Acorah Software Products - Accounts Production 19.3.550 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 13847910 Mr P R Cowell Mr P R Cowell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13847910 2025-06-30 13847910 2026-06-30 13847910 2025-07-01 2026-06-30 13847910 frs-core:ShareCapital 2026-06-30 13847910 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 13847910 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 13847910 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 13847910 frs-bus:SmallEntities 2025-07-01 2026-06-30 13847910 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 13847910 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 13847910 frs-bus:Director1 2025-07-01 2026-06-30 13847910 frs-bus:CompanySecretary1 2025-07-01 2026-06-30 13847910 frs-countries:EnglandWales 2025-07-01 2026-06-30 13847910 2024-06-30 13847910 2025-06-30 13847910 2024-07-01 2025-06-30 13847910 frs-core:CurrentFinancialInstruments 2025-06-30 13847910 frs-core:ShareCapital 2025-06-30 13847910 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 13847910
The Creative Apparel Stockport Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
HG Professional
Chartered Accountants
Room 3, The Old Laundry
Rostherne Lane
Rostherne
Cheshire
WA16 6SA
The Creative Apparel Stockport Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
The Creative Apparel Stockport Limited
Balance Sheet
As At 30 June 2026
Balance Sheet
Registered number: 13847910

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | - |  | 4,300 |
Debtors | 5 | - |  | 135,369 |
Cash at bank and in hand |  | - |  | 237,409 |
|  | - |  | 377,078 |
Creditors: Amounts Falling Due Within One Year | 6 | - |  | (185,321 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | - |  | 191,757
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | - |  | 191,757
NET ASSETS |  |  | - |  | 191,757
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (100 ) |  | 191,657
SHAREHOLDERS' FUNDS |  |  | - |  | 191,757

Page 1
Page 2
The Creative Apparel Stockport Limited
Balance Sheet (continued)
As At 30 June 2026
For the year ending 30 June 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.
On behalf of the board

Mr P R Cowell Director
15th July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
The Creative Apparel Stockport Limited
Notes to the Financial Statements
For The Year Ended 30 June 2026
Notes to the Financial Statements
1. General Information
The Creative Apparel Stockport Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13847910 . The registered office is Units 8 - 11 Oakfield Road, Davenport, Stockport, SK3 8SG.
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 to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. 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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.4. Financial Instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other parties, and investments in non-puttable ordinary shares.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the company would receive for the asset is it were sold at the balance sheet date.
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Page 4
The Creative Apparel Stockport Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026
2.5. 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.
2.6. Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
2.7. Creditors
Short term creditors are measured at the transaction proce. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.8. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than twenty four hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
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Page 5
The Creative Apparel Stockport Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026
4. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 4,300

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 132,722
Prepayments and accrued income | - |  | 2,647
| - |  | 135,369

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 24,228
Other creditors | - |  | 158,093
Accruals and deferred income | - |  | 3,000
| - |  | 185,321

7. Share Capital

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

8. Related Party Transactions
During the year management charges amounting to £80,000 (2025: £240,000), and production costs amounting to £81,206 (2025: £285,130), were charged by Apparel Services Ltd. Apparel Services Ltd and The Creative Apparel Stockport Limited are related entities as both are wholly owned subsidiaries of Co Serv Ltd.
At the year end a sum of £Nil (2025: £Nil) was owing by The Creative Apparel Stockport Limited to Apparel Services Ltd.
During the year working capital loans were advanced to The Creative Apparel Stockport Limited by Co Serv Ltd. The loan outstanding at any time is secured by a fixed and floating charges over the assets of The Creative Apparel Stockport Limited.
At the year end a sum of £Nil (2025: £140,000) was owing by The Creative Apparel Stockport Limited to Co Serv Ltd. The loans are interest free and have no fixed date for repayment.
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