Acorah Software Products - Accounts Production 16.7.461 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 08907774 Mr David Copeland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08907774 2024-06-30 08907774 2025-06-30 08907774 2024-07-01 2025-06-30 08907774 frs-core:CurrentFinancialInstruments 2025-06-30 08907774 frs-core:ComputerEquipment 2025-06-30 08907774 frs-core:ComputerEquipment 2024-07-01 2025-06-30 08907774 frs-core:ComputerEquipment 2024-06-30 08907774 frs-core:FurnitureFittings 2025-06-30 08907774 frs-core:FurnitureFittings 2024-07-01 2025-06-30 08907774 frs-core:FurnitureFittings 2024-06-30 08907774 frs-core:ShareCapital 2025-06-30 08907774 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 08907774 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 08907774 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 08907774 frs-bus:SmallEntities 2024-07-01 2025-06-30 08907774 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 08907774 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 08907774 frs-bus:Director1 2024-07-01 2025-06-30 08907774 frs-countries:EnglandWales 2024-07-01 2025-06-30 08907774 2023-06-30 08907774 2024-06-30 08907774 2023-07-01 2024-06-30 08907774 frs-core:CurrentFinancialInstruments 2024-06-30 08907774 frs-core:ShareCapital 2024-06-30 08907774 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 08907774
Copeland Yussuf (David Copeland) Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08907774
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,077 1,037
1,077 1,037
CURRENT ASSETS
Debtors 5 47,132 55,390
Cash at bank and in hand 4,235 6,241
51,367 61,631
Creditors: Amounts Falling Due Within One Year 6 (19,306 ) (8,260 )
NET CURRENT ASSETS (LIABILITIES) 32,061 53,371
TOTAL ASSETS LESS CURRENT LIABILITIES 33,138 54,408
PROVISIONS FOR LIABILITIES
Deferred Taxation (269 ) (274 )
NET ASSETS 32,869 54,134
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 32,769 54,034
SHAREHOLDERS' FUNDS 32,869 54,134
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 David Copeland
Director
03/12/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Copeland Yussuf (David Copeland) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08907774 . The registered office is The Old Barn Off Wood Street, Swanley Village, Swanley, Kent, BR8 7PA.
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:
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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: 2 (2024: 2)
2 2
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2024 1,000 2,229 3,229
Additions - 229 229
As at 30 June 2025 1,000 2,458 3,458
Depreciation
As at 1 July 2024 804 1,388 2,192
Provided during the period 29 160 189
As at 30 June 2025 833 1,548 2,381
Net Book Value
As at 30 June 2025 167 910 1,077
As at 1 July 2024 196 841 1,037
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 15,386 55,390
Director's loan account 31,746 -
47,132 55,390
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,200 1,080
Corporation tax 16,867 5,701
Other taxes and social security 1,239 1,350
Director's loan account - 129
19,306 8,260
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4
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8. Related Party Transactions
Included in Other Debtrors is an amount of £35,996 (2024 - £129 creditor) due to the director Mr D Copeland. This loan will be repaid with nine months of the year end.
Page 5