Acorah Software Products - Accounts Production 16.6.950 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 00721917 M F Locket J K Child C F Ellott D F Locket D C Unwin M F Locket iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00721917 2024-12-31 00721917 2025-12-31 00721917 2025-01-01 2025-12-31 00721917 frs-core:FurnitureFittings 2025-01-01 2025-12-31 00721917 frs-core:PlantMachinery 2025-01-01 2025-12-31 00721917 frs-core:ShareCapital 2025-12-31 00721917 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 00721917 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 00721917 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 00721917 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00721917 frs-bus:AbridgedAccounts 2025-01-01 2025-12-31 00721917 frs-bus:SmallEntities 2025-01-01 2025-12-31 00721917 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 00721917 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 00721917 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 00721917 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 00721917 frs-bus:Director1 2025-01-01 2025-12-31 00721917 frs-bus:Director2 2025-01-01 2025-12-31 00721917 frs-bus:Director3 2025-01-01 2025-12-31 00721917 frs-bus:Director4 2025-01-01 2025-12-31 00721917 frs-bus:Director5 2025-01-01 2025-12-31 00721917 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 00721917 frs-countries:EnglandWales 2025-01-01 2025-12-31 00721917 2023-12-31 00721917 2024-12-31 00721917 2024-01-01 2024-12-31 00721917 frs-core:ShareCapital 2024-12-31 00721917 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 00721917 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31
Registered number: 00721917
Coogarth Limited
ABRIDGED Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 00721917
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 5 570,000 570,000
570,000 570,000
CURRENT ASSETS
Debtors 657 970
Cash at bank and in hand 11,195 37,421
11,852 38,391
Creditors: Amounts Falling Due Within One Year (1,564 ) (4,021 )
NET CURRENT ASSETS (LIABILITIES) 10,288 34,370
TOTAL ASSETS LESS CURRENT LIABILITIES 580,288 604,370
PROVISIONS FOR LIABILITIES
Deferred Taxation (107,901 ) (107,901 )
NET ASSETS 472,387 496,469
CAPITAL AND RESERVES
Called up share capital 6 14,500 14,500
Fair value reserve 7 459,999 459,999
Profit and Loss Account (2,112 ) 21,970
SHAREHOLDERS' FUNDS 472,387 496,469
Page 1
Page 2
For the year ending 31 December 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
M F Locket
Director
14th January 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Coogarth Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00721917 . The registered office is Laleham, 54 Bluehouse Lane, Oxted, Surrey, RH8 0AD.
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 rental of the comapny's investment property.
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% straight line basis
Fixtures & Fittings 25% straight line basis
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: NIL (2024: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 January 2025 5,067
As at 31 December 2025 5,067
Depreciation
As at 1 January 2025 5,067
As at 31 December 2025 5,067
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
5. Investment Property
2025
£
Fair Value
As at 1 January 2025 and 31 December 2025 570,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 2,100 2,100
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 14,500 14,500
7. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 January 2025 459,999 21,970
Loss for the year and total comprehensive income - (24,082 )
As at 31 December 2025 459,999 (2,112 )
Page 4