Acorah Software Products - Accounts Production 19.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 00909816 Mr Michael Cotton Mr Mark Cotton Mr Paul Cotton Mr Michael Cotton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00909816 2024-07-31 00909816 2025-07-31 00909816 2024-08-01 2025-07-31 00909816 frs-core:Non-currentFinancialInstruments 2025-07-31 00909816 frs-core:ComputerEquipment 2024-08-01 2025-07-31 00909816 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 00909816 frs-core:MotorVehicles 2024-08-01 2025-07-31 00909816 frs-core:PlantMachinery 2024-08-01 2025-07-31 00909816 frs-core:RevaluationReserve 2024-07-31 00909816 frs-core:RevaluationReserve 2025-07-31 00909816 frs-core:ShareCapital 2025-07-31 00909816 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 00909816 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 00909816 frs-bus:AbridgedAccounts 2024-08-01 2025-07-31 00909816 frs-bus:SmallEntities 2024-08-01 2025-07-31 00909816 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 00909816 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 00909816 frs-core:CostValuation 2024-07-31 00909816 frs-core:CostValuation 2025-07-31 00909816 frs-bus:Director1 2024-08-01 2025-07-31 00909816 frs-bus:Director2 2024-08-01 2025-07-31 00909816 frs-bus:Director3 2024-08-01 2025-07-31 00909816 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 00909816 frs-countries:EnglandWales 2024-08-01 2025-07-31 00909816 2023-07-31 00909816 2024-07-31 00909816 2023-08-01 2024-07-31 00909816 frs-core:Non-currentFinancialInstruments 2024-07-31 00909816 frs-core:RevaluationReserve 2024-07-31 00909816 frs-core:ShareCapital 2024-07-31 00909816 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 00909816
Cotton Transport & Sons Limited
ABRIDGED Financial Statements
For The Year Ended 31 July 2025
Nicholson Tax & Accounts
8 Chapel Street
Belper
DE56 1AR
Cotton Transport & Sons Limited
Contents
Contents

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

Page 1
Cotton Transport & Sons Limited
Abridged Balance Sheet
As At 31 July 2025
Abridged Balance Sheet
Registered number: 00909816

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,598,188 |  | 3,467,130
Investments | 5 |  | 272,729 |  | 272,729
|  |  | 3,870,917 |  | 3,739,859
CURRENT ASSETS
Stocks |  | 17,790 |  | 9,014 |
Debtors |  | 909,894 |  | 1,042,104 |
Cash at bank and in hand |  | 861,647 |  | 825,982 |
|  | 1,789,331 |  | 1,877,100 |
Creditors: Amounts Falling Due Within One Year |  | (707,736 ) |  | (741,948 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,081,595 |  | 1,135,152
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,952,512 |  | 4,875,011
Creditors: Amounts Falling Due After More Than One Year |  |  | (334,655 ) |  | (387,350 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (560,028 ) |  | (521,691 )
NET ASSETS |  |  | 4,057,829 |  | 3,965,970
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1,980 |  | 1,980
Revaluation reserve | 7 |  | 198,872 |  | 198,872
Profit and Loss Account |  |  | 3,856,977 |  | 3,765,118
SHAREHOLDERS' FUNDS |  |  | 4,057,829 |  | 3,965,970

Page 1
Page 2
Cotton Transport & Sons Limited
Abridged Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 Balance Sheet for the year end 31 July 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Michael Cotton Director
22nd April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Cotton Transport & Sons Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 July 2025
Notes to the Abridged Financial Statements
1. General Information
Cotton Transport & Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00909816 . The registered office is Church Street Industrial Estate, Church Gresley, Swadlincote, Derbys, DE11 9NR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold | 2% on cost
Plant & Machinery | 15% on reducing balance
Motor Vehicles | 20% on reducing balance
Computer Equipment | 33% on reducing balance

2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Page 3
Page 4
Cotton Transport & Sons Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 July 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 43 (2024: 44)
43 44
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 August 2024 | 6,797,839
Additions | 1,008,288
Disposals | (843,959 )
As at 31 July 2025 | 6,962,168
Depreciation
As at 1 August 2024 | 3,330,709
Provided during the period | 579,110
Disposals | (545,839 )
As at 31 July 2025 | 3,363,980
Net Book Value
As at 31 July 2025 | 3,598,188
As at 1 August 2024 | 3,467,130

5. Investments

| Total
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 272,729
As at 31 July 2025 | 272,729
Provision
As at 1 August 2024 | -
As at 31 July 2025 | -
Net Book Value
As at 31 July 2025 | 272,729
As at 1 August 2024 | 272,729

Investments relate to the purchase of an interest in the share capital of N E Pallets Limited, a private company, limited by shares, incorporated in England & Wales, registered number 04384571. The investment is held at cost less accumulated impairment losses.
Page 4
Page 5
Cotton Transport & Sons Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 July 2025
6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,980 |  | 1,980

7. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 August 2024 | 198,872
As at 31 July 2025 | 198,872

Page 5