Acorah Software Products - Accounts Production 16.4.680 false true true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 13741519 Ms Mahaneela Choudhury-Reid Ms Sade Merrifield iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13741519 2023-11-30 13741519 2024-11-30 13741519 2023-12-01 2024-11-30 13741519 frs-core:CurrentFinancialInstruments 2024-11-30 13741519 frs-core:PlantMachinery 2024-11-30 13741519 frs-core:PlantMachinery 2023-12-01 2024-11-30 13741519 frs-core:PlantMachinery 2023-11-30 13741519 frs-core:ShareCapital 2024-11-30 13741519 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 13741519 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 13741519 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 13741519 frs-bus:SmallEntities 2023-12-01 2024-11-30 13741519 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 13741519 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 13741519 frs-bus:Director1 2023-12-01 2024-11-30 13741519 frs-bus:Director2 2023-12-01 2024-11-30 13741519 frs-core:CurrentFinancialInstruments 1 2024-11-30 13741519 frs-core:CurrentFinancialInstruments 2 2024-11-30 13741519 frs-countries:EnglandWales 2023-12-01 2024-11-30 13741519 2022-11-30 13741519 2023-11-30 13741519 2022-12-01 2023-11-30 13741519 frs-core:CurrentFinancialInstruments 2023-11-30 13741519 frs-core:ShareCapital 2023-11-30 13741519 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 13741519 frs-core:CurrentFinancialInstruments 1 2023-11-30 13741519 frs-core:CurrentFinancialInstruments 2 2023-11-30
Registered number: 13741519
COZY GLOBAL LTD
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13741519
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,877 3,420
1,877 3,420
CURRENT ASSETS
Debtors 5 582 7,172
Cash at bank and in hand 5,322 4,365
5,904 11,537
Creditors: Amounts Falling Due Within One Year 6 (16,488 ) (14,907 )
NET CURRENT ASSETS (LIABILITIES) (10,584 ) (3,370 )
TOTAL ASSETS LESS CURRENT LIABILITIES (8,707 ) 50
NET (LIABILITIES)/ASSETS (8,707 ) 50
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (8,708 ) 49
SHAREHOLDERS' FUNDS (8,707) 50
For the year ending 30 November 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
Ms Sade Merrifield
Director
28th August 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
COZY GLOBAL LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13741519 . The registered office is Park House, 10 Park Street, Bristol, BS1 5HX.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. 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.
2.4. 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:
Plant & Machinery 25% on Cost
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2023 5,585
As at 30 November 2024 5,585
Depreciation
As at 1 December 2023 2,165
Provided during the period 1,543
As at 30 November 2024 3,708
Net Book Value
As at 30 November 2024 1,877
As at 1 December 2023 3,420
5. Debtors
2024 2023
£ £
Due within one year
Other debtors - (1 )
Corporation Tax Receivable Assets 582 582
Directors' loan accounts - 6,591
582 7,172
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts - 2,911
Corporation tax - 800
Other taxes and social security 57 21
Accruals 1,428 1,200
Other creditor - Laltu Ltd 2,354 -
Directors' loan accounts 12,649 9,975
16,488 14,907
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 3