Acorah Software Products - Accounts Production 19.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC675136 Mr R Cook Mrs D Cook iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC675136 2024-09-30 SC675136 2025-09-30 SC675136 2024-10-01 2025-09-30 SC675136 frs-core:CurrentFinancialInstruments 2025-09-30 SC675136 frs-core:ShareCapital 2025-09-30 SC675136 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC675136 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC675136 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC675136 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC675136 frs-bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 SC675136 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC675136 frs-bus:Director1 2024-10-01 2025-09-30 SC675136 frs-bus:Director2 2024-10-01 2025-09-30 SC675136 frs-countries:Scotland 2024-10-01 2025-09-30 SC675136 2023-09-30 SC675136 2024-09-30 SC675136 2023-10-01 2024-09-30 SC675136 frs-core:CurrentFinancialInstruments 2024-09-30 SC675136 frs-core:ShareCapital 2024-09-30 SC675136 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC675136
Cookie Jar Hospitality (Consultancy) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Montroig Consultants Ltd
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2025 as set out on pages three to six and you consider that the company is exempt from an audit.
In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us. 
20 May 2026
Montroig Consultants Ltd
16 Hutchison Drive
Bearsden
Glasgow
G61 2LQ
Page 1
Page 2
Balance Sheet
Registered number: SC675136
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 154,603 107,464
Cash at bank and in hand 84,645 94,513
239,248 201,977
Creditors: Amounts Falling Due Within One Year 5 (134,203 ) (49,274 )
NET CURRENT ASSETS (LIABILITIES) 105,045 152,703
TOTAL ASSETS LESS CURRENT LIABILITIES 105,045 152,703
NET ASSETS 105,045 152,703
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 104,945 152,603
SHAREHOLDERS' FUNDS 105,045 152,703
For the year ending 30 September 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
Mrs D Cook
Director
20 May 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
Cookie Jar Hospitality (Consultancy) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC675136 . The registered office is 16 Hutchison Drive, Bearsden, Glasgow, G61 2LQ.
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. 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 year, 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,083 5,333
Other debtors 710 710
VAT 2,395 -
Directors' loan accounts 149,415 101,421
154,603 107,464
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 38,758 40,443
Other creditors 80,000 2,571
Accruals and deferred income 15,445 6,260
134,203 49,274
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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