Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 4 December 2023 false 1 January 2025 31 December 2025 31 December 2025 15327871 Mr Sean Hetherington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15327871 2024-12-31 15327871 2025-12-31 15327871 2025-01-01 2025-12-31 15327871 frs-core:CurrentFinancialInstruments 2025-12-31 15327871 frs-core:FurnitureFittings 2025-12-31 15327871 frs-core:FurnitureFittings 2025-01-01 2025-12-31 15327871 frs-core:FurnitureFittings 2024-12-31 15327871 frs-core:ShareCapital 2025-12-31 15327871 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15327871 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15327871 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 15327871 frs-bus:SmallEntities 2025-01-01 2025-12-31 15327871 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 15327871 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15327871 frs-bus:Director1 2025-01-01 2025-12-31 15327871 frs-countries:EnglandWales 2025-01-01 2025-12-31 15327871 2023-12-03 15327871 2024-12-31 15327871 2023-12-04 2024-12-31 15327871 frs-core:CurrentFinancialInstruments 2024-12-31 15327871 frs-core:ShareCapital 2024-12-31 15327871 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 15327871
Cosy Stays Northumberland Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
The Dixon Lewis Partnership
Cosy Stays Northumberland Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Cosy Stays Northumberland Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 15327871

| 31 December 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,907 |  | 994
Investment Properties | 5 |  | 164,428 |  | 82,580
|  |  | 167,335 |  | 83,574
CURRENT ASSETS
Cash at bank and in hand |  | 17,484 |  | 11,224 |
|  | 17,484 |  | 11,224 |
Creditors: Amounts Falling Due Within One Year | 6 | (163,558 ) |  | (85,089 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (146,074 ) |  | (73,865 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 21,261 |  | 9,709
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (552 ) |  | (189 )
NET ASSETS |  |  | 20,709 |  | 9,520
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 20,707 |  | 9,518
SHAREHOLDERS' FUNDS |  |  | 20,709 |  | 9,520

Page 1
Page 2
Cosy Stays Northumberland Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Sean Hetherington Director
15/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Cosy Stays Northumberland Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Cosy Stays Northumberland Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15327871 . The registered office is 40 Reavley Avenue, Bedlington, NE22 7ES.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention, modified to include
investment property at fair value and in accordance with FRS 102, 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 represents the rent received from lettings of residential and commercial properties.
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:

Fixtures & Fittings | 25% straight line

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used.
2.6. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Cosy Stays Northumberland Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 January 2025 | 1,325
Additions | 2,993
As at 31 December 2025 | 4,318
Depreciation
As at 1 January 2025 | 331
Provided during the period | 1,080
As at 31 December 2025 | 1,411
Net Book Value
As at 31 December 2025 | 2,907
As at 1 January 2025 | 994

5. Investment Property

| 31 December 2025
--- | ---
| £
Fair Value
As at 1 January 2025 | 82,580
Additions | 81,848
As at 31 December 2025 | 164,428

Investment property comprises freehold property. The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31 December 2025 by the director.
6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 161,297 |  | 83,045
Taxation and social security | 2,261 |  | 2,044
| 163,558 |  | 85,089

Other creditors includes a loan from the director, the balance on which was £160,347 at 31 December 2025. No interest was paid on this loan during the reporting period.
7. Share Capital

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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