Acorah Software Products - Accounts Production 16.4.660 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 08682774 Ms Grace Rogers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08682774 2023-09-30 08682774 2024-09-30 08682774 2023-10-01 2024-09-30 08682774 frs-core:CurrentFinancialInstruments 2024-09-30 08682774 frs-core:ComputerEquipment 2023-10-01 2024-09-30 08682774 frs-core:FurnitureFittings 2024-09-30 08682774 frs-core:FurnitureFittings 2023-10-01 2024-09-30 08682774 frs-core:FurnitureFittings 2023-09-30 08682774 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 08682774 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 08682774 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 08682774 frs-core:MotorVehicles 2024-09-30 08682774 frs-core:MotorVehicles 2023-10-01 2024-09-30 08682774 frs-core:MotorVehicles 2023-09-30 08682774 frs-core:ShareCapital 2024-09-30 08682774 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 08682774 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 08682774 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 08682774 frs-bus:SmallEntities 2023-10-01 2024-09-30 08682774 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 08682774 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 08682774 frs-bus:Director1 2023-10-01 2024-09-30 08682774 frs-core:CurrentFinancialInstruments 1 2024-09-30 08682774 frs-core:CurrentFinancialInstruments 2 2024-09-30 08682774 frs-countries:EnglandWales 2023-10-01 2024-09-30 08682774 2022-09-30 08682774 2023-09-30 08682774 2022-10-01 2023-09-30 08682774 frs-core:CurrentFinancialInstruments 2023-09-30 08682774 frs-core:ShareCapital 2023-09-30 08682774 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 08682774 frs-core:CurrentFinancialInstruments 1 2023-09-30 08682774 frs-core:CurrentFinancialInstruments 2 2023-09-30
Registered number: 08682774
Cott's Care Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Richard Price Accountancy
ACCA
28 Croft Gardens
Charlton Kings
Cheltenham
GL53 8LG
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 08682774
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 80,277 70,834
80,277 70,834
CURRENT ASSETS
Debtors 5 265,909 246,517
Cash at bank and in hand 145,117 52,186
411,026 298,703
Creditors: Amounts Falling Due Within One Year 6 (472,793 ) (381,552 )
NET CURRENT ASSETS (LIABILITIES) (61,767 ) (82,849 )
TOTAL ASSETS LESS CURRENT LIABILITIES 18,510 (12,015 )
NET ASSETS/(LIABILITIES) 18,510 (12,015 )
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 18,508 (12,017 )
SHAREHOLDERS' FUNDS 18,510 (12,015)
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms Grace Rogers
Director
10/07/2025
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
Cott's Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08682774 . The registered office is Ground Floor, 3 Royal Crescent, Cheltenham, Glos, GL50 3DA.
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. 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 5% Straight Line
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
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: 56 (2023: 54)
56 54
Page 2
Page 3
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2023 23,300 64,655 19,758 107,713
Additions 3,500 21,650 7,586 32,736
Disposals - (9,750 ) - (9,750 )
As at 30 September 2024 26,800 76,555 27,344 130,699
Depreciation
As at 1 October 2023 630 26,496 9,753 36,879
Provided during the period 1,298 11,949 2,919 16,166
Disposals - (2,623 ) - (2,623 )
As at 30 September 2024 1,928 35,822 12,672 50,422
Net Book Value
As at 30 September 2024 24,872 40,733 14,672 80,277
As at 1 October 2023 22,670 38,159 10,005 70,834
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 152,499 135,763
Prepayments and accrued income (3,226 ) (3,226 )
Other debtors 8,711 3,322
Other debtors (1) 80,139 82,338
Other debtors (2) 27,786 28,320
265,909 246,517
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 5,627 3,330
Bank loans and overdrafts 141,370 192,237
Corporation tax 50,652 38,480
Other taxes and social security 262,784 53,435
Other creditors 12,220 (8,165 )
Director's loan account 140 102,235
472,793 381,552
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 3