Acorah Software Products - Accounts Production 16.3.350 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 11820325 Mr Martin Croker Mrs Mary Croker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11820325 2024-01-31 11820325 2025-01-31 11820325 2024-02-01 2025-01-31 11820325 frs-core:CurrentFinancialInstruments 2025-01-31 11820325 frs-core:FurnitureFittings 2025-01-31 11820325 frs-core:FurnitureFittings 2024-02-01 2025-01-31 11820325 frs-core:FurnitureFittings 2024-01-31 11820325 frs-core:MotorVehicles 2025-01-31 11820325 frs-core:MotorVehicles 2024-02-01 2025-01-31 11820325 frs-core:MotorVehicles 2024-01-31 11820325 frs-core:ShareCapital 2025-01-31 11820325 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 11820325 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11820325 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 11820325 frs-bus:SmallEntities 2024-02-01 2025-01-31 11820325 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 11820325 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 11820325 frs-bus:Director1 2024-02-01 2025-01-31 11820325 frs-bus:Director2 2024-02-01 2025-01-31 11820325 frs-countries:EnglandWales 2024-02-01 2025-01-31 11820325 2023-01-31 11820325 2024-01-31 11820325 2023-02-01 2024-01-31 11820325 frs-core:CurrentFinancialInstruments 2024-01-31 11820325 frs-core:ShareCapital 2024-01-31 11820325 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 11820325
Croker Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Naylor Accountancy Services Limited
16 Mount Pleasant Road
Tunbridge Wells
Kent
TN1 1QU
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11820325
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 55,850 2,669
55,850 2,669
CURRENT ASSETS
Debtors 5 33,180 17,723
Cash at bank and in hand 14,831 26,809
48,011 44,532
Creditors: Amounts Falling Due Within One Year 6 (16,443 ) (8,837 )
NET CURRENT ASSETS (LIABILITIES) 31,568 35,695
TOTAL ASSETS LESS CURRENT LIABILITIES 87,418 38,364
NET ASSETS 87,418 38,364
CAPITAL AND RESERVES
Called up share capital 7 110 110
Profit and Loss Account 87,308 38,254
SHAREHOLDERS' FUNDS 87,418 38,364
For the year ending 31 January 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
Mr Martin Croker
Director
22nd May 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Croker Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11820325 . The registered office is 4 Hillgarth, Tunbridge Wells, Kent, TN4 0DJ.
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:
Motor Vehicles 5 year straight line
Fixtures & Fittings 3 year straight line
Computer Equipment is included within Fixtures & Fittings and is on a 3 year straight line basis.
2.4. 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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 3 (2024: 3)
3 3
Page 2
Page 3
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 February 2024 - 11,030 11,030
Additions 66,802 1,953 68,755
As at 31 January 2025 66,802 12,983 79,785
Depreciation
As at 1 February 2024 - 8,361 8,361
Provided during the period 13,360 2,214 15,574
As at 31 January 2025 13,360 10,575 23,935
Net Book Value
As at 31 January 2025 53,442 2,408 55,850
As at 1 February 2024 - 2,669 2,669
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 32,731 17,346
VAT 449 377
33,180 17,723
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 84 36
Corporation tax 11,458 1,110
Other taxes and social security - 210
Directors' loan accounts 4,901 7,481
16,443 8,837
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 110 110
Page 3