Acorah Software Products - Accounts Production 16.3.350 false true true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 07503104 Mr J Glazebrook Mrs H Glazebrook iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07503104 2024-01-31 07503104 2025-01-31 07503104 2024-02-01 2025-01-31 07503104 frs-core:ComputerEquipment 2025-01-31 07503104 frs-core:ComputerEquipment 2024-02-01 2025-01-31 07503104 frs-core:ComputerEquipment 2024-01-31 07503104 frs-core:FurnitureFittings 2025-01-31 07503104 frs-core:FurnitureFittings 2024-02-01 2025-01-31 07503104 frs-core:FurnitureFittings 2024-01-31 07503104 frs-core:ShareCapital 2025-01-31 07503104 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 07503104 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 07503104 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 07503104 frs-bus:SmallEntities 2024-02-01 2025-01-31 07503104 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 07503104 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 07503104 frs-bus:Director1 2024-02-01 2025-01-31 07503104 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 07503104 frs-core:CurrentFinancialInstruments 1 2025-01-31 07503104 frs-countries:EnglandWales 2024-02-01 2025-01-31 07503104 2023-01-31 07503104 2024-01-31 07503104 2023-02-01 2024-01-31 07503104 frs-core:CurrentFinancialInstruments 2024-01-31 07503104 frs-core:ShareCapital 2024-01-31 07503104 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 07503104 frs-core:CurrentFinancialInstruments 1 2024-01-31
Registered number: 07503104
Coastwell Associates Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Goldwyns London LLP
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: 07503104
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,212 3,289
2,212 3,289
CURRENT ASSETS
Debtors 5 22,998 -
Cash at bank and in hand 30,291 153,219
53,289 153,219
Creditors: Amounts Falling Due Within One Year 6 (3,004 ) (46,276 )
NET CURRENT ASSETS (LIABILITIES) 50,285 106,943
TOTAL ASSETS LESS CURRENT LIABILITIES 52,497 110,232
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (553 ) (822 )
NET ASSETS 51,944 109,410
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 51,844 109,310
SHAREHOLDERS' FUNDS 51,944 109,410
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 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 Income Statement.
On behalf of the board
Mr J Glazebrook
Director
26/06/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Coastwell Associates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07503104 . The registered office is 1 Nortoft Road, Chalfont St. Peter, Gerrards Cross, Buckinghamshire, SL9 0LA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.
2.2. Going Concern Disclosure
The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The director has also pledged his financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Tangible Fixed Assets and Depreciation
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:
Fixtures & Fittings 20% on Reducing Balance method
Computer Equipment 33% on Straight Line method
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
Deferred Tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
2.6. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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Page 3
2.8. Critical Accounting Judgements And Key Sources of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2024 3,349 14,313 17,662
Additions - 1,077 1,077
As at 31 January 2025 3,349 15,390 18,739
Depreciation
As at 1 February 2024 2,055 12,318 14,373
Provided during the period 259 1,895 2,154
As at 31 January 2025 2,314 14,213 16,527
Net Book Value
As at 31 January 2025 1,035 1,177 2,212
As at 1 February 2024 1,294 1,995 3,289
5. Debtors
2025 2024
£ £
Due within one year
Taxes recoverable 22,998 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 3,004 2,271
Taxation and social security - 44,005
3,004 46,276
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Page 4
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 553 822
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
The nominal value per share is £1 and as at the year-end there are 100 ordinary shares in issue.
9. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 55,000 115,000
10. Related Party Transactions
Within other creditors £1,220 (2024: £523) is owed to the director and shareholder of the company at the year-end, which is a current liability, is interest free and repayable on demand.
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