Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 07903262 Ms Ann Waugh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07903262 2024-01-31 07903262 2025-01-31 07903262 2024-02-01 2025-01-31 07903262 frs-core:CurrentFinancialInstruments 2025-01-31 07903262 frs-core:ComputerEquipment 2025-01-31 07903262 frs-core:ComputerEquipment 2024-02-01 2025-01-31 07903262 frs-core:ComputerEquipment 2024-01-31 07903262 frs-core:PlantMachinery 2025-01-31 07903262 frs-core:PlantMachinery 2024-02-01 2025-01-31 07903262 frs-core:PlantMachinery 2024-01-31 07903262 frs-core:ShareCapital 2025-01-31 07903262 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 07903262 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 07903262 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 07903262 frs-bus:SmallEntities 2024-02-01 2025-01-31 07903262 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 07903262 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 07903262 frs-bus:Director1 2024-02-01 2025-01-31 07903262 frs-countries:EnglandWales 2024-02-01 2025-01-31 07903262 2023-01-31 07903262 2024-01-31 07903262 2023-02-01 2024-01-31 07903262 frs-core:CurrentFinancialInstruments 2024-01-31 07903262 frs-core:ShareCapital 2024-01-31 07903262 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 07903262
Cosgrove Consultancy Ltd
Financial Statements
For The Year Ended 31 January 2025
Heighten Accountants
850 Green Lanes
London
Winchmore Hill
N21 2RS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07903262
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,662 2,216
1,662 2,216
CURRENT ASSETS
Cash at bank and in hand 176 1,805
176 1,805
Creditors: Amounts Falling Due Within One Year 5 (16,001 ) (15,307 )
NET CURRENT ASSETS (LIABILITIES) (15,825 ) (13,502 )
TOTAL ASSETS LESS CURRENT LIABILITIES (14,163 ) (11,286 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (316 ) (421 )
NET LIABILITIES (14,479 ) (11,707 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (14,480 ) (11,708 )
SHAREHOLDERS' FUNDS (14,479) (11,707)
Page 1
Page 2
For the year ending 31 January 2025 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 Ann Waugh
Director
11/08/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cosgrove Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07903262 . The registered office is 850 Green Lanes, London, N21 2RS.
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. 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%
Computer Equipment 25%
2.3. 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 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: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 February 2024 2,470 2,849 5,319
As at 31 January 2025 2,470 2,849 5,319
Depreciation
As at 1 February 2024 2,391 712 3,103
Provided during the period 20 534 554
As at 31 January 2025 2,411 1,246 3,657
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 January 2025 59 1,603 1,662
As at 1 February 2024 79 2,137 2,216
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) 1
Other creditors 16,002 15,306
16,001 15,307
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4