Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 06563552 S J Lees S Bennett L&B Consultancy Services Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06563552 2024-06-30 06563552 2025-06-30 06563552 2024-07-01 2025-06-30 06563552 frs-core:CurrentFinancialInstruments 2025-06-30 06563552 frs-core:FurnitureFittings 2025-06-30 06563552 frs-core:FurnitureFittings 2024-07-01 2025-06-30 06563552 frs-core:FurnitureFittings 2024-06-30 06563552 frs-core:NetGoodwill 2024-07-01 2025-06-30 06563552 frs-core:ShareCapital 2025-06-30 06563552 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 06563552 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 06563552 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 06563552 frs-bus:SmallEntities 2024-07-01 2025-06-30 06563552 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 06563552 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 06563552 1 2024-07-01 2025-06-30 06563552 frs-bus:Director1 2024-07-01 2025-06-30 06563552 frs-bus:Director2 2024-07-01 2025-06-30 06563552 frs-countries:EnglandWales 2024-07-01 2025-06-30 06563552 2023-06-30 06563552 2024-06-30 06563552 2023-07-01 2024-06-30 06563552 frs-core:CurrentFinancialInstruments 2024-06-30 06563552 frs-core:ShareCapital 2024-06-30 06563552 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 06563552
Alan Cox Associates Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
A K E Tax & Accountancy Ltd
Chartered Certified Accountants
Hoddesdon Enterprise Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ
Alan Cox Associates Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Alan Cox Associates Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 06563552

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,632 |  | 8,028
|  |  | 2,632 |  | 8,028
CURRENT ASSETS
Debtors | 5 | 90,543 |  | 186,860 |
Cash at bank and in hand |  | 78,420 |  | 16,842 |
|  | 168,963 |  | 203,702 |
Creditors: Amounts Falling Due Within One Year | 6 | (150,672 ) |  | (97,718 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 18,291 |  | 105,984
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 20,923 |  | 114,012
NET ASSETS |  |  | 20,923 |  | 114,012
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 20,823 |  | 113,912
SHAREHOLDERS' FUNDS |  |  | 20,923 |  | 114,012

For the year ending 30 June 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

S J Lees Director
27 August 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Alan Cox Associates Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Alan Cox Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06563552 . The registered office is 224a High Street, Barnet, Hertfordshire, EN5 5SZ.
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 represents amounts receivable for services net of VAT and trade discounts.
Rendering of services
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Acquired goodwill is written off in equal annual instalments over its estimated useful economic life.
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:

Fixtures & Fittings | 15% to 25% SLM

2.5. Leasing and Hire Purchase Contracts
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
2.6. 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 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.
Page 2
Page 3
Alan Cox Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.7. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured atamortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.8. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 July 2024 | 35,133
As at 30 June 2025 | 35,133
Depreciation
As at 1 July 2024 | 27,105
Provided during the period | 5,396
As at 30 June 2025 | 32,501
Net Book Value
As at 30 June 2025 | 2,632
As at 1 July 2024 | 8,028

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 84,509 |  | 26,414
Amounts recoverable on contracts | - |  | 17,538
Amounts owed by participating interests | 652 |  | -
Other debtors | 5,382 |  | 142,908
| 90,543 |  | 186,860

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,608 |  | 12,158
Amounts owed to group undertakings | (20,000 ) |  | -
Other creditors | 5,747 |  | 55,497
Taxation and social security | 159,317 |  | 30,063
| 150,672 |  | 97,718

Page 3
Page 4
Alan Cox Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Related Party Transactions
S J Lees
The above is the director of the company.
During the year, the director incurred expenses on behalf of the company and drew against his account.
At the balance sheet date, he owed £330 to the company.
No interest was charged on this loan during the period.
S Bennett
The above is the director of the company.
During the year, the director incurred expenses on behalf of the company and drew against his account.
At the balance sheet date, he was owed £688 from the company.
No interest was charged on this loan during the period.
L&B Consultancy Services Limited
The above is the parent company.
At the balance sheet date the related party was owed £100,000 from the company..
No interest has been charged on this loan during the year.
9. Ultimate Controlling Party
The company's immediate and ultimate parent undertaking is L&B Consultancy Services Ltd. The ultimate controlling parties are S Lees & S Bennett due to their shareholding in the parent Company.
Page 4