Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04762571 Mrs Susan Cocker Mr Mark Cocker Mrs Susan Cocker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04762571 2024-03-31 04762571 2025-03-31 04762571 2024-04-01 2025-03-31 04762571 frs-core:CurrentFinancialInstruments 2025-03-31 04762571 frs-core:ComputerEquipment 2025-03-31 04762571 frs-core:ComputerEquipment 2024-04-01 2025-03-31 04762571 frs-core:ComputerEquipment 2024-03-31 04762571 frs-core:FurnitureFittings 2025-03-31 04762571 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04762571 frs-core:FurnitureFittings 2024-03-31 04762571 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 04762571 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04762571 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 04762571 frs-core:PlantMachinery 2025-03-31 04762571 frs-core:PlantMachinery 2024-04-01 2025-03-31 04762571 frs-core:PlantMachinery 2024-03-31 04762571 frs-core:ShareCapital 2025-03-31 04762571 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04762571 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04762571 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04762571 frs-bus:SmallEntities 2024-04-01 2025-03-31 04762571 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04762571 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04762571 frs-bus:Director1 2024-04-01 2025-03-31 04762571 frs-bus:Director2 2024-04-01 2025-03-31 04762571 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04762571 frs-countries:EnglandWales 2024-04-01 2025-03-31 04762571 2023-03-31 04762571 2024-03-31 04762571 2023-04-01 2024-03-31 04762571 frs-core:CurrentFinancialInstruments 2024-03-31 04762571 frs-core:ShareCapital 2024-03-31 04762571 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04762571
Suzoca Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Golding Accountancy
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 04762571
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,040 1,067
1,040 1,067
CURRENT ASSETS
Debtors 5 6,997 21,192
Cash at bank and in hand 58,093 53,493
65,090 74,685
Creditors: Amounts Falling Due Within One Year 6 (34,242 ) (38,869 )
NET CURRENT ASSETS (LIABILITIES) 30,848 35,816
TOTAL ASSETS LESS CURRENT LIABILITIES 31,888 36,883
PROVISIONS FOR LIABILITIES
Deferred Taxation (200 ) (200 )
NET ASSETS 31,688 36,683
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 31,588 36,583
SHAREHOLDERS' FUNDS 31,688 36,683
For the year ending 31 March 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 Mark Cocker
Director
13 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
Suzoca Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04762571 . The registered office is 157 Lower Higham Road, Chalk, Kent, DA12 2NW.
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:
Freehold 10 years straight line
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing Balance
Computer Equipment 3 Years Straightline
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 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 (2024: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 10,395 448 21,274 4,686 36,803
Additions - - - 882 882
As at 31 March 2025 10,395 448 21,274 5,568 37,685
Depreciation
As at 1 April 2024 10,395 284 21,275 3,782 35,736
Provided during the period - 41 - 868 909
As at 31 March 2025 10,395 325 21,275 4,650 36,645
Net Book Value
As at 31 March 2025 - 123 (1 ) 918 1,040
As at 1 April 2024 - 164 (1 ) 904 1,067
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 6,660 19,488
Prepayments and accrued income - 463
Other taxes and social security 337 1,241
6,997 21,192
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 8,782 15,512
Corporation tax 14,450 7,997
VAT 7,004 9,420
Net wages 2,521 -
Other creditors 289 3,930
Accruals and deferred income 778 1,548
Directors' loan accounts 418 462
34,242 38,869
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
Page 3