Acorah Software Products - Accounts Production 16.2.850 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 09181145 Mr J Cardwell Mr P Cobb iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09181145 2023-08-31 09181145 2024-08-31 09181145 2023-09-01 2024-08-31 09181145 frs-core:CurrentFinancialInstruments 2024-08-31 09181145 frs-core:Non-currentFinancialInstruments 2024-08-31 09181145 frs-core:ComputerEquipment 2024-08-31 09181145 frs-core:ComputerEquipment 2023-09-01 2024-08-31 09181145 frs-core:ComputerEquipment 2023-08-31 09181145 frs-core:NetGoodwill 2024-08-31 09181145 frs-core:NetGoodwill 2023-09-01 2024-08-31 09181145 frs-core:NetGoodwill 2023-08-31 09181145 frs-core:MotorVehicles 2024-08-31 09181145 frs-core:MotorVehicles 2023-09-01 2024-08-31 09181145 frs-core:MotorVehicles 2023-08-31 09181145 frs-core:PlantMachinery 2024-08-31 09181145 frs-core:PlantMachinery 2023-09-01 2024-08-31 09181145 frs-core:PlantMachinery 2023-08-31 09181145 frs-core:RevaluationReserve 2023-09-01 2024-08-31 09181145 frs-core:RevaluationReserve 2024-08-31 09181145 frs-core:ShareCapital 2024-08-31 09181145 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09181145 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 09181145 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 09181145 frs-bus:SmallEntities 2023-09-01 2024-08-31 09181145 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 09181145 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 09181145 frs-core:DeferredTaxation 2023-09-01 2024-08-31 09181145 frs-core:DeferredTaxation 2023-08-31 09181145 frs-core:DeferredTaxation 2024-08-31 09181145 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2024-08-31 09181145 frs-bus:Director1 2023-09-01 2024-08-31 09181145 frs-bus:Director2 2023-09-01 2024-08-31 09181145 frs-countries:EnglandWales 2023-09-01 2024-08-31 09181145 2022-08-31 09181145 2023-08-31 09181145 2022-09-01 2023-08-31 09181145 frs-core:CurrentFinancialInstruments 2023-08-31 09181145 frs-core:Non-currentFinancialInstruments 2023-08-31 09181145 frs-core:RevaluationReserve 2023-08-31 09181145 frs-core:ShareCapital 2023-08-31 09181145 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 09181145
Cobwell Scaffolding Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09181145
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 51,437 64,562
51,437 64,562
CURRENT ASSETS
Debtors 6 20,081 34,177
Investments 7 44,980 20,456
Cash at bank and in hand 107,249 151,782
172,310 206,415
Creditors: Amounts Falling Due Within One Year 8 (25,574 ) (16,940 )
NET CURRENT ASSETS (LIABILITIES) 146,736 189,475
TOTAL ASSETS LESS CURRENT LIABILITIES 198,173 254,037
Creditors: Amounts Falling Due After More Than One Year 9 (15,001 ) (25,834 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (14,433 ) (12,267 )
NET ASSETS 168,739 215,936
CAPITAL AND RESERVES
Called up share capital 12 2 2
Revaluation reserve 13 19,864 -
Profit and Loss Account 148,873 215,934
SHAREHOLDERS' FUNDS 168,739 215,936
Page 1
Page 2
For the year 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 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 J Cardwell
Director
28 April 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
Cobwell Scaffolding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09181145 . The registered office is Hillborough Business Park, Sweechbridge Road, Herne Bay, CT6 6TE.
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.

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 is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life.
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:
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33% straight line
2.5. 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: 2 (2023: 2)
2 2
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2023 25,000
As at 31 August 2024 25,000
Amortisation
As at 1 September 2023 25,000
As at 31 August 2024 25,000
Net Book Value
As at 31 August 2024 -
As at 1 September 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 155,291 105,536 2,222 263,049
As at 31 August 2024 155,291 105,536 2,222 263,049
Depreciation
As at 1 September 2023 123,312 74,055 1,120 198,487
Provided during the period 4,797 7,870 458 13,125
As at 31 August 2024 128,109 81,925 1,578 211,612
Net Book Value
As at 31 August 2024 27,182 23,611 644 51,437
As at 1 September 2023 31,979 31,481 1,102 64,562
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 18,709 30,083
Other debtors 1,372 4,094
20,081 34,177
7. Current Asset Investments
2024 2023
£ £
Unlisted investments 44,980 20,456
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,409 926
Bank loans and overdrafts 10,833 10,000
Other creditors 450 762
Taxation and social security 12,882 5,252
25,574 16,940
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 15,001 25,834
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Fair value movements on financial instruments 4,660 -
Other timing differences 9,773 12,267
14,433 12,267
11. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 September 2023 12,267 12,267
Additions 4,660 4,660
Reversals (2,494 ) (2,494)
Balance at 31 August 2024 14,433 14,433
12. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
13. Reserves
Revaluation Reserve
£
Surplus on revaluation 19,864
As at 31 August 2024 19,864
The revaluation reserve represents non-distributable reserves arising on the revlauation of current asset investments net of the associated deferred tax liability.
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