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 05881355 Mrs Kate England-Moore Mrs Melissa Hayes Mr Nicholas Greenhill Mr David Eaton Mr James Timbrell Mr Matthew Price Mr Nicholas Greenhill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05881355 2024-07-31 05881355 2025-07-31 05881355 2024-08-01 2025-07-31 05881355 frs-core:CurrentFinancialInstruments 2025-07-31 05881355 frs-core:ComputerEquipment 2025-07-31 05881355 frs-core:ComputerEquipment 2024-08-01 2025-07-31 05881355 frs-core:ComputerEquipment 2024-07-31 05881355 frs-core:FurnitureFittings 2025-07-31 05881355 frs-core:FurnitureFittings 2024-08-01 2025-07-31 05881355 frs-core:FurnitureFittings 2024-07-31 05881355 frs-core:NetGoodwill 2025-07-31 05881355 frs-core:NetGoodwill 2024-08-01 2025-07-31 05881355 frs-core:NetGoodwill 2024-07-31 05881355 frs-core:ShareCapital 2025-07-31 05881355 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 05881355 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 05881355 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 05881355 frs-bus:SmallEntities 2024-08-01 2025-07-31 05881355 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 05881355 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 05881355 frs-bus:Director1 2024-08-01 2025-07-31 05881355 frs-bus:Director2 2024-08-01 2025-07-31 05881355 frs-bus:Director3 2024-08-01 2025-07-31 05881355 frs-bus:Director4 2024-08-01 2025-07-31 05881355 frs-bus:Director5 2024-08-01 2025-07-31 05881355 frs-bus:Director6 2024-08-01 2025-07-31 05881355 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 05881355 frs-countries:EnglandWales 2024-08-01 2025-07-31 05881355 2023-07-31 05881355 2024-07-31 05881355 2023-08-01 2024-07-31 05881355 frs-core:CurrentFinancialInstruments 2024-07-31 05881355 frs-core:ShareCapital 2024-07-31 05881355 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 05881355
Co-operative Web Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
CJM Associates
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05881355
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 12,997 17,817
12,997 17,817
CURRENT ASSETS
Stocks 6 - 40,737
Debtors 7 130,104 191,833
Cash at bank and in hand 15,894 10,378
145,998 242,948
Creditors: Amounts Falling Due Within One Year 8 (237,916 ) (373,950 )
NET CURRENT ASSETS (LIABILITIES) (91,918 ) (131,002 )
TOTAL ASSETS LESS CURRENT LIABILITIES (78,921 ) (113,185 )
NET LIABILITIES (78,921 ) (113,185 )
CAPITAL AND RESERVES
Called up share capital 9 18 17
Profit and Loss Account (78,939 ) (113,202 )
SHAREHOLDERS' FUNDS (78,921) (113,185)
Page 1
Page 2
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.
On behalf of the board
Mr Nicholas Greenhill
Director
08/04/2026
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
Co-operative Web Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05881355 . The registered office is 1 Devon Way, Longbridge, Birmingham, West Midlands, B31 2TS.
The presentation currency of the financial statements is Pound Sterling (£)
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. 
2.3. 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 the profit and loss account over its estimated economic life of .... 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:
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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 year was: 19 (2024: 19)
19 19
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2024 48,000
As at 31 July 2025 48,000
Amortisation
As at 1 August 2024 48,000
As at 31 July 2025 48,000
Net Book Value
As at 31 July 2025 -
As at 1 August 2024 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 August 2024 20,685 61,473 82,158
Disposals (11,218 ) (7,485 ) (18,703 )
As at 31 July 2025 9,467 53,988 63,455
Depreciation
As at 1 August 2024 18,325 46,016 64,341
Provided during the period 468 3,864 4,332
Disposals (10,730 ) (7,485 ) (18,215 )
As at 31 July 2025 8,063 42,395 50,458
Net Book Value
As at 31 July 2025 1,404 11,593 12,997
As at 1 August 2024 2,360 15,457 17,817
6. Stocks
2025 2024
£ £
Work in progress - 40,737
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Page 5
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 121,423 178,207
Other debtors 8,681 13,626
130,104 191,833
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 17,552 39,081
Bank loans and overdrafts 9,630 19,884
Other creditors 151,098 179,539
Taxation and social security 59,636 135,446
237,916 373,950
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 18 17
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