Acorah Software Products - Accounts Production 18.1.170 false true false 13 August 2024 31 August 2025 31 August 2025 15893785 Miss I Miskelly iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15893785 2024-08-12 15893785 2025-08-31 15893785 2024-08-13 2025-08-31 15893785 frs-core:CurrentFinancialInstruments 2025-08-31 15893785 frs-core:BetweenOneFiveYears 2025-08-31 15893785 frs-core:ComputerEquipment 2025-08-31 15893785 frs-core:ComputerEquipment 2024-08-13 2025-08-31 15893785 frs-core:ComputerEquipment 2024-08-12 15893785 frs-core:FurnitureFittings 2025-08-31 15893785 frs-core:FurnitureFittings 2024-08-13 2025-08-31 15893785 frs-core:FurnitureFittings 2024-08-12 15893785 frs-core:PlantMachinery 2025-08-31 15893785 frs-core:PlantMachinery 2024-08-13 2025-08-31 15893785 frs-core:PlantMachinery 2024-08-12 15893785 frs-core:WithinOneYear 2025-08-31 15893785 frs-core:ShareCapital 2025-08-31 15893785 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 15893785 frs-bus:PrivateLimitedCompanyLtd 2024-08-13 2025-08-31 15893785 frs-bus:FilletedAccounts 2024-08-13 2025-08-31 15893785 frs-bus:SmallEntities 2024-08-13 2025-08-31 15893785 frs-bus:AuditExempt-NoAccountantsReport 2024-08-13 2025-08-31 15893785 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-13 2025-08-31 15893785 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-08-31 15893785 frs-bus:Director1 2024-08-13 2025-08-31 15893785 frs-countries:EnglandWales 2024-08-13 2025-08-31
Registered number: 15893785
Core And Flow Ltd
Unaudited Financial Statements
For the Period 13 August 2024 to 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 15893785
31 August 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 47,987
47,987
CURRENT ASSETS
Debtors 5 12,593
Cash at bank and in hand 21,238
33,831
Creditors: Amounts Falling Due Within One Year 6 (38,522 )
NET CURRENT ASSETS (LIABILITIES) (4,691 )
TOTAL ASSETS LESS CURRENT LIABILITIES 43,296
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (9,118 )
NET ASSETS 34,178
CAPITAL AND RESERVES
Called up share capital 8 1
Profit and Loss Account 34,177
SHAREHOLDERS' FUNDS 34,178
Page 1
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For the period 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
Miss I Miskelly
Director
01/04/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Core And Flow Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15893785 . The registered office is Barn 3, Whitby Road, Guisborough , TS14 6PU.
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.
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.
2.3. 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 20% Straight Line
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
2.4. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 13 August 2024 - - - -
Additions 51,336 1,407 916 53,659
As at 31 August 2025 51,336 1,407 916 53,659
Depreciation
As at 13 August 2024 - - - -
Provided during the period 5,499 112 61 5,672
As at 31 August 2025 5,499 112 61 5,672
Net Book Value
As at 31 August 2025 45,837 1,295 855 47,987
As at 13 August 2024 - - - -
5. Debtors
31 August 2025
£
Due within one year
Other debtors 12,593
6. Creditors: Amounts Falling Due Within One Year
31 August 2025
£
Trade creditors 9,627
Other creditors 16,567
Taxation and social security 12,328
38,522
7. Deferred Taxation
The provision for deferred tax is made up as follows:
31 August 2025
£
Accelerated capital allowances 9,118
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8. Share Capital
31 August 2025
£
Allotted, Called up and fully paid 1
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 August 2025
£
Not later than one year 35,559
Later than one year and not later than five years 78,958
114,517
10. Related Party Transactions
The company entered into transactions with companies under common control of the director during the year. At the year end, amounts of £1,063.87 and £500 were owed to the company by Restore and Flow Ltd and Shore and Flow Ltd respectively. These balances are unsecured, interest free and repayable on demand
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