Acorah Software Products - Accounts Production 16.8.310 false true true 31 July 2024 1 August 2023 false 1 August 2024 30 September 2025 30 September 2025 14249451 Mr Richard Holmes Mr John Coubrough Holmes Holdings (Yorkshire) Ltd false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14249451 2024-07-31 14249451 2025-09-30 14249451 2024-08-01 2025-09-30 14249451 frs-core:CurrentFinancialInstruments 2025-09-30 14249451 frs-core:Non-currentFinancialInstruments 2025-09-30 14249451 frs-core:ComputerEquipment 2025-09-30 14249451 frs-core:ComputerEquipment 2024-08-01 2025-09-30 14249451 frs-core:ComputerEquipment 2024-07-31 14249451 frs-core:FurnitureFittings 2025-09-30 14249451 frs-core:FurnitureFittings 2024-08-01 2025-09-30 14249451 frs-core:FurnitureFittings 2024-07-31 14249451 frs-core:ShareCapital 2025-09-30 14249451 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 14249451 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-09-30 14249451 frs-bus:FilletedAccounts 2024-08-01 2025-09-30 14249451 frs-bus:SmallEntities 2024-08-01 2025-09-30 14249451 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-09-30 14249451 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-09-30 14249451 1 2024-08-01 2025-09-30 14249451 frs-bus:Director1 2024-08-01 2025-09-30 14249451 frs-bus:Director2 2024-08-01 2025-09-30 14249451 frs-countries:EnglandWales 2024-08-01 2025-09-30 14249451 2023-07-31 14249451 2024-07-31 14249451 2023-08-01 2024-07-31 14249451 frs-core:CurrentFinancialInstruments 2024-07-31 14249451 frs-core:Non-currentFinancialInstruments 2024-07-31 14249451 frs-core:ShareCapital 2024-07-31 14249451 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 14249451
Coubrough Holmes Ltd
Unaudited Financial Statements
For the Period 1 August 2024 to 30 September 2025
Coubrough Holmes Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Coubrough Holmes Ltd
Statement of Financial Position
As At 30 September 2025
Statement of Financial Position
Registered number: 14249451

| 30 September 2025 | 31 July 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,513 |  | -
|  |  | 1,513 |  | -
CURRENT ASSETS
Debtors | 5 | 6,816 |  | 10,364 |
Cash at bank and in hand |  | 5,830 |  | 12,481 |
|  | 12,646 |  | 22,845 |
Creditors: Amounts Falling Due Within One Year | 6 | (14,856 ) |  | (6,932 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,210 ) |  | 15,913
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (697 ) |  | 15,913
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (5,899 ) |  | (32,899 )
NET LIABILITIES |  |  | (6,596 ) |  | (16,986 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Income Statement |  |  | (6,696 ) |  | (17,086 )
SHAREHOLDERS' FUNDS |  |  | (6,596) |  | (16,986)

Page 1
Page 2
Coubrough Holmes Ltd
Statement of Financial Position (continued)
As At 30 September 2025
For the period ending 30 September 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 Income Statement.
On behalf of the board

Mr John Coubrough Director
19 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Coubrough Holmes Ltd
Notes to the Financial Statements
For the Period 1 August 2024 to 30 September 2025
Notes to the Financial Statements
1. General Information
Coubrough Holmes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14249451 . The registered office is The Octagon, Wells Road, Ilkley, West Yorkshire, LS29 9JB.
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. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue. The board is committed to the success of the company in the following twelve months, and where necessary will endeavour to support the company with all means at their disposal to ensure its continuity. Therefore the directors still believe it is appropriate to prepare the accounts on a going concern basis.
2.3. 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.
2.4. 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 | 33% Straight line method
Computer Equipment | 33% Straight line method

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 period, 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 period was: 3 (2024: 2)
3 2
Page 3
Page 4
Coubrough Holmes Ltd
Notes to the Financial Statements (continued)
For the Period 1 August 2024 to 30 September 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | - | - | -
Additions | 175 | 1,600 | 1,775
As at 30 September 2025 | 175 | 1,600 | 1,775
Depreciation
As at 1 August 2024 | - | - | -
Provided during the period | 58 | 204 | 262
As at 30 September 2025 | 58 | 204 | 262
Net Book Value
As at 30 September 2025 | 117 | 1,396 | 1,513
As at 1 August 2024 | - | - | -

5. Debtors

| 30 September 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,280 |  | 36
Other debtors | 4,536 |  | 10,328
| 6,816 |  | 10,364

6. Creditors: Amounts Falling Due Within One Year

| 30 September 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,114 |  | 2,391
Other creditors | 7,785 |  | 4,541
Taxation and social security | 2,957 |  | -
| 14,856 |  | 6,932

7. Creditors: Amounts Falling Due After More Than One Year

| 30 September 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 5,899 |  | 32,899

Page 4
Page 5
Coubrough Holmes Ltd
Notes to the Financial Statements (continued)
For the Period 1 August 2024 to 30 September 2025
8. Share Capital

| 30 September 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Controlling Party
The company's controlling party is Holmes Holdings (Yorkshire) Ltd by virtue of his ownership of 51% of the issued share capital in the company.
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