Acorah Software Products - Accounts Production 19.2.450 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 12017040 Mr C McCormick Ms J B Cowen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12017040 2024-05-31 12017040 2025-05-31 12017040 2024-06-01 2025-05-31 12017040 frs-core:ShareCapital 2025-05-31 12017040 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 12017040 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 12017040 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 12017040 frs-bus:SmallEntities 2024-06-01 2025-05-31 12017040 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 12017040 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 12017040 frs-bus:Director1 2024-06-01 2025-05-31 12017040 frs-bus:Director2 2024-06-01 2025-05-31 12017040 frs-countries:EnglandWales 2024-06-01 2025-05-31 12017040 2023-05-31 12017040 2024-05-31 12017040 2023-06-01 2024-05-31 12017040 frs-core:CurrentFinancialInstruments 2024-05-31 12017040 frs-core:ShareCapital 2024-05-31 12017040 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 12017040
Mccormick + Cowen Capital Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Peter Jarman LLP
Mccormick + Cowen Capital Ltd
Contents
Contents

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

Page 1
Mccormick + Cowen Capital Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 12017040

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | - |  | 236 |
Cash at bank and in hand |  | - |  | 68 |
|  | - |  | 304 |
Creditors: Amounts Falling Due Within One Year | 5 | (5,501 ) |  | (78,220 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (5,501 ) |  | (77,916 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (5,501 ) |  | (77,916 )
NET LIABILITIES |  |  | (5,501 ) |  | (77,916 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | (5,601 ) |  | (78,016 )
SHAREHOLDERS' FUNDS |  |  | (5,501) |  | (77,916)

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

Ms J B Cowen Director
28/05/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Mccormick + Cowen Capital Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Mccormick + Cowen Capital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12017040 . The registered office is 533 Kings Road, London, SW10 0TZ.
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. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 236

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 151
Other creditors | 5,501 |  | 78,069
| 5,501 |  | 78,220

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 2
Page 3
Mccormick + Cowen Capital Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
7. Related Party Transactions
During the year the company has written off the loan of £72,800 from Jo Cowen Architects Ltd, for which a director and shareholder of McCormick and Cowen Capital Ltd, J Cowen is also a director and shareholder. £Nil (2024:£72,800) was outstanding at the year-end.
Page 3