Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 SC125144 Mr Andrew Cook Mr Alexander Cook Mrs Charlene Wedderburn Mr Alastair Cook Mr Andrew Cook true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC125144 2023-09-30 SC125144 2024-09-30 SC125144 2023-10-01 2024-09-30 SC125144 frs-core:CurrentFinancialInstruments 2024-09-30 SC125144 frs-core:Non-currentFinancialInstruments 2024-09-30 SC125144 frs-core:BetweenOneFiveYears 2024-09-30 SC125144 frs-core:ComputerEquipment 2024-09-30 SC125144 frs-core:ComputerEquipment 2023-10-01 2024-09-30 SC125144 frs-core:ComputerEquipment 2023-09-30 SC125144 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-01 2024-09-30 SC125144 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 SC125144 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC125144 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 SC125144 frs-core:MotorVehicles 2024-09-30 SC125144 frs-core:MotorVehicles 2023-10-01 2024-09-30 SC125144 frs-core:MotorVehicles 2023-09-30 SC125144 frs-core:OtherResidualIntangibleAssets 2024-09-30 SC125144 frs-core:OtherResidualIntangibleAssets 2023-10-01 2024-09-30 SC125144 frs-core:OtherResidualIntangibleAssets 2023-09-30 SC125144 frs-core:PlantMachinery 2024-09-30 SC125144 frs-core:PlantMachinery 2023-10-01 2024-09-30 SC125144 frs-core:PlantMachinery 2023-09-30 SC125144 frs-core:WithinOneYear 2024-09-30 SC125144 frs-core:ShareCapital 2024-09-30 SC125144 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC125144 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC125144 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 SC125144 frs-bus:SmallEntities 2023-10-01 2024-09-30 SC125144 frs-bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 SC125144 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC125144 1 2023-10-01 2024-09-30 SC125144 frs-bus:Director1 2023-10-01 2024-09-30 SC125144 frs-bus:Director2 2023-10-01 2024-09-30 SC125144 frs-bus:Director3 2023-10-01 2024-09-30 SC125144 frs-bus:Director4 2023-10-01 2024-09-30 SC125144 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 SC125144 frs-core:CurrentFinancialInstruments 1 2024-09-30 SC125144 frs-countries:Scotland 2023-10-01 2024-09-30 SC125144 2022-09-30 SC125144 2023-09-30 SC125144 2022-10-01 2023-09-30 SC125144 frs-core:CurrentFinancialInstruments 2023-09-30 SC125144 frs-core:Non-currentFinancialInstruments 2023-09-30 SC125144 frs-core:BetweenOneFiveYears 2023-09-30 SC125144 frs-core:MotorVehicles 2022-10-01 2023-09-30 SC125144 frs-core:PlantMachinery 2022-10-01 2023-09-30 SC125144 frs-core:WithinOneYear 2023-09-30 SC125144 frs-core:ShareCapital 2023-09-30 SC125144 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 SC125144 frs-core:CurrentFinancialInstruments 1 2023-09-30
Registered number: SC125144
Andrew Cook (Containers) Limited
Financial Statements
For The Year Ended 30 September 2024
Gillespie's Fife
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—8
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Andrew Cook (Containers) Limited For The Year Ended 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Andrew Cook (Containers) Limited For The Year Ended 30 September 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Andrew Cook (Containers) Limited , as a body, in accordance with the terms of our engagement letter dated 26 February 2015. Our work has been undertaken solely to prepare for your approval the accounts of Andrew Cook (Containers) Limited and state those matters that we have agreed to state to the directors of Andrew Cook (Containers) Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Andrew Cook (Containers) Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Andrew Cook (Containers) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Andrew Cook (Containers) Limited . You consider that Andrew Cook (Containers) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Andrew Cook (Containers) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
21st May 2025
Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
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Page 2
Balance Sheet
Registered number: SC125144
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 14,733 16,433
Tangible Assets 5 641,365 621,933
656,098 638,366
CURRENT ASSETS
Debtors 6 219,721 221,326
Cash at bank and in hand 98,880 155,725
318,601 377,051
Creditors: Amounts Falling Due Within One Year 7 (437,067 ) (406,877 )
NET CURRENT ASSETS (LIABILITIES) (118,466 ) (29,826 )
TOTAL ASSETS LESS CURRENT LIABILITIES 537,632 608,540
Creditors: Amounts Falling Due After More Than One Year 8 (13,750 ) (67,014 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (66,585 ) (50,539 )
NET ASSETS 457,297 490,987
CAPITAL AND RESERVES
Called up share capital 10 80 80
Profit and Loss Account 457,217 490,907
SHAREHOLDERS' FUNDS 457,297 490,987
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For the year ending 30 September 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 Alexander Cook
Director
21st May 2025
The notes on pages 4 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Andrew Cook (Containers) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC125144 . The registered office is Scoonie Park, Leven, Fife, KY8 4TD.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are customer lists. It is amortised to profit and loss account over its estimated economic life of 10 years.
