023-07-03 2024-06-30 09645673 frs-countries:EnglandWales 2023-07-03 2024-06-30 09645673 2022-06-30 09645673 2023-07-02 09645673 2022-07-01 2023-07-02 09645673 frs-core:CurrentFinancialInstruments 2023-07-02 09645673 frs-core:Non-currentFinancialInstruments 2023-07-02 09645673 frs-core:BetweenOneFiveYears 2023-07-02 09645673 frs-core:WithinOneYear 2023-07-02 09645673 frs-core:SharePremium 2023-07-02 09645673 frs-core:ShareCapital 2023-07-02 09645673 frs-core:RetainedEarningsAccumulatedLosses 2023-07-02
Registered number: 09645673
Catimor Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Virgate Accounts Ltd
1st Floor Olympus House
Quedgeley
Gloucester
GL2 4NF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09645673
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,045 1,045
Tangible Assets 5 2,094,329 1,896,447
2,095,374 1,897,492
CURRENT ASSETS
Stocks 6 218,609 137,734
Debtors 7 649,430 476,947
Cash at bank and in hand 1,963,284 620,187
2,831,323 1,234,868
Creditors: Amounts Falling Due Within One Year 8 (1,924,977 ) (1,858,617 )
NET CURRENT ASSETS (LIABILITIES) 906,346 (623,749 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,001,720 1,273,743
Creditors: Amounts Falling Due After More Than One Year 9 (256,085 ) (444,176 )
NET ASSETS 2,745,635 829,567
CAPITAL AND RESERVES
Called up share capital 11 2,702 2,582
Share premium account 3,310,797 1,221,127
Profit and Loss Account (567,864 ) (394,142 )
SHAREHOLDERS' FUNDS 2,745,635 829,567
Page 1
Page 2
For the year ending 30 June 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. Edward Rosner
Director
18/03/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Catimor Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09645673 . The registered office is Redemption Roasters, 9c York Way, London, N7 9GY.
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. 
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are represented by Trade Marks.  Trade Marks have been measured at cost, which is considered the best estimate of its fair value.
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 Straight line over 9 years
Plant & Machinery Reducing balance at 15%
Fixtures & Fittings Reducing balance at 15%
Computer Equipment Straight line over 5 years
The above depreciation policies have been reveiwed in the year to show a more reliable and realistic net book value is disclosed in the accounts.  The prior year depreciation charges have not been restated.
2.5. 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.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 122 (2023: 140)
122 140
Page 3
Page 4
4. Intangible Assets
Other
£
Cost
As at 3 July 2023 1,045
As at 30 June 2024 1,045
Net Book Value
As at 30 June 2024 1,045
As at 3 July 2023 1,045
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 3 July 2023 695,726 1,036,084 561,645 38,227 2,331,682
Additions 78,517 228,763 141,035 20,603 468,918
As at 30 June 2024 774,243 1,264,847 702,680 58,830 2,800,600
Depreciation
As at 3 July 2023 114,628 210,535 89,343 20,729 435,235
Provided during the period 74,113 130,819 58,301 7,803 271,036
As at 30 June 2024 188,741 341,354 147,644 28,532 706,271
Net Book Value
As at 30 June 2024 585,502 923,493 555,036 30,298 2,094,329
As at 3 July 2023 581,098 825,549 472,302 17,498 1,896,447
6. Stocks
2024 2023
£ £
Stock 218,609 137,734
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 178,733 198,771
Prepayments and accrued income 345,829 110,409
Other debtors 124,868 167,767
649,430 476,947
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 132,952 152,641
Trade creditors 639,605 582,208
Bank loans and overdrafts 58,587 69,476
Other taxes and social security 79,674 101,901
VAT 86,027 207,521
Other creditors 244,183 227,537
Accruals and deferred income 683,646 517,333
Directors' loan accounts 303 -
1,924,977 1,858,617
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 111,124 244,076
Bank loans 144,961 200,100
256,085 444,176
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 132,952 152,641
Later than one year and not later than five years 111,124 244,076
244,076 396,717
244,076 396,717
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2,702 2,582
Page 5