Acorah Software Products - Accounts Production 19.1.200 false true 28 February 2025 29 February 2024 false 1 March 2025 28 February 2026 28 February 2026 SC654493 Mr. David Barquero Almagro iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC654493 2025-02-28 SC654493 2026-02-28 SC654493 2025-03-01 2026-02-28 SC654493 frs-core:ShareCapital 2026-02-28 SC654493 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 SC654493 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 SC654493 frs-bus:AbridgedAccounts 2025-03-01 2026-02-28 SC654493 frs-bus:SmallEntities 2025-03-01 2026-02-28 SC654493 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 SC654493 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 SC654493 frs-bus:Director1 2025-03-01 2026-02-28 SC654493 frs-countries:Scotland 2025-03-01 2026-02-28 SC654493 2024-02-28 SC654493 2025-02-28 SC654493 2024-02-29 2025-02-28 SC654493 frs-core:ShareCapital 2025-02-28 SC654493 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: SC654493
Cofi Contracts Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 28 February 2026
Ballantyne & Co
Chartered Accountants & Registered Auditors
60 St. Enoch Square
Glasgow
G1 4AG
Cofi Contracts Ltd
Contents
Contents

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

Page 1
Cofi Contracts Ltd
Abridged Balance Sheet
As At 28 February 2026
Abridged Balance Sheet
Registered number: SC654493

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors |  | 1,244 |  | 4,707 |
Cash at bank and in hand |  | 2,832 |  | 201 |
|  | 4,076 |  | 4,908 |
Creditors: Amounts Falling Due Within One Year |  | (34,658 ) |  | (78,958 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (30,582 ) |  | (74,050 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (30,582 ) |  | (74,050 )
NET LIABILITIES |  |  | (30,582 ) |  | (74,050 )
CAPITAL AND RESERVES
Called up share capital | 4 |  | 100 |  | 100
Profit and Loss Account |  |  | (30,682 ) |  | (74,150 )
SHAREHOLDERS' FUNDS |  |  | (30,582) |  | (74,050)

For the year ending 28 February 2026 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 28 February 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr. David Barquero Almagro Director
11 May 2026

The notes on page 2 form part of these financial statements.
Page 1
Page 2
Cofi Contracts Ltd
Notes to the Abridged Financial Statements
For The Year Ended 28 February 2026
Notes to the Abridged Financial Statements
1. General Information
Cofi Contracts Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC654493 . The registered office is Floor 5, 60 St. Enoch Square, Glasgow, G1 4AG.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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