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:
Freehold 2% Reducing Balance
Plant & Machinery 15% Reducing Balance
Motor Vehicles 15% Reducing Balance
Computer Equipment 15% Reducing Balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.6. Taxation
Corporation 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 as follows:
2024 2023
Office and administration 2 2
Sales, marketing and distribution 13 13
15 15
4. Intangible Assets
Other
£
Cost
As at 1 October 2023 17,000
As at 30 September 2024 17,000
Amortisation
As at 1 October 2023 567
Provided during the period 1,700
As at 30 September 2024 2,267
Net Book Value
As at 30 September 2024 14,733
As at 1 October 2023 16,433
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 55,518 757,924 824,424 35,679 1,673,545
Additions - - 161,300 1,416 162,716
Disposals - - (119,395 ) - (119,395 )
As at 30 September 2024 55,518 757,924 866,329 37,095 1,716,866
Depreciation
As at 1 October 2023 19,206 467,644 532,546 32,216 1,051,612
Provided during the period 727 43,542 50,743 593 95,605
Disposals - - (71,716 ) - (71,716 )
As at 30 September 2024 19,933 511,186 511,573 32,809 1,075,501
Net Book Value
As at 30 September 2024 35,585 246,738 354,756 4,286 641,365
As at 1 October 2023 36,312 290,280 291,878 3,463 621,933
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Plant & Machinery 110,806 130,360
Motor Vehicles 147,186 85,000
257,992 215,360
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 192,760 202,211
Prepayments and accrued income 15,114 12,592
Other debtors 11,847 6,523
219,721 221,326
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 58,514 65,514
Trade creditors 85,641 129,624
Bank loans and overdrafts 10,000 10,000
Other taxes and social security 9,413 10,309
VAT 54,591 65,045
Other creditors < 1 year 96,092 2,804
Employees pension scheme 1,045 2,105
Accruals and deferred income 3,220 2,925
Directors' loan accounts 118,551 118,551
437,067 406,877
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 6,250 49,514
Bank loans 7,500 17,500
13,750 67,014
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 58,514 65,514
Later than one year and not later than five years 6,250 49,514
64,764 115,028
64,764 115,028
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 80 80
11. Directors Advances, Credits and Guarantees
Included in Creditors is an amount of £118,551 due by the company to the Directors, in respect of their Directors' Loan Account.
The above loan is unsecured, interest free and repayable on demand.
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12. Related Party Transactions
Andrew Cook (Builders) Limited
Connected Company 
During the year, Andrew Cook (Containers) Limited made sales to Andrew Cook (Builders) Limited, a connected company, for the value of £40,790 (2023 - £58,633) and purchased goods to the value of £128 (2023 - £1,004). 
At the year end the accounts show a debtor of £Nil (2023 - £7,226) and a creditor of £154 (2023 - £1,205).
Included in other creditors at the year end is a balance of £93,288 due to Andrew Cook (Builders) Ltd.
Andrew Cook (Contractors)
Connected Party 
During the year, Andrew Cook (Containers) Limited made sales to Andrew Cook (Contractors), a connected party, for the value of £88,714 (2023 - £81,538) and purchased goods to the value of £45,106 (2023 - £46,340).
At the year end the accounts show a debtor of £73,766 (2023 - £21,429) and a creditor of £7,358 (2023 - £4,251).
Included in other debtors at the year end is a loan balance of £1,000 (2023 - £1,000).
Belliston Quarry Co Limited
Connected Company 
During the year, Andrew Cook (Containers) Limited made sales to Belliston Quarry Co Limited, a connected company, for the value of £34,712 (2023 - £64,392) and purchased goods to the value of £46,279 (2023 - £49,790). 
At the year end the accounts show a debtor of £3,632 (2023 - £11,186) and a creditor of £26,655 (2023 - £27,962).
Management Fees
During the year, management fees of £15,000 were paid for professional services provided by Andrew Cook (Contractors) - a connected party.
13. Ultimate Controlling Party
The Company is owned by the five shareholders and has no ultimate controlling party.
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