Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 03139135 Mr Michael Hall Mrs Monica Hall Mr John Oak Mrs Christine Oak iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03139135 2023-12-31 03139135 2024-12-31 03139135 2024-01-01 2024-12-31 03139135 frs-core:CurrentFinancialInstruments 2024-12-31 03139135 frs-core:Non-currentFinancialInstruments 2024-12-31 03139135 frs-core:PlantMachinery 2024-12-31 03139135 frs-core:PlantMachinery 2024-01-01 2024-12-31 03139135 frs-core:PlantMachinery 2023-12-31 03139135 frs-core:ShareCapital 2024-12-31 03139135 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 03139135 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 03139135 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 03139135 frs-bus:SmallEntities 2024-01-01 2024-12-31 03139135 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 03139135 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 03139135 frs-bus:Director1 2024-01-01 2024-12-31 03139135 frs-bus:Director2 2024-01-01 2024-12-31 03139135 frs-bus:Director3 2024-01-01 2024-12-31 03139135 frs-bus:Director4 2024-01-01 2024-12-31 03139135 frs-countries:EnglandWales 2024-01-01 2024-12-31 03139135 2022-12-31 03139135 2023-12-31 03139135 2023-01-01 2023-12-31 03139135 frs-core:CurrentFinancialInstruments 2023-12-31 03139135 frs-core:Non-currentFinancialInstruments 2023-12-31 03139135 frs-core:ShareCapital 2023-12-31 03139135 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 03139135
Coy Pond Developments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03139135
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 58 77
Investment Properties 5 2,500,000 2,500,000
2,500,058 2,500,077
CURRENT ASSETS
Stocks 6 10,000 10,000
Debtors 7 508,345 452,458
Cash at bank and in hand 70,146 123,011
588,491 585,469
Creditors: Amounts Falling Due Within One Year 8 (645,889 ) (644,989 )
NET CURRENT ASSETS (LIABILITIES) (57,398 ) (59,520 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,442,660 2,440,557
Creditors: Amounts Falling Due After More Than One Year 9 (743,212 ) (791,863 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (19 )
NET ASSETS 1,699,448 1,648,675
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 1,699,348 1,648,575
SHAREHOLDERS' FUNDS 1,699,448 1,648,675
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Page 2
For the year ending 31 December 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 Michael Hall
Director
10 April 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
Coy Pond Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03139135 . The registered office is Unit 3 Vista Place, Coy Pond Business Park, Ingworth Road, Poole, Dorset, BH12 1JY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

These financial statements are presented in pound sterling which is the functional currency of the company.
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 property. Turnover is reduced for rebates and other similar allowances.
Sale of properties
Turnover from the sale of properties is recognised when the significant risks and rewards of ownership of the properties has transferred to the buyer.

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:
Plant & Machinery 25% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
2.6. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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2.7. 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: 4 (2023: 4)
4 4
4. Tangible Assets
Plant & Machinery
£
Cost or Valuation
As at 1 January 2024 2,030
As at 31 December 2024 2,030
Depreciation
As at 1 January 2024 1,953
Provided during the period 19
As at 31 December 2024 1,972
Net Book Value
As at 31 December 2024 58
As at 1 January 2024 77
5. Investment Property
2024
£
Fair Value
As at 1 January 2024 and 31 December 2024 2,500,000
6. Stocks
2024 2023
£ £
Work in progress 10,000 10,000
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7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,173 45
Prepayments and accrued income 7,112 2,413
Other debtors 500,060 450,000
508,345 452,458
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,559 490
Bank loans and overdrafts 61,525 74,398
Other taxes and social security 19,198 45,351
Other creditors 524,415 485,286
Accruals and deferred income 39,192 39,464
645,889 644,989
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 743,212 791,863
10. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured for which a fixed charge is held against freehold property contained within investment properties.
2024 2023
£ £
Bank loans and overdrafts 804,737 866,262
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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