Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 09243479 Mr G Cooper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09243479 2023-10-31 09243479 2024-10-31 09243479 2023-11-01 2024-10-31 09243479 frs-core:CurrentFinancialInstruments 2024-10-31 09243479 frs-core:Non-currentFinancialInstruments 2024-10-31 09243479 frs-core:InvestmentPropertyIncludedWithinPPE 2024-10-31 09243479 frs-core:InvestmentPropertyIncludedWithinPPE 2023-10-31 09243479 frs-core:ShareCapital 2024-10-31 09243479 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 09243479 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 09243479 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 09243479 frs-bus:SmallEntities 2023-11-01 2024-10-31 09243479 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 09243479 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 09243479 frs-core:UnlistedNon-exchangeTraded 2024-10-31 09243479 frs-core:UnlistedNon-exchangeTraded 2023-10-31 09243479 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-10-31 09243479 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-10-31 09243479 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 09243479 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-10-31 09243479 frs-bus:Director1 2023-11-01 2024-10-31 09243479 frs-countries:EnglandWales 2023-11-01 2024-10-31 09243479 2022-10-31 09243479 2023-10-31 09243479 2022-11-01 2023-10-31 09243479 frs-core:CurrentFinancialInstruments 2023-10-31 09243479 frs-core:Non-currentFinancialInstruments 2023-10-31 09243479 frs-core:ShareCapital 2023-10-31 09243479 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 09243479
Geoffrey Cooper Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09243479
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 250,000 250,000
Investments 5 9,999 9,999
259,999 259,999
CURRENT ASSETS
Debtors 6 90,447 97,647
Cash at bank and in hand 18,559 9,965
109,006 107,612
Creditors: Amounts Falling Due Within One Year 7 (16,965 ) (16,875 )
NET CURRENT ASSETS (LIABILITIES) 92,041 90,737
TOTAL ASSETS LESS CURRENT LIABILITIES 352,040 350,736
Creditors: Amounts Falling Due After More Than One Year 8 (5,259 ) (13,509 )
NET ASSETS 346,781 337,227
CAPITAL AND RESERVES
Called up share capital 10 10,000 10,000
Profit and Loss Account 336,781 327,227
SHAREHOLDERS' FUNDS 346,781 337,227
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For the year ending 31 October 2024 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 G Cooper
Director
11 June 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
Geoffrey Cooper Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09243479 . The registered office is 3a Quay View Business Park, Barnards Way, Lowestoft, Suffolk, NR32 2HD.
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. 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.
2.4. 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: 1 (2023: 1)
1 1
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4. Tangible Assets
Investment Properties
£
Cost
As at 1 November 2023 250,000
As at 31 October 2024 250,000
Net Book Value
As at 31 October 2024 250,000
As at 1 November 2023 250,000
Cost or valuation as at 31 October 2024 represented by:
Investment Properties
£
At cost 250,000
250,000
5. Investments
Unlisted
£
Cost
As at 1 November 2023 9,999
As at 31 October 2024 9,999
Provision
As at 1 November 2023 -
As at 31 October 2024 -
Net Book Value
As at 31 October 2024 9,999
As at 1 November 2023 9,999
6. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings 90,447 90,447
Other debtors - 7,200
90,447 97,647
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 7,800 7,800
Other creditors 6,924 6,912
Taxation and social security 2,241 2,163
16,965 16,875
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 5,259 13,509
9. Secured Creditors
The bank loan has been secrued by a debenture. This is supported by the security of the investment property of 26 Fountain Way, Reydon Business Park which Geoffrey Cooper Limited owns. 
2024 2023
£ £
Bank loans and overdrafts 13,509 21,309
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10,000 10,000
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