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 13133536 Mrs Catherine Austin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13133536 2024-01-31 13133536 2025-01-31 13133536 2024-02-01 2025-01-31 13133536 frs-core:CurrentFinancialInstruments 2025-01-31 13133536 frs-core:ShareCapital 2025-01-31 13133536 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 13133536 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 13133536 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 13133536 frs-bus:SmallEntities 2024-02-01 2025-01-31 13133536 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 13133536 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 13133536 frs-bus:Director1 2024-02-01 2025-01-31 13133536 frs-countries:EnglandWales 2024-02-01 2025-01-31 13133536 2023-01-31 13133536 2024-01-31 13133536 2023-02-01 2024-01-31 13133536 frs-core:CurrentFinancialInstruments 2024-01-31 13133536 frs-core:ShareCapital 2024-01-31 13133536 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 13133536
Cat Austin Bespoke Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13133536
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 - 15,852
Debtors 5 1,013 1,013
Cash at bank and in hand 9,709 6,517
10,722 23,382
Creditors: Amounts Falling Due Within One Year 6 (18,600 ) (18,953 )
NET CURRENT ASSETS (LIABILITIES) (7,878 ) 4,429
TOTAL ASSETS LESS CURRENT LIABILITIES (7,878 ) 4,429
NET (LIABILITIES)/ASSETS (7,878 ) 4,429
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (7,879 ) 4,428
SHAREHOLDERS' FUNDS (7,878) 4,429
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
Mrs Catherine Austin
Director
31/08/2025
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
Cat Austin Bespoke Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13133536 . The registered office is 11 Farquhar Street, Hertford, SG14 3BN.
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.
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Stocks
2025 2024
£ £
Stock - 15,852
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 413 413
Other debtors 600 600
1,013 1,013
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) -
Other creditors 15,841 17,314
Taxation and social security 2,760 1,639
18,600 18,953
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 3