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 12698862 Mr Tristan Ormiston Mr James Willcock iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12698862 2024-06-30 12698862 2025-06-30 12698862 2024-07-01 2025-06-30 12698862 frs-core:PlantMachinery 2025-06-30 12698862 frs-core:PlantMachinery 2024-07-01 2025-06-30 12698862 frs-core:PlantMachinery 2024-06-30 12698862 frs-core:ShareCapital 2025-06-30 12698862 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 12698862 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 12698862 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 12698862 frs-bus:SmallEntities 2024-07-01 2025-06-30 12698862 frs-bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 12698862 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 12698862 frs-bus:OrdinaryShareClass2 2024-07-01 2025-06-30 12698862 frs-bus:OrdinaryShareClass2 2025-06-30 12698862 frs-bus:OrdinaryShareClass3 2024-07-01 2025-06-30 12698862 frs-bus:OrdinaryShareClass3 2025-06-30 12698862 frs-bus:Director1 2024-07-01 2025-06-30 12698862 frs-bus:Director2 2024-07-01 2025-06-30 12698862 frs-countries:EnglandWales 2024-07-01 2025-06-30 12698862 2023-06-30 12698862 2024-06-30 12698862 2023-07-01 2024-06-30 12698862 frs-core:ShareCapital 2024-06-30 12698862 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 12698862 frs-bus:OrdinaryShareClass2 2023-07-01 2024-06-30 12698862 frs-bus:OrdinaryShareClass3 2023-07-01 2024-06-30
Registered number: 12698862
Cowes Boat Storage Limited
Financial Statements
For The Year Ended 30 June 2025
Apple Accountancy Limited
Chartered Certified Accountants
5 Holyrood Street
Newport
Isle of Wight
PO30 5AU
Cowes Boat Storage Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Cowes Boat Storage Limited
Accountant's Report
For The Year Ended 30 June 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Cowes Boat Storage Limited For The Year Ended 30 June 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Cowes Boat Storage Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Cowes Boat Storage Limited , as a body, in accordance with the terms of our engagement letter dated 20 April 2023. Our work has been undertaken solely to prepare for your approval the accounts of Cowes Boat Storage Limited and state those matters that we have agreed to state to the directors of Cowes Boat Storage Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cowes Boat Storage Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Cowes Boat Storage Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Cowes Boat Storage Limited . You consider that Cowes Boat Storage Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Cowes Boat Storage Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

27th October 2025

Apple Accountancy Limited
Chartered Certified Accountants
5 Holyrood Street
Newport
Isle of Wight
PO30 5AU
Page 1
Page 2
Cowes Boat Storage Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 12698862

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,582 |  | 8,640
|  |  | 7,582 |  | 8,640
CURRENT ASSETS
Debtors |  | 101 |  | 818 |
Cash at bank and in hand |  | 3,834 |  | 3,906 |
|  | 3,935 |  | 4,724 |
Creditors: Amounts Falling Due Within One Year |  | (5,312 ) |  | (9,345 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,377 ) |  | (4,621 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,205 |  | 4,019
NET ASSETS |  |  | 6,205 |  | 4,019
CAPITAL AND RESERVES
Called up share capital | 5 |  | 101 |  | 101
Profit and Loss Account |  |  | 6,104 |  | 3,918
SHAREHOLDERS' FUNDS |  |  | 6,205 |  | 4,019

Page 2
Page 3
Cowes Boat Storage Limited
Balance Sheet (continued)
As At 30 June 2025
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

Mr Tristan Ormiston Director | Mr James Willcock Director
4th November 2025

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Cowes Boat Storage Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Cowes Boat Storage Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12698862 . The registered office is 5 Holyrood Street, Newport, Isle of Wight, PO30 5AU.
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.
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.
2.3. 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 | 25% Reducing balance

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 4
Page 5
Cowes Boat Storage Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 July 2024 | 16,407
Additions | 1,470
As at 30 June 2025 | 17,877
Depreciation
As at 1 July 2024 | 7,767
Provided during the period | 2,528
As at 30 June 2025 | 10,295
Net Book Value
As at 30 June 2025 | 7,582
As at 1 July 2024 | 8,640

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary A shares of £ 1.00 each | 100 |  | 100
1 Ordinary B shares of £ 1.00 each | 1 |  | 1
| 101 |  | 101

Page 5