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 10957608 Mr Henry Coupe Mr Michael Woods iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10957608 2023-09-30 10957608 2024-09-30 10957608 2023-10-01 2024-09-30 10957608 frs-core:CurrentFinancialInstruments 2024-09-30 10957608 frs-core:Non-currentFinancialInstruments 2024-09-30 10957608 frs-core:NetGoodwill 2024-09-30 10957608 frs-core:NetGoodwill 2023-10-01 2024-09-30 10957608 frs-core:NetGoodwill 2023-09-30 10957608 frs-core:MotorVehicles 2024-09-30 10957608 frs-core:MotorVehicles 2023-10-01 2024-09-30 10957608 frs-core:MotorVehicles 2023-09-30 10957608 frs-core:PlantMachinery 2024-09-30 10957608 frs-core:PlantMachinery 2023-10-01 2024-09-30 10957608 frs-core:PlantMachinery 2023-09-30 10957608 frs-core:ShareCapital 2024-09-30 10957608 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 10957608 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10957608 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 10957608 frs-bus:SmallEntities 2023-10-01 2024-09-30 10957608 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10957608 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 10957608 frs-bus:Director1 2023-10-01 2024-09-30 10957608 frs-bus:Director2 2023-10-01 2024-09-30 10957608 1 2023-10-01 2024-09-30 10957608 frs-countries:EnglandWales 2023-10-01 2024-09-30 10957608 2022-09-30 10957608 2023-09-30 10957608 2022-10-01 2023-09-30 10957608 frs-core:CurrentFinancialInstruments 2023-09-30 10957608 frs-core:Non-currentFinancialInstruments 2023-09-30 10957608 frs-core:ShareCapital 2023-09-30 10957608 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 10957608 1 2022-10-01 2023-09-30
Registered number: 10957608
Coupe Aluminium Windows Ltd.
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10957608
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 99,200 111,600
Tangible Assets 5 117,429 74,630
216,629 186,230
CURRENT ASSETS
Stocks 70,000 70,000
Debtors 6 87,907 117,157
Cash at bank and in hand 27,608 859
185,515 188,016
Creditors: Amounts Falling Due Within One Year 7 (190,253 ) (219,348 )
NET CURRENT ASSETS (LIABILITIES) (4,738 ) (31,332 )
TOTAL ASSETS LESS CURRENT LIABILITIES 211,891 154,898
Creditors: Amounts Falling Due After More Than One Year 8 (74,970 ) (59,198 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (29,358 ) (14,180 )
NET ASSETS 107,563 81,520
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 107,463 81,420
SHAREHOLDERS' FUNDS 107,563 81,520
Page 1
Page 2
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 Henry Coupe
Director
11/06/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Coupe Aluminium Windows Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 10957608 . The registered office is 50-54 Berry Lane, Longridge, Preston, PR3 3JP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.

2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. 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 stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets over their expected useful lives on the following bases:
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Reducing Balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under hire purchase contracts and finance leases 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.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
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2.7. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The Company's liability for current tax is calculated using tax rates that have been enacted or substantially enacted by the end of the reporting period.

Deferred tax is recognised on all 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. 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 substantially enacted by the end of the reporting period.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees during the year was as follows:
2024 2023
Manufacturing 10 10
Directors 2 2
12 12
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 124,000
As at 30 September 2024 124,000
Amortisation
As at 1 October 2023 12,400
Provided during the period 12,400
As at 30 September 2024 24,800
Net Book Value
As at 30 September 2024 99,200
As at 1 October 2023 111,600
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5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2023 52,622 85,074 137,696
Additions 70,596 - 70,596
As at 30 September 2024 123,218 85,074 208,292
Depreciation
As at 1 October 2023 28,927 34,139 63,066
Provided during the period 15,056 12,741 27,797
As at 30 September 2024 43,983 46,880 90,863
Net Book Value
As at 30 September 2024 79,235 38,194 117,429
As at 1 October 2023 23,695 50,935 74,630
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 75,641 110,981
Prepayments and accrued income 2,071 1,032
VAT 10,195 5,144
87,907 117,157
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 33,793 17,909
Trade creditors 90,779 109,594
Bank loans and overdrafts 19,000 21,561
Corporation tax 14,664 18,839
Other taxes and social security 9,504 13,273
Other creditors (20 ) -
Accruals and deferred income 22,182 20,617
Directors' loan accounts 351 17,555
190,253 219,348
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 68,303 42,531
Bank loans 6,667 16,667
74,970 59,198
9. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 102,096 60,439
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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