Acorah Software Products - Accounts Production 19.3.600 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 04376641 Mr David Cox Mrs Christine Cox Mr Steven Gallagher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04376641 2025-04-30 04376641 2026-04-30 04376641 2025-05-01 2026-04-30 04376641 frs-core:CurrentFinancialInstruments 2026-04-30 04376641 frs-core:ComputerEquipment 2026-04-30 04376641 frs-core:ComputerEquipment 2025-05-01 2026-04-30 04376641 frs-core:ComputerEquipment 2025-04-30 04376641 frs-core:FurnitureFittings 2026-04-30 04376641 frs-core:FurnitureFittings 2025-05-01 2026-04-30 04376641 frs-core:FurnitureFittings 2025-04-30 04376641 frs-core:NetGoodwill 2026-04-30 04376641 frs-core:NetGoodwill 2025-05-01 2026-04-30 04376641 frs-core:NetGoodwill 2025-04-30 04376641 frs-core:CapitalRedemptionReserve 2026-04-30 04376641 frs-core:ShareCapital 2026-04-30 04376641 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 04376641 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 04376641 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 04376641 frs-bus:SmallEntities 2025-05-01 2026-04-30 04376641 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 04376641 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 04376641 frs-bus:OrdinaryShareClass1 2025-05-01 2026-04-30 04376641 frs-bus:OrdinaryShareClass1 2026-04-30 04376641 frs-bus:OrdinaryShareClass2 2025-05-01 2026-04-30 04376641 frs-bus:OrdinaryShareClass2 2026-04-30 04376641 frs-bus:OrdinaryShareClass3 2025-05-01 2026-04-30 04376641 frs-bus:OrdinaryShareClass3 2026-04-30 04376641 frs-bus:OrdinaryShareClass4 2025-05-01 2026-04-30 04376641 frs-bus:OrdinaryShareClass4 2026-04-30 04376641 frs-bus:Director1 2025-05-01 2026-04-30 04376641 frs-bus:Director1 2025-04-30 04376641 frs-bus:Director1 2026-04-30 04376641 frs-bus:Director2 2025-05-01 2026-04-30 04376641 frs-bus:Director2 2025-04-30 04376641 frs-bus:Director2 2026-04-30 04376641 frs-bus:Director3 2025-05-01 2026-04-30 04376641 frs-countries:EnglandWales 2025-05-01 2026-04-30 04376641 2024-04-30 04376641 2025-04-30 04376641 2024-05-01 2025-04-30 04376641 frs-core:CurrentFinancialInstruments 2025-04-30 04376641 frs-core:CapitalRedemptionReserve 2025-04-30 04376641 frs-core:ShareCapital 2025-04-30 04376641 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 04376641 frs-bus:OrdinaryShareClass1 2024-05-01 2025-04-30 04376641 frs-bus:OrdinaryShareClass2 2024-05-01 2025-04-30 04376641 frs-bus:OrdinaryShareClass3 2024-05-01 2025-04-30 04376641 frs-bus:OrdinaryShareClass4 2024-05-01 2025-04-30
Registered number: 04376641
David Cox Architects Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04376641
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 16,781 16,466
16,781 16,466
CURRENT ASSETS
Debtors 6 106,264 251,462
Cash at bank and in hand 134,018 138,302
240,282 389,764
Creditors: Amounts Falling Due Within One Year 7 (122,905 ) (158,211 )
NET CURRENT ASSETS (LIABILITIES) 117,377 231,553
TOTAL ASSETS LESS CURRENT LIABILITIES 134,158 248,019
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,200 ) (4,150 )
NET ASSETS 129,958 243,869
CAPITAL AND RESERVES
Called up share capital 8 154 154
Capital redemption reserve 30 30
Profit and Loss Account 129,774 243,685
SHAREHOLDERS' FUNDS 129,958 243,869
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For the year ending 30 April 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
Mr Steven Gallagher
Director
7 August 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
David Cox Architects Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04376641 . The registered office is 1 Ribblesdale Place, Preston, Lancashire, PR1 3NA.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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 and fittings 20% on written down value
Equipment 33% on written down value
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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 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: 7 (2025: 9)
7 9
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2025 25,000
As at 30 April 2026 25,000
Amortisation
As at 1 May 2025 25,000
As at 30 April 2026 25,000
Net Book Value
As at 30 April 2026 -
As at 1 May 2025 -
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5. Tangible Assets
Fixtures and fittings Equipment Total
£ £ £
Cost
As at 1 May 2025 17,054 60,037 77,091
Additions 3,783 3,365 7,148
Disposals - (1,995 ) (1,995 )
As at 30 April 2026 20,837 61,407 82,244
Depreciation
As at 1 May 2025 13,342 47,283 60,625
Provided during the period 1,488 5,345 6,833
Disposals - (1,995 ) (1,995 )
As at 30 April 2026 14,830 50,633 65,463
Net Book Value
As at 30 April 2026 6,007 10,774 16,781
As at 1 May 2025 3,712 12,754 16,466
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 74,547 185,661
Other debtors 31,717 65,801
106,264 251,462
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 6,888 7,147
Other creditors 88,090 96,550
Taxation and social security 27,927 54,514
122,905 158,211
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8. Share Capital
2026 2025
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.000 each 100 100
2 Ordinary A shares of £ 1.000 each 2 2
2 Ordinary B shares of £ 1.000 each 2 2
50 Ordinary C shares of £ 1.000 each 50 50
154 154
9. Directors Advances, Credits and Guarantees
Included within other creditors are the following loans from directors:
As at 1 May 2025 Amounts advanced Amounts repaid Amounts written off As at 30 April 2026
£ £ £ £ £
Mr David Cox 87,097 (39,141 ) 33,600 - 81,556
Mr Steven Gallagher 1,338 (49,414 ) 50,000 - 1,924
10. Related Party Transactions
The company was under the control of Mr D. A. Cox throughout the current and previous year.
During the year the company made payments of £18,500 (2025 - £16,685) in respect of rent to CCSR, a partnership in which Mr. D. A. Cox is a partner along with Mrs. C. S. Cox.
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