Acorah Software Products - Accounts Production 16.8.200 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 14041710 Mrs Lisa Jordan Mr Danial Jordan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14041710 2024-04-30 14041710 2025-04-30 14041710 2024-05-01 2025-04-30 14041710 frs-core:CurrentFinancialInstruments 2025-04-30 14041710 frs-core:Non-currentFinancialInstruments 2025-04-30 14041710 frs-core:FurnitureFittings 2025-04-30 14041710 frs-core:FurnitureFittings 2024-05-01 2025-04-30 14041710 frs-core:FurnitureFittings 2024-04-30 14041710 frs-core:PlantMachinery 2025-04-30 14041710 frs-core:PlantMachinery 2024-05-01 2025-04-30 14041710 frs-core:PlantMachinery 2024-04-30 14041710 frs-core:ShareCapital 2025-04-30 14041710 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 14041710 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 14041710 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 14041710 frs-bus:SmallEntities 2024-05-01 2025-04-30 14041710 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 14041710 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 14041710 frs-bus:Director1 2024-05-01 2025-04-30 14041710 frs-bus:Director2 2024-05-01 2025-04-30 14041710 frs-countries:EnglandWales 2024-05-01 2025-04-30 14041710 2023-04-30 14041710 2024-04-30 14041710 2023-05-01 2024-04-30 14041710 frs-core:CurrentFinancialInstruments 2024-04-30 14041710 frs-core:Non-currentFinancialInstruments 2024-04-30 14041710 frs-core:ShareCapital 2024-04-30 14041710 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 14041710
Cobnut Farm Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
S H Accountancy Kent Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14041710
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 130,573 65,829
130,573 65,829
CURRENT ASSETS
Stocks 5 3,991 2,585
Debtors 6 5,532 3,520
Cash at bank and in hand 701 718
10,224 6,823
Creditors: Amounts Falling Due Within One Year 7 (142,783 ) (43,059 )
NET CURRENT ASSETS (LIABILITIES) (132,559 ) (36,236 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,986 ) 29,593
Creditors: Amounts Falling Due After More Than One Year 8 (18,162 ) (21,740 )
NET (LIABILITIES)/ASSETS (20,148 ) 7,853
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (20,248 ) 7,753
SHAREHOLDERS' FUNDS (20,148) 7,853
Page 1
Page 2
For the year ending 30 April 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
Mrs Lisa Jordan
Director
06/01/2026
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
Cobnut Farm Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14041710 . The registered office is Office 1, The Coachworks, Old Mill Lane, Aylesford, Kent, ME20 7DT.
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
Fixtures & Fittings 10% Reducing balance
2.4. 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.
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 Fixtures & Fittings Total
£ £ £
Cost
As at 1 May 2024 103,173 - 103,173
Additions 3,338 87,441 90,779
As at 30 April 2025 106,511 87,441 193,952
Depreciation
As at 1 May 2024 37,344 - 37,344
Provided during the period 17,291 8,744 26,035
As at 30 April 2025 54,635 8,744 63,379
Net Book Value
As at 30 April 2025 51,876 78,697 130,573
As at 1 May 2024 65,829 - 65,829
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Page 4
5. Stocks
2025 2024
£ £
Stock 3,991 2,585
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 1,343 -
VAT 4,189 3,520
5,532 3,520
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 1,023 1,024
Directors' loan accounts 141,760 42,035
142,783 43,059
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 18,162 21,740
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4