Acorah Software Products - Accounts Production 18.1.170 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 08512353 Ms S Cawkwell Mrs A Cawkwell Ms S Cawkwell true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08512353 2024-08-31 08512353 2025-08-31 08512353 2024-09-01 2025-08-31 08512353 frs-core:CurrentFinancialInstruments 2025-08-31 08512353 frs-core:Non-currentFinancialInstruments 2025-08-31 08512353 frs-core:ComputerEquipment 2025-08-31 08512353 frs-core:ComputerEquipment 2024-09-01 2025-08-31 08512353 frs-core:ComputerEquipment 2024-08-31 08512353 frs-core:FurnitureFittings 2025-08-31 08512353 frs-core:FurnitureFittings 2024-09-01 2025-08-31 08512353 frs-core:FurnitureFittings 2024-08-31 08512353 frs-core:NetGoodwill 2025-08-31 08512353 frs-core:NetGoodwill 2024-09-01 2025-08-31 08512353 frs-core:NetGoodwill 2024-08-31 08512353 frs-core:ShareCapital 2025-08-31 08512353 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 08512353 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 08512353 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 08512353 frs-bus:SmallEntities 2024-09-01 2025-08-31 08512353 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 08512353 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 08512353 1 2024-09-01 2025-08-31 08512353 frs-bus:Director1 2024-09-01 2025-08-31 08512353 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 08512353 frs-countries:EnglandWales 2024-09-01 2025-08-31 08512353 2023-08-31 08512353 2024-08-31 08512353 2023-09-01 2024-08-31 08512353 frs-core:CurrentFinancialInstruments 2024-08-31 08512353 frs-core:Non-currentFinancialInstruments 2024-08-31 08512353 frs-core:ShareCapital 2024-08-31 08512353 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 08512353
Osborne Cawkwell Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Passman Leonard Associates Limited
Osborne Cawkwell Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Osborne Cawkwell Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 08512353

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 252,000 |  | 288,000
Tangible Assets | 5 |  | 407 |  | 543
|  |  | 252,407 |  | 288,543
CURRENT ASSETS
Debtors | 6 | 189 |  | 1,086 |
Cash at bank and in hand |  | 36,097 |  | 19,518 |
|  | 36,286 |  | 20,604 |
Creditors: Amounts Falling Due Within One Year | 7 | (344,334 ) |  | (358,476 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (308,048 ) |  | (337,872 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (55,641 ) |  | (49,329 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (15,778 ) |  | (19,758 )
NET LIABILITIES |  |  | (71,419 ) |  | (69,087 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (71,519 ) |  | (69,187 )
SHAREHOLDERS' FUNDS |  |  | (71,419) |  | (69,087)

Page 1
Page 2
Osborne Cawkwell Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 her 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

Ms S Cawkwell Director
30 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Osborne Cawkwell Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Osborne Cawkwell Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08512353 . The registered office is 10 Bloomsbury Way, London, WC1A 2SL.
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
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. 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 | 25% reducing balance
Computer Equipment | 25% reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 5)
4 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 September 2024 | 360,000
As at 31 August 2025 | 360,000

...CONTINUED
Page 3
Page 4
Osborne Cawkwell Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Amortisation
As at 1 September 2024 | 72,000
Provided during the period | 36,000
As at 31 August 2025 | 108,000
Net Book Value
As at 31 August 2025 | 252,000
As at 1 September 2024 | 288,000

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 633 | 743 | 1,376
As at 31 August 2025 | 633 | 743 | 1,376
Depreciation
As at 1 September 2024 | 158 | 675 | 833
Provided during the period | 119 | 17 | 136
As at 31 August 2025 | 277 | 692 | 969
Net Book Value
As at 31 August 2025 | 356 | 51 | 407
As at 1 September 2024 | 475 | 68 | 543

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 189 |  | 1,086

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 686 |  | 317
Bank loans and overdrafts | 191 |  | 75
Other taxes and social security | 1,023 |  | -
VAT | 6,811 |  | 2,570
Other creditors | 298 |  | 333
Accruals and deferred income | 1,200 |  | 1,200
Director's loan account | 334,125 |  | 353,981
| 344,334 |  | 358,476

Page 4
Page 5
Osborne Cawkwell Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 15,778 |  | 19,758

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Ultimate Controlling Party
The company's ultimate controlling party is Ms S Cawkwell by virtue of her ownership of 100% of the issued share capital in the company.
Page 5