Acorah Software Products - Accounts Production 19.4.351 false true true 30 September 2025 1 October 2024 false 1 October 2025 30 September 2026 30 September 2026 09221552 Mr Benjamin Davies Mrs Joanne Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09221552 2025-09-30 09221552 2026-09-30 09221552 2025-10-01 2026-09-30 09221552 frs-core:CurrentFinancialInstruments 2026-09-30 09221552 frs-core:NetGoodwill 2026-09-30 09221552 frs-core:NetGoodwill 2025-10-01 2026-09-30 09221552 frs-core:NetGoodwill 2025-09-30 09221552 frs-core:MotorVehicles 2026-09-30 09221552 frs-core:MotorVehicles 2025-10-01 2026-09-30 09221552 frs-core:MotorVehicles 2025-09-30 09221552 frs-core:PlantMachinery 2026-09-30 09221552 frs-core:PlantMachinery 2025-10-01 2026-09-30 09221552 frs-core:PlantMachinery 2025-09-30 09221552 frs-core:ShareCapital 2026-09-30 09221552 frs-core:RetainedEarningsAccumulatedLosses 2026-09-30 09221552 frs-bus:PrivateLimitedCompanyLtd 2025-10-01 2026-09-30 09221552 frs-bus:FilletedAccounts 2025-10-01 2026-09-30 09221552 frs-bus:SmallEntities 2025-10-01 2026-09-30 09221552 frs-bus:AuditExempt-NoAccountantsReport 2025-10-01 2026-09-30 09221552 frs-bus:SmallCompaniesRegimeForAccounts 2025-10-01 2026-09-30 09221552 frs-bus:Director1 2025-10-01 2026-09-30 09221552 frs-bus:Director2 2025-10-01 2026-09-30 09221552 frs-countries:EnglandWales 2025-10-01 2026-09-30 09221552 2024-09-30 09221552 2025-09-30 09221552 2024-10-01 2025-09-30 09221552 frs-core:CurrentFinancialInstruments 2025-09-30 09221552 frs-core:ShareCapital 2025-09-30 09221552 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30
Registered number: 09221552
Coast IOW Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2026
TS Partners Ltd
9 High Street
Wellington
Somerset
TA21 8QT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09221552
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 15,860 20,849
15,860 20,849
CURRENT ASSETS
Stocks 6 - 10,000
Debtors 7 40 26,200
Cash at bank and in hand 37,527 10,256
37,567 46,456
Creditors: Amounts Falling Due Within One Year 8 (73,915 ) (143,605 )
NET CURRENT ASSETS (LIABILITIES) (36,348 ) (97,149 )
TOTAL ASSETS LESS CURRENT LIABILITIES (20,488 ) (76,300 )
NET LIABILITIES (20,488 ) (76,300 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (20,588 ) (76,400 )
SHAREHOLDERS' FUNDS (20,488) (76,300)
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For the year ending 30 September 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 Joanne Davies
Director
16/10/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Coast IOW Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09221552 . The registered office is 9 High Street, Wellington, Somerset, TA21 8QT.
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. Going Concern Disclosure
At 30 September 2026 the company had net liabilities of £20,488. The company is funded in part by loans from its directors. The directors have confirmed that they will continue to provide such financial support as is necessary to enable the company to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements. The directors therefore consider it appropriate to prepare the financial statements on the going concern basis.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax. Turnover from restoration and construction contracts is recognised by reference to the stage of completion of the contract. The stage of completion is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Where the outcome of a contract cannot be estimated reliably, turnover is recognised only to the extent of recoverable costs incurred.
2.4. 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 the profit and loss account over its estimated economic life of 5 years.
2.5. 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 25% reducing balance
Motor Vehicles 25% reducing balance
2.6. 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.
2.7. 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.
...CONTINUED
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2.7. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2025 10,000
As at 30 September 2026 10,000
Amortisation
As at 1 October 2025 10,000
As at 30 September 2026 10,000
Net Book Value
As at 30 September 2026 -
As at 1 October 2025 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2025 35,259 24,834 60,093
Additions 254 - 254
As at 30 September 2026 35,513 24,834 60,347
Depreciation
As at 1 October 2025 25,488 13,756 39,244
Provided during the period 2,474 2,769 5,243
As at 30 September 2026 27,962 16,525 44,487
Net Book Value
As at 30 September 2026 7,551 8,309 15,860
As at 1 October 2025 9,771 11,078 20,849
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Page 5
6. Stocks
2026 2025
£ £
Stocks - 10,000
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 26,160
Other debtors 40 40
40 26,200
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 1,571
Other creditors 56,584 124,329
Taxation and social security 17,331 17,705
73,915 143,605
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
At 30 September 2026 the company owed £54,033 (2025: £121,712) to its directors, Mr B Davies and Mrs J Davies, in equal shares. The loans are unsecured, interest-free and repayable on demand.
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