Acorah Software Products - Accounts Production 19.4.351 false true 31 October 2024 1 November 2023 false true true 31 July 2026 1 November 2024 31 October 2025 31 October 2025 05582851 Mr James Cook Mrs Christine Cook iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05582851 2024-10-31 05582851 2025-10-31 05582851 2024-11-01 2025-10-31 05582851 frs-core:CurrentFinancialInstruments 2025-10-31 05582851 frs-core:Non-currentFinancialInstruments 2025-10-31 05582851 frs-core:BetweenOneFiveYears 2025-10-31 05582851 frs-core:ComputerEquipment 2025-10-31 05582851 frs-core:ComputerEquipment 2024-11-01 2025-10-31 05582851 frs-core:ComputerEquipment 2024-10-31 05582851 frs-core:FurnitureFittings 2025-10-31 05582851 frs-core:FurnitureFittings 2024-11-01 2025-10-31 05582851 frs-core:FurnitureFittings 2024-10-31 05582851 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 05582851 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 05582851 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 05582851 frs-core:MotorVehicles 2025-10-31 05582851 frs-core:MotorVehicles 2024-11-01 2025-10-31 05582851 frs-core:MotorVehicles 2024-10-31 05582851 frs-core:PlantMachinery 2025-10-31 05582851 frs-core:PlantMachinery 2024-11-01 2025-10-31 05582851 frs-core:PlantMachinery 2024-10-31 05582851 frs-core:WithinOneYear 2025-10-31 05582851 frs-core:ShareCapital 2025-10-31 05582851 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 05582851 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05582851 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 05582851 frs-bus:SmallEntities 2024-11-01 2025-10-31 05582851 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 05582851 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 05582851 frs-bus:Director1 2024-11-01 2025-10-31 05582851 frs-bus:Director2 2024-11-01 2025-10-31 05582851 frs-countries:EnglandWales 2024-11-01 2025-10-31 05582851 2023-10-31 05582851 2024-10-31 05582851 2023-11-01 2024-10-31 05582851 frs-core:CurrentFinancialInstruments 2024-10-31 05582851 frs-core:Non-currentFinancialInstruments 2024-10-31 05582851 frs-core:BetweenOneFiveYears 2024-10-31 05582851 frs-core:WithinOneYear 2024-10-31 05582851 frs-core:ShareCapital 2024-10-31 05582851 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 05582851
Cohart Asbestos Disposal Limited
REVISED
Unaudited Financial Statements
For The Year Ended 31 October 2025
Collins & Collins Ltd
Honeycombe House
167-169 High Road
Loughton
Essex
IG10 4LF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 05582851
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,330,929 1,011,486
1,330,929 1,011,486
CURRENT ASSETS
Debtors 6 1,324,377 1,091,527
Cash at bank and in hand 436,397 328,823
1,760,774 1,420,350
Creditors: Amounts Falling Due Within One Year 7 (861,469 ) (588,863 )
NET CURRENT ASSETS (LIABILITIES) 899,305 831,487
TOTAL ASSETS LESS CURRENT LIABILITIES 2,230,234 1,842,973
Creditors: Amounts Falling Due After More Than One Year 8 (398,520 ) (270,312 )
NET ASSETS 1,831,714 1,572,661
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 1,831,614 1,572,561
SHAREHOLDERS' FUNDS 1,831,714 1,572,661
Page 1
Page 2
For the year ending 31 October 2025 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 James Cook
Director
31/07/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Revision by Replacement
The financial statements for the year ended 31 October 2025 have been revised.
These financial statements:
The original accounts complied with the Companies Act 2006.
There are no significant amendments to the original accounts.
2. General Information
Cohart Asbestos Disposal Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05582851 . The registered office is Honeycombe House, 167-169 High Road, Loughton, Essex, IG10 4LF.
3. Accounting Policies
3.1. 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.
3.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
3.3. 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 5% on cost
Plant & Machinery 20% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 20% on reducing balance
Computer Equipment 33% on cost
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3.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 profit and loss account as incurred.
3.5. 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.
4. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 8)
9 8
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Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 November 2024 282,733 558,000 2,986,985 18,931
Additions - 134,663 611,591 -
As at 31 October 2025 282,733 692,663 3,598,576 18,931
Depreciation
As at 1 November 2024 246,116 425,392 2,158,875 10,235
Provided during the period 10,602 53,454 359,925 1,739
As at 31 October 2025 256,718 478,846 2,518,800 11,974
Net Book Value
As at 31 October 2025 26,015 213,817 1,079,776 6,957
As at 1 November 2024 36,617 132,608 828,110 8,696
Computer Equipment Total
£ £
Cost
As at 1 November 2024 25,791 3,872,440
Additions - 746,254
As at 31 October 2025 25,791 4,618,694
Depreciation
As at 1 November 2024 20,336 2,860,954
Provided during the period 1,091 426,811
As at 31 October 2025 21,427 3,287,765
Net Book Value
As at 31 October 2025 4,364 1,330,929
As at 1 November 2024 5,455 1,011,486
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,417,220 1,024,004
Prepayments and accrued income 70,607 57,629
Other debtors 16,200 4,500
Factored debts outstanding (331,939 ) (92,049 )
VAT - 14,286
Directors' loan accounts - 15,468
Amounts owed by associates 152,289 67,689
1,324,377 1,091,527
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 415,130 206,594
Trade creditors 176,927 133,025
Bank loans and overdrafts 5,833 10,000
Corporation tax 123,253 163,877
Other taxes and social security 11,024 9,214
VAT 11,926 -
Net wages 2,401 -
Accruals and deferred income 114,934 66,153
Directors' loan accounts 41 -
861,469 588,863
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 398,520 264,479
Bank loans - 5,833
398,520 270,312
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 472,239 236,641
Later than one year and not later than five years 454,151 302,145
926,390 538,786
Less: Finance charges allocated to future periods 112,740 67,713
813,650 471,073
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 7