Acorah Software Products - Accounts Production 16.8.310 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 08481804 Mr A Cusack iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08481804 2024-04-30 08481804 2025-04-30 08481804 2024-05-01 2025-04-30 08481804 frs-core:Non-currentFinancialInstruments 2025-04-30 08481804 frs-core:NetGoodwill 2024-05-01 2025-04-30 08481804 frs-core:PlantMachinery 2024-05-01 2025-04-30 08481804 frs-core:ShareCapital 2025-04-30 08481804 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08481804 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08481804 frs-bus:AbridgedAccounts 2024-05-01 2025-04-30 08481804 frs-bus:SmallEntities 2024-05-01 2025-04-30 08481804 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08481804 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08481804 frs-bus:Director1 2024-05-01 2025-04-30 08481804 frs-countries:EnglandWales 2024-05-01 2025-04-30 08481804 2023-04-30 08481804 2024-04-30 08481804 2023-05-01 2024-04-30 08481804 frs-core:Non-currentFinancialInstruments 2024-04-30 08481804 frs-core:ShareCapital 2024-04-30 08481804 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 08481804
Cusack Associates Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2025
Joshua Leigh & Co Ltd
Chartered Accountants
159 High Street
Barnet
Hertfordshire
EN5 5SU
Cusack Associates Limited
Contents
Contents

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

Page 1
Cusack Associates Limited
Abridged Balance Sheet
As At 30 April 2025
Abridged Balance Sheet
Registered number: 08481804

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 20,000 |  | 22,500
Tangible Assets | 5 |  | 3,477 |  | 899
|  |  | 23,477 |  | 23,399
CURRENT ASSETS
Debtors |  | 5,480 |  | 4,786 |
Cash at bank and in hand |  | 3,107 |  | 5,510 |
|  | 8,587 |  | 10,296 |
Creditors: Amounts Falling Due Within One Year |  | (8,573 ) |  | (8,386 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 14 |  | 1,910
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 23,491 |  | 25,309
Creditors: Amounts Falling Due After More Than One Year |  |  | (360 ) |  | -
NET ASSETS |  |  | 23,131 |  | 25,309
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | 23,130 |  | 25,308
SHAREHOLDERS' FUNDS |  |  | 23,131 |  | 25,309

Page 1
Page 2
Cusack Associates Limited
Abridged Balance Sheet (continued)
As At 30 April 2025
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 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 April 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr A Cusack Director
21 January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Cusack Associates Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 April 2025
Notes to the Abridged Financial Statements
1. General Information
Cusack Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08481804 . The registered office is 159 High Street, Barnet, Hertfordshire, EN5 5SU.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 20 years.
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:

Plant & Machinery | 25% Reducing balance

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.
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: 1 (2024: 1)
1 1
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 May 2024 | 50,000
As at 30 April 2025 | 50,000
Amortisation
As at 1 May 2024 | 27,500
Provided during the period | 2,500
As at 30 April 2025 | 30,000
Net Book Value
As at 30 April 2025 | 20,000
As at 1 May 2024 | 22,500

Page 3
Page 4
Cusack Associates Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 April 2025
5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 May 2024 | 8,563
Additions | 3,737
As at 30 April 2025 | 12,300
Depreciation
As at 1 May 2024 | 7,664
Provided during the period | 1,159
As at 30 April 2025 | 8,823
Net Book Value
As at 30 April 2025 | 3,477
As at 1 May 2024 | 899

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