Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2024 1 September 2023 false 1 September 2024 4 June 2025 4 June 2025 8635135 Mr Peter Bluckert true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 8635135 2024-08-31 8635135 2025-06-04 8635135 2024-09-01 2025-06-04 8635135 frs-core:CurrentFinancialInstruments 2025-06-04 8635135 frs-core:ShareCapital 2025-06-04 8635135 frs-core:RetainedEarningsAccumulatedLosses 2025-06-04 8635135 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-06-04 8635135 frs-bus:FilletedAccounts 2024-09-01 2025-06-04 8635135 frs-bus:SmallEntities 2024-09-01 2025-06-04 8635135 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-06-04 8635135 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-06-04 8635135 1 2024-09-01 2025-06-04 8635135 frs-bus:Director1 2024-09-01 2025-06-04 8635135 frs-countries:EnglandWales 2024-09-01 2025-06-04 8635135 2023-08-31 8635135 2024-08-31 8635135 2023-09-01 2024-08-31 8635135 frs-core:CurrentFinancialInstruments 2024-08-31 8635135 frs-core:Non-currentFinancialInstruments 2024-08-31 8635135 frs-core:ShareCapital 2024-08-31 8635135 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 8635135
Courage And Spark Limited
Financial Statements
For the Period 1 September 2024 to 4 June 2025
APR Accountancy Services
Shan House
80-86 North Street
Keighley
West Yorkshire
BD21 3AF
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 8635135
4 June 2025 31 August 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 3,356 33,456
Cash at bank and in hand 546,987 541,626
550,343 575,082
Creditors: Amounts Falling Due Within One Year 5 2,451 (14,935 )
NET CURRENT ASSETS (LIABILITIES) 552,794 560,147
TOTAL ASSETS LESS CURRENT LIABILITIES 552,794 560,147
NET ASSETS 552,794 560,147
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 552,694 560,047
SHAREHOLDERS' FUNDS 552,794 560,147
For the period ending 4 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Peter Bluckert
Director
04/06/2025
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
Courage And Spark Limited is a private company, limited by shares, incorporated in England & Wales, registered number 8635135 . The registered office is C/o APR Accountancy Services, Shan House, 80-86 North Street, Keighley, BD21 3AF.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Debtors
4 June 2025 31 August 2024
£ £
Due within one year
Other debtors - 480
Other taxes and social security 3,356 241
3,356 721
Due after more than one year
Loan - 32,735
3,356 33,456
5. Creditors: Amounts Falling Due Within One Year
4 June 2025 31 August 2024
£ £
Corporation tax (2,451 ) 14,179
Accruals and deferred income - 595
Director's loan account - 161
(2,451 ) 14,935
6. Share Capital
4 June 2025 31 August 2024
£ £
Allotted, Called up and fully paid 100 100
Page 2
Page 3
7. Ultimate Controlling Party
The company's ultimate controlling party is P Bluckert & L Bluckert by virtue of their ownership of 40% each of the issued share capital in the company.
Page 3