Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 January 2024 false 1 October 2024 30 September 2025 30 September 2025 10957061 Mr Robert Cox Mr Lee Chard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10957061 2024-09-30 10957061 2025-09-30 10957061 2024-10-01 2025-09-30 10957061 frs-core:CurrentFinancialInstruments 2025-09-30 10957061 frs-core:Non-currentFinancialInstruments 2025-09-30 10957061 frs-core:FurnitureFittings 2025-09-30 10957061 frs-core:FurnitureFittings 2024-10-01 2025-09-30 10957061 frs-core:FurnitureFittings 2024-09-30 10957061 frs-core:MotorVehicles 2025-09-30 10957061 frs-core:MotorVehicles 2024-10-01 2025-09-30 10957061 frs-core:MotorVehicles 2024-09-30 10957061 frs-core:PlantMachinery 2025-09-30 10957061 frs-core:PlantMachinery 2024-10-01 2025-09-30 10957061 frs-core:PlantMachinery 2024-09-30 10957061 frs-core:ShareCapital 2025-09-30 10957061 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10957061 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10957061 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 10957061 frs-bus:SmallEntities 2024-10-01 2025-09-30 10957061 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10957061 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10957061 frs-bus:Director1 2024-10-01 2025-09-30 10957061 frs-bus:Director2 2024-10-01 2025-09-30 10957061 frs-core:Non-currentFinancialInstruments 2 2025-09-30 10957061 frs-core:Non-currentFinancialInstruments 3 2025-09-30 10957061 frs-core:Non-currentFinancialInstruments 5 2025-09-30 10957061 frs-countries:EnglandWales 2024-10-01 2025-09-30 10957061 2023-12-31 10957061 2024-09-30 10957061 2024-01-01 2024-09-30 10957061 frs-core:CurrentFinancialInstruments 2024-09-30 10957061 frs-core:Non-currentFinancialInstruments 2024-09-30 10957061 frs-core:ShareCapital 2024-09-30 10957061 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 10957061 frs-core:Non-currentFinancialInstruments 2 2024-09-30 10957061 frs-core:Non-currentFinancialInstruments 3 2024-09-30 10957061 frs-core:Non-currentFinancialInstruments 4 2024-09-30 10957061 frs-core:Non-currentFinancialInstruments 5 2024-09-30
Registered number: 10957061
Cox Renovations Ltd
Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10957061
30 September 2025 30 September 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,043 10,766
15,043 10,766
CURRENT ASSETS
Debtors 5 106,895 93,019
Cash at bank and in hand 163,083 46,269
269,978 139,288
Creditors: Amounts Falling Due Within One Year 6 (206,459 ) (149,954 )
NET CURRENT ASSETS (LIABILITIES) 63,519 (10,666 )
TOTAL ASSETS LESS CURRENT LIABILITIES 78,562 100
NET ASSETS 78,562 100
CAPITAL AND RESERVES
Called up share capital 7 200 100
Profit and Loss Account 78,362 -
SHAREHOLDERS' FUNDS 78,562 100
Page 1
Page 2
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
Mr Robert Cox
Director
Mr Lee Chard
Director
20 June 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cox Renovations Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10957061 . The registered office is 127 High Street, Street, BA16 0EX.
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:
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2024 16,363 5,001 - 21,364
Additions 10,000 2,500 2,847 15,347
Disposals (7,759 ) (5,001 ) - (12,760 )
As at 30 September 2025 18,604 2,500 2,847 23,951
Depreciation
As at 1 October 2024 7,774 2,824 - 10,598
Provided during the period 2,571 500 569 3,640
Disposals (2,506 ) (2,824 ) - (5,330 )
As at 30 September 2025 7,839 500 569 8,908
Net Book Value
As at 30 September 2025 10,765 2,000 2,278 15,043
As at 1 October 2024 8,589 2,177 - 10,766
5. Debtors
30 September 2025 30 September 2024
£ £
Due within one year
Trade debtors 64,691 28,115
Corporation tax recoverable assets - 7,645
VAT 566 -
Called up share capital not paid - 100
65,257 35,860
Due after more than one year
Related party loan account - Ivybridge (46,674 ) (69,314 )
Related party loan account - Belvy 84,012 120,362
Related party loan account - Tolivy - 6,111
Related party loan account - Roadle 4,300 -
41,638 57,159
106,895 93,019
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6. Creditors: Amounts Falling Due Within One Year
30 September 2025 30 September 2024
£ £
Trade creditors 132,399 99,881
Bank loans and overdrafts 12,388 19,761
Corporation tax 50,042 10,734
Other taxes and social security 7,102 13,369
VAT - 5,893
Accruals and deferred income 4,000 -
Directors' loan accounts 528 316
206,459 149,954
7. Share Capital
30 September 2025 30 September 2024
£ £
Called Up Share Capital not Paid - 100
Called Up Share Capital has been paid up 200 -
Amount of Allotted, Called Up Share Capital 200 100
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