Acorah Software Products - Accounts Production 18.1.200 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 NI059177 Miss M Power iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI059177 2024-05-31 NI059177 2025-05-31 NI059177 2024-06-01 2025-05-31 NI059177 frs-core:CurrentFinancialInstruments 2025-05-31 NI059177 frs-core:FurnitureFittings 2025-05-31 NI059177 frs-core:FurnitureFittings 2024-06-01 2025-05-31 NI059177 frs-core:FurnitureFittings 2024-05-31 NI059177 frs-core:ShareCapital 2025-05-31 NI059177 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 NI059177 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 NI059177 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 NI059177 frs-bus:SmallEntities 2024-06-01 2025-05-31 NI059177 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 NI059177 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 NI059177 frs-bus:Director1 2024-06-01 2025-05-31 NI059177 frs-countries:NorthernIreland 2024-06-01 2025-05-31 NI059177 2023-05-31 NI059177 2024-05-31 NI059177 2023-06-01 2024-05-31 NI059177 frs-core:CurrentFinancialInstruments 2024-05-31 NI059177 frs-core:ShareCapital 2024-05-31 NI059177 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: NI059177
Cosmopolitan Marketing & Operations Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: NI059177
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,821 3,850
2,821 3,850
CURRENT ASSETS
Debtors 5 487,087 40,746
Cash at bank and in hand 65,397 692,316
552,484 733,062
Creditors: Amounts Falling Due Within One Year 6 (248,599 ) (303,671 )
NET CURRENT ASSETS (LIABILITIES) 303,885 429,391
TOTAL ASSETS LESS CURRENT LIABILITIES 306,706 433,241
PROVISIONS FOR LIABILITIES
Provisions For Charges (3 ) (3 )
NET ASSETS 306,703 433,238
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 306,603 433,138
SHAREHOLDERS' FUNDS 306,703 433,238
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Page 2
For the year ending 31 May 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
Miss M Power
Director
28/05/2026
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Cosmopolitan Marketing & Operations Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI059177 . The registered office is 30 Clooney Terrace, Londonderry, BT47 6AR.
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:
Fixtures & Fittings 25% straight line
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 June 2024 24,987
As at 31 May 2025 24,987
Depreciation
As at 1 June 2024 21,137
Provided during the period 1,029
As at 31 May 2025 22,166
...CONTINUED
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Net Book Value
As at 31 May 2025 2,821
As at 1 June 2024 3,850
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 1,042 1,495
Other debtors 486,045 39,251
487,087 40,746
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other taxes and social security 32,084 2,386
Other creditors 189,515 280,285
Accruals and deferred income 27,000 21,000
248,599 303,671
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Post Balance Sheet Events
There have been no significant events affecting the company since the year end. 
9. Related Party Transactions
SJ Condit was regarded as a related party as defined by Financial Reporting Standard 8 “Related Party Disclosures” by virtue of being a director of Cosmopolitan Marketing & Operations Limited.  Included within note 10 “Other Creditors” is £184,955 owing to the director of the company (2024: £275,725).
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