| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30TH JUNE 2025 |
| FOR |
| COOTE O'GRADY LTD |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30TH JUNE 2025 |
| FOR |
| COOTE O'GRADY LTD |
| COOTE O'GRADY LTD (REGISTERED NUMBER: 10169973) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| For The Year Ended 30th June 2025 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 4 |
| COOTE O'GRADY LTD |
| COMPANY INFORMATION |
| For The Year Ended 30th June 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| The Yard Suite 2.2 |
| Gill Bridge Avenue |
| Sunderland |
| Tyne and Wear |
| SR1 3AW |
| COOTE O'GRADY LTD (REGISTERED NUMBER: 10169973) |
| STATEMENT OF FINANCIAL POSITION |
| 30th June 2025 |
| 2025 | 2024 |
| Restated |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS/(LIABILITIES) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| COOTE O'GRADY LTD (REGISTERED NUMBER: 10169973) |
| STATEMENT OF FINANCIAL POSITION - continued |
| 30th June 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| COOTE O'GRADY LTD (REGISTERED NUMBER: 10169973) |
| NOTES TO THE FINANCIAL STATEMENTS |
| For The Year Ended 30th June 2025 |
| 1. | STATUTORY INFORMATION |
| Coote O'Grady Ltd is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. In the prior year, the company prepared its accounts under FRS 105. The Financial Reporting Standard applicable to the Micro-entities Regime. The transition to FRS 102 Section 1A was made as the company has chosen to provide enhanced financial disclosures to stakeholders. This transition allows for improved transparency and consistency with industry reporting practices. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Revenue is derived from provision of cloud-based legal operations services, including matter management, e-Billing, legal spend management, and workflow automation. Revenue is recognised over time for subscription-based services and platform access, typically on a straight-line basis over the contract term. |
| Consulting, training, and implementation services are recognised at the point of delivery or as milestones are met. Revenue is measured at the transaction price expected to be received, net of discounts, and is only recognised when collection is probable. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Plant and machinery | - |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date. |
| COOTE O'GRADY LTD (REGISTERED NUMBER: 10169973) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 30th June 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Developme |
| costs |
| £ |
| COST |
| At 1st July 2024 |
| Additions |
| At 30th June 2025 |
| AMORTISATION |
| At 1st July 2024 |
| Amortisation for year |
| At 30th June 2025 |
| NET BOOK VALUE |
| At 30th June 2025 |
| At 30th June 2024 |
| COOTE O'GRADY LTD (REGISTERED NUMBER: 10169973) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 30th June 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| £ |
| COST |
| At 1st July 2024 |
| and 30th June 2025 |
| DEPRECIATION |
| At 1st July 2024 |
| Charge for year |
| At 30th June 2025 |
| NET BOOK VALUE |
| At 30th June 2025 |
| At 30th June 2024 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| Restated |
| £ | £ |
| Trade debtors |
| Prepayments and accrued income |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| Restated |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Tax |
| Social security and other taxes | ( |
) | ( |
) |
| VAT | 16,434 | 12,216 |
| Other creditors |
| Directors' current accounts | 25,811 | 49,247 |
| Accruals and deferred income |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| Restated |
| £ | £ |
| Bank loans - 1-2 years |
| COOTE O'GRADY LTD (REGISTERED NUMBER: 10169973) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 30th June 2025 |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| A Ordinary | 0.001 | 50 | 50 |
| B Ordinary | 0.001 | 50 | 50 |
| C Ordinary | 0.001 | 1 | 1 |
| D Ordinary | 0.001 | 1 | 1 |
| 102 | 102 |
| 10. | OTHER FINANCIAL COMMITMENTS |
| Other financial commitments as at 30 June 2025 amounted to £21,791 (2024: £nil). |