Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC021446 Mr Archibald Cook Miss Gail Cook iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC021446 2024-05-31 SC021446 2025-05-31 SC021446 2024-06-01 2025-05-31 SC021446 frs-core:CurrentFinancialInstruments 2025-05-31 SC021446 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 SC021446 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 SC021446 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 SC021446 frs-core:PlantMachinery 2025-05-31 SC021446 frs-core:PlantMachinery 2024-06-01 2025-05-31 SC021446 frs-core:PlantMachinery 2024-05-31 SC021446 frs-core:RevaluationReserve 2024-05-31 SC021446 frs-core:RevaluationReserve 2025-05-31 SC021446 frs-core:ShareCapital 2025-05-31 SC021446 frs-core:RetainedEarningsAccumulatedLosses 2024-06-01 2025-05-31 SC021446 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-05-31 SC021446 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC021446 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC021446 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC021446 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC021446 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC021446 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC021446 frs-bus:Director1 2024-06-01 2025-05-31 SC021446 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 SC021446 frs-countries:Scotland 2024-06-01 2025-05-31 SC021446 2023-05-31 SC021446 2024-05-31 SC021446 2023-06-01 2024-05-31 SC021446 frs-core:CurrentFinancialInstruments 2024-05-31 SC021446 frs-core:RevaluationReserve 2024-05-31 SC021446 frs-core:ShareCapital 2024-05-31 SC021446 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
A. Cook Limited
Financial Statements
For The Year Ended 31 May 2025
A. Cook Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
A. Cook Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC021446

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 470,000 |  | 470,000
|  |  | 470,000 |  | 470,000
CURRENT ASSETS
Debtors | 5 | 1,724 |  | 1,724 |
Cash at bank and in hand |  | 4,307 |  | 6,308 |
|  | 6,031 |  | 8,032 |
Creditors: Amounts Falling Due Within One Year | 6 | (41,806 ) |  | (48,133 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (35,775 ) |  | (40,101 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 434,225 |  | 429,899
NET ASSETS |  |  | 434,225 |  | 429,899
CAPITAL AND RESERVES
Called up share capital | 7 |  | 500 |  | 500
Revaluation reserve | 8 |  | 379,216 |  | 379,216
Profit and Loss Account |  |  | 54,509 |  | 50,183
SHAREHOLDERS' FUNDS |  |  | 434,225 |  | 429,899

Page 1
Page 2
A. Cook Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 Archibald Cook Director
15th January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
A. Cook Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
A. Cook Limited is a private company, limited by shares, incorporated in Scotland, registered number SC021446 . The registered office is North March, Duntrune, Dundee, DD4 0PP.
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 represents rental income and work done.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost or valuation. 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:

Freehold | Not provided
Plant & Machinery | 15% on cost

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost or Valuation
As at 1 June 2024 | 477,334 | 422 | 477,756
As at 31 May 2025 | 477,334 | 422 | 477,756
Depreciation
As at 1 June 2024 | 7,334 | 422 | 7,756
As at 31 May 2025 | 7,334 | 422 | 7,756
Net Book Value
As at 31 May 2025 | 470,000 | - | 470,000
As at 1 June 2024 | 470,000 | - | 470,000

Page 3
Page 4
A. Cook Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
Cost or valuation as at 31 May 2025 represented by:

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
At cost | - | 422 | 422
At valuation | 477,334 | - | 477,334
| 477,334 | 422 | 477,756

If the property had not been revalued it would have been included at a historical cost of £98,118 (2024 - £98,118).
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,724 |  | 1,724

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 40,792 |  | 47,137
Taxation and social security | 1,014 |  | 996
| 41,806 |  | 48,133

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 500 |  | 500

8. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 June 2024 | 379,216 | 50,183
Profit for the year and total comprehensive income | - | 4,326
As at 31 May 2025 | 379,216 | 54,509

Page 4