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 15000708 Mr TRISTAN PERRY iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15000708 2024-07-31 15000708 2025-07-31 15000708 2024-08-01 2025-07-31 15000708 frs-core:ComputerEquipment 2025-07-31 15000708 frs-core:ComputerEquipment 2024-08-01 2025-07-31 15000708 frs-core:ComputerEquipment 2024-07-31 15000708 frs-core:MotorVehicles 2025-07-31 15000708 frs-core:MotorVehicles 2024-08-01 2025-07-31 15000708 frs-core:MotorVehicles 2024-07-31 15000708 frs-core:PlantMachinery 2025-07-31 15000708 frs-core:PlantMachinery 2024-08-01 2025-07-31 15000708 frs-core:PlantMachinery 2024-07-31 15000708 frs-core:ShareCapital 2025-07-31 15000708 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 15000708 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 15000708 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 15000708 frs-bus:SmallEntities 2024-08-01 2025-07-31 15000708 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 15000708 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 15000708 frs-bus:Director1 2024-08-01 2025-07-31 15000708 frs-countries:EnglandWales 2024-08-01 2025-07-31 15000708 2023-07-31 15000708 2024-07-31 15000708 2023-08-01 2024-07-31 15000708 frs-core:ShareCapital 2024-07-31 15000708 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 15000708
CORNISH SEA BASS LTD
Unaudited Financial Statements
For The Year Ended 31 July 2025
James Bendrey Accountants Ltd
Boscawen Park
St Dennis
St Austell
Cornwall
PL26 8DT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 15000708
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,330 28,968
23,330 28,968
CURRENT ASSETS
Debtors 5 505 1,947
Cash at bank and in hand 2,245 683
2,750 2,630
Creditors: Amounts Falling Due Within One Year 6 (15,687 ) (19,944 )
NET CURRENT ASSETS (LIABILITIES) (12,937 ) (17,314 )
TOTAL ASSETS LESS CURRENT LIABILITIES 10,393 11,654
NET ASSETS 10,393 11,654
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 10,392 11,653
SHAREHOLDERS' FUNDS 10,393 11,654
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 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.
On behalf of the board
Mr TRISTAN PERRY
Director
19/02/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CORNISH SEA BASS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15000708 . The registered office is The Polehouse, Tregunnel Hill, Newquay, Cornwall, TR7 1QT.
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% Reducing Balance
Motor Vehicles 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.4. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2024 8,611 27,599 - 36,210
Additions - - 195 195
As at 31 July 2025 8,611 27,599 195 36,405
Depreciation
As at 1 August 2024 1,722 5,520 - 7,242
Provided during the period 1,378 4,416 39 5,833
As at 31 July 2025 3,100 9,936 39 13,075
Net Book Value
As at 31 July 2025 5,511 17,663 156 23,330
As at 1 August 2024 6,889 22,079 - 28,968
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 505 1,947
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 15,687 19,944
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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