Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 02578344 Mr Ivan Richard Watkiss Mrs Susan Gillian Watkiss Mr Jordan Watkiss Mrs India Carter Mr John Ashworth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02578344 2025-03-31 02578344 2026-03-31 02578344 2025-04-01 2026-03-31 02578344 frs-core:CurrentFinancialInstruments 2026-03-31 02578344 frs-core:Non-currentFinancialInstruments 2026-03-31 02578344 frs-core:BetweenOneFiveYears 2026-03-31 02578344 frs-core:FurnitureFittings 2026-03-31 02578344 frs-core:FurnitureFittings 2025-04-01 2026-03-31 02578344 frs-core:FurnitureFittings 2025-03-31 02578344 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 02578344 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 02578344 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 02578344 frs-core:MotorVehicles 2026-03-31 02578344 frs-core:MotorVehicles 2025-04-01 2026-03-31 02578344 frs-core:MotorVehicles 2025-03-31 02578344 frs-core:WithinOneYear 2026-03-31 02578344 frs-core:ShareCapital 2026-03-31 02578344 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 02578344 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 02578344 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 02578344 frs-bus:SmallEntities 2025-04-01 2026-03-31 02578344 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 02578344 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 02578344 frs-bus:Director1 2025-04-01 2026-03-31 02578344 frs-bus:Director2 2025-04-01 2026-03-31 02578344 frs-bus:Director3 2025-04-01 2026-03-31 02578344 frs-bus:Director4 2025-04-01 2026-03-31 02578344 frs-bus:Director5 2025-04-01 2026-03-31 02578344 frs-countries:EnglandWales 2025-04-01 2026-03-31 02578344 2024-03-31 02578344 2025-03-31 02578344 2024-04-01 2025-03-31 02578344 frs-core:CurrentFinancialInstruments 2025-03-31 02578344 frs-core:Non-currentFinancialInstruments 2025-03-31 02578344 frs-core:BetweenOneFiveYears 2025-03-31 02578344 frs-core:WithinOneYear 2025-03-31 02578344 frs-core:ShareCapital 2025-03-31 02578344 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 02578344
Coopers Gourmet Foods Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02578344
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 687,939 707,937
687,939 707,937
CURRENT ASSETS
Stocks 5 151,313 136,128
Debtors 6 350,757 348,573
Cash at bank and in hand 202,129 257,829
704,199 742,530
Creditors: Amounts Falling Due Within One Year 7 (492,273 ) (431,704 )
NET CURRENT ASSETS (LIABILITIES) 211,926 310,826
TOTAL ASSETS LESS CURRENT LIABILITIES 899,865 1,018,763
Creditors: Amounts Falling Due After More Than One Year 8 (245,163 ) (235,081 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (148,818 ) (150,437 )
NET ASSETS 505,884 633,245
CAPITAL AND RESERVES
Called up share capital 10 2,000 2,000
Profit and Loss Account 503,884 631,245
SHAREHOLDERS' FUNDS 505,884 633,245
Page 1
Page 2
For the year ending 31 March 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 Ivan Richard Watkiss
Director
Mrs Susan Gillian Watkiss
Director
Mr Jordan Watkiss
Director
Mrs India Carter
Director
Mr John Ashworth
Director
16 October 2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Coopers Gourmet Foods Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02578344 . The registered office is Poynton Road, Roden, Telford, TF6 6BN.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Leasehold 10%/20% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance/20% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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.
2.6. 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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2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2026 2025
Office and administration 29 31
29 31
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2025 464,256 116,535 1,092,147 1,672,938
Additions 24,077 - 141,760 165,837
Disposals - (55,725 ) (13,900 ) (69,625 )
As at 31 March 2026 488,333 60,810 1,220,007 1,769,150
Depreciation
As at 1 April 2025 367,166 70,816 527,019 965,001
Provided during the period 52,987 9,104 106,533 168,624
Disposals - (46,424 ) (5,990 ) (52,414 )
As at 31 March 2026 420,153 33,496 627,562 1,081,211
Net Book Value
As at 31 March 2026 68,180 27,314 592,445 687,939
As at 1 April 2025 97,090 45,719 565,128 707,937
5. Stocks
2026 2025
£ £
Stock 151,313 136,128
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Page 5
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 245,976 263,441
Prepayments and accrued income 40,389 39,528
Other debtors 8,259 15,889
VAT 56,133 29,715
350,757 348,573
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 49,546 40,079
Trade creditors 197,856 170,308
Bank loans and overdrafts 2,500 10,000
Corporation tax 46,228 53,909
Other taxes and social security 29,257 11,622
Other creditors 112,240 55,913
Accruals and deferred income 50,498 72,450
Directors' loan accounts 4,148 17,423
492,273 431,704
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 114,866 93,460
Bank loans - 2,500
Accruals and deferred income 16,979 25,822
Directors loan account 113,318 113,299
245,163 235,081
9. Secured Creditors
Of the creditors the following amounts are secured.
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 164,412 133,539
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2,000 2,000
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11. Other Commitments
At the end of the period the company had annual commitments under non-cancellable operating leases as follows:
2026 2025
£ £
Not later than one year 82,761 86,926
Later than one year and not later than five years 48,596 131,357
131,357 218,283
12. Directors Advances, Credits and Guarantees
Aggregate dividends paid to directors during the year were £100,750 (2025 : £107,202).
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