Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11895814 Anna Baskakova Tatiana Baskakova Anna Baskakova iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11895814 2024-03-31 11895814 2025-03-31 11895814 2024-04-01 2025-03-31 11895814 frs-core:CurrentFinancialInstruments 2025-03-31 11895814 frs-core:Non-currentFinancialInstruments 2025-03-31 11895814 frs-core:BetweenOneFiveYears 2025-03-31 11895814 frs-core:MoreThanFiveYears 2025-03-31 11895814 frs-core:PlantMachinery 2025-03-31 11895814 frs-core:PlantMachinery 2024-04-01 2025-03-31 11895814 frs-core:PlantMachinery 2024-03-31 11895814 frs-core:WithinOneYear 2025-03-31 11895814 frs-core:ShareCapital 2025-03-31 11895814 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11895814 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11895814 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11895814 frs-bus:SmallEntities 2024-04-01 2025-03-31 11895814 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11895814 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11895814 frs-bus:Director1 2024-04-01 2025-03-31 11895814 frs-bus:Director2 2024-04-01 2025-03-31 11895814 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 11895814 frs-countries:EnglandWales 2024-04-01 2025-03-31 11895814 2023-03-31 11895814 2024-03-31 11895814 2023-04-01 2024-03-31 11895814 frs-core:CurrentFinancialInstruments 2024-03-31 11895814 frs-core:Non-currentFinancialInstruments 2024-03-31 11895814 frs-core:BetweenOneFiveYears 2024-03-31 11895814 frs-core:MoreThanFiveYears 2024-03-31 11895814 frs-core:WithinOneYear 2024-03-31 11895814 frs-core:ShareCapital 2024-03-31 11895814 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11895814
Ceramics Coop Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11895814
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,265 29,561
21,265 29,561
CURRENT ASSETS
Debtors 5 20,341 20,333
Cash at bank and in hand 27,478 39,225
47,819 59,558
Creditors: Amounts Falling Due Within One Year 6 (23,785 ) (33,587 )
NET CURRENT ASSETS (LIABILITIES) 24,034 25,971
TOTAL ASSETS LESS CURRENT LIABILITIES 45,299 55,532
Creditors: Amounts Falling Due After More Than One Year 7 (8,374 ) (13,792 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,040 ) (5,617 )
NET ASSETS 32,885 36,123
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 32,883 36,121
SHAREHOLDERS' FUNDS 32,885 36,123
Page 1
Page 2
For the year ending 31 March 2025 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
Anna Baskakova
Director
22/08/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Ceramics Coop Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11895814 . The registered office is 73-79 Childers Street, London, SE8 5JR.
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 rendering of services and from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
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.
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:
Plant & Machinery 20% straight line (15% on older items)
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 years 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
...CONTINUED
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Page 4
2.4. Taxation - continued
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate
to items that are recognised in other comprehensive income or directly in equity, in which
case current and deferred tax are 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: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 51,355
Additions 765
As at 31 March 2025 52,120
Depreciation
As at 1 April 2024 21,794
Provided during the period 9,061
As at 31 March 2025 30,855
Net Book Value
As at 31 March 2025 21,265
As at 1 April 2024 29,561
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 442 529
Prepayments and accrued income 10,265 10,170
Other debtors 9,550 9,550
Net wages 84 84
20,341 20,333
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Page 5
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 5,414 5,284
Corporation tax 12,689 6,574
Other taxes and social security 1 1
VAT 4,454 4,243
Accruals and deferred income 1,227 17,485
23,785 33,587
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 8,374 13,792
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Other Commitments
The total of future minimum lease payments under operating leases are as follows, assuming the break clause after five years (December 2026) is not utilised:
2025 2024
£ £
Not later than one year 38,000 38,000
Later than one year and not later than five years 152,000 152,000
Later than five years 64,687 102,687
254,687 292,687
Page 5