Acorah Software Products - Accounts Production 19.3.550 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC758759 Mrs Nicoleta Cozma Mr Alan Berwick true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC758759 2025-01-31 SC758759 2026-01-31 SC758759 2025-02-01 2026-01-31 SC758759 frs-core:CurrentFinancialInstruments 2026-01-31 SC758759 frs-core:Non-currentFinancialInstruments 2026-01-31 SC758759 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 SC758759 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 SC758759 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 SC758759 frs-core:ShareCapital 2026-01-31 SC758759 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC758759 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC758759 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC758759 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC758759 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC758759 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC758759 1 2025-02-01 2026-01-31 SC758759 frs-bus:Director1 2025-02-01 2026-01-31 SC758759 frs-bus:Director2 2025-02-01 2026-01-31 SC758759 frs-countries:Scotland 2025-02-01 2026-01-31 SC758759 2024-01-31 SC758759 2025-01-31 SC758759 2024-02-01 2025-01-31 SC758759 frs-core:CurrentFinancialInstruments 2025-01-31 SC758759 frs-core:Non-currentFinancialInstruments 2025-01-31 SC758759 frs-core:ShareCapital 2025-01-31 SC758759 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC758759
Cozber Holdings Ltd
Financial Statements
For The Year Ended 31 January 2026
Gillespie's
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
Cozber Holdings Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Cozber Holdings Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: SC758759

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 789,679 |  | 789,679
|  |  | 789,679 |  | 789,679
CURRENT ASSETS
Debtors | 5 | 2 |  | 2 |
|  | 2 |  | 2 |
Creditors: Amounts Falling Due Within One Year | 6 | (552,465 ) |  | (535,240 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (552,463 ) |  | (535,238 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 237,216 |  | 254,441
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (213,245 ) |  | (258,887 )
NET ASSETS/(LIABILITIES) |  |  | 23,971 |  | (4,446 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 23,969 |  | (4,448 )
SHAREHOLDERS' FUNDS |  |  | 23,971 |  | (4,446)

Page 1
Page 2
Cozber Holdings Ltd
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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 Nicoleta Cozma Director | Mr Alan Berwick Director
18th July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Cozber Holdings Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Cozber Holdings Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC758759 . The registered office is 62d Carnegie Place, Perth, PH1 5ED.
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. 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:

Freehold | -

2.3. Taxation
Corporation 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 February 2025 | 789,679
As at 31 January 2026 | 789,679

...CONTINUED
Page 3
Page 4
Cozber Holdings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026 | 789,679
As at 1 February 2025 | 789,679

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2 |  | 2

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 82,974 |  | 85,080
Other creditors | 462,124 |  | 450,160
Taxation and social security | 7,367 |  | -
| 552,465 |  | 535,240

7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 213,245 |  | 258,887

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Related Party Transactions
Bercoz Properties LimitedIntercompany loan accountIncluded within Other Creditors is an amount due to Bercoz Properties Limited of £87,000. Alan Berwick and Nicoleta Cozma are both directors of Bercoz Properties Limited.

Bercoz Properties Limited

Intercompany loan account

Included within Other Creditors is an amount due to Bercoz Properties Limited of £87,000. Alan Berwick and Nicoleta Cozma are both directors of Bercoz Properties Limited.

Nicsim LtdIntercompany loan accountIncluded within Other Creditors is an amount due to Nicsim Ltd of £65,608. Alan Berwick and Nicoleta Cozma are both directors of Nicsim Ltd.

Nicsim Ltd

Intercompany loan account

Included within Other Creditors is an amount due to Nicsim Ltd of £65,608. Alan Berwick and Nicoleta Cozma are both directors of Nicsim Ltd.

Cozber LtdIntercompany loan accountIncluded within Other Creditors is an amount due to Cozber Ltd of £308,616. Alan Berwick and Nicoleta Cozma are both directors of Cozber Ltd.

Cozber Ltd

Intercompany loan account

Included within Other Creditors is an amount due to Cozber Ltd of £308,616. Alan Berwick and Nicoleta Cozma are both directors of Cozber Ltd.

10. Ultimate Controlling Party
The company's ultimate controlling parties are Alan Berwick and Nicoleta Cozma by virtue of their ownership of 100% of the issued share capital in the company.
Page 4