Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 14617966 S T Cupitt L R Cupitt the directors true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14617966 2025-01-31 14617966 2026-01-31 14617966 2025-02-01 2026-01-31 14617966 frs-core:CurrentFinancialInstruments 2026-01-31 14617966 frs-core:PlantMachinery 2026-01-31 14617966 frs-core:PlantMachinery 2025-02-01 2026-01-31 14617966 frs-core:PlantMachinery 2025-01-31 14617966 frs-core:ShareCapital 2026-01-31 14617966 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 14617966 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 14617966 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 14617966 frs-bus:SmallEntities 2025-02-01 2026-01-31 14617966 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 14617966 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 14617966 1 2025-02-01 2026-01-31 14617966 frs-bus:Director1 2025-02-01 2026-01-31 14617966 frs-bus:Director2 2025-02-01 2026-01-31 14617966 frs-countries:EnglandWales 2025-02-01 2026-01-31 14617966 2024-01-31 14617966 2025-01-31 14617966 2024-02-01 2025-01-31 14617966 frs-core:CurrentFinancialInstruments 2025-01-31 14617966 frs-core:ShareCapital 2025-01-31 14617966 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 14617966
Cupitt & Son Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14617966
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,269 3,026
2,269 3,026
CURRENT ASSETS
Debtors 5 12,066 14,355
12,066 14,355
Creditors: Amounts Falling Due Within One Year 6 (14,193 ) (12,597 )
NET CURRENT ASSETS (LIABILITIES) (2,127 ) 1,758
TOTAL ASSETS LESS CURRENT LIABILITIES 142 4,784
NET ASSETS 142 4,784
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account 140 4,782
SHAREHOLDERS' FUNDS 142 4,784
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
S T Cupitt
Director
28th October 2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Cupitt & Son Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14617966 . The registered office is 15 Hastings Street, Castle Donington, Derby, DE74 2LP.
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.
2.3. 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
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
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. Tangible Assets
Plant & Machinery
£
Cost
As at 1 February 2025 3,933
As at 31 January 2026 3,933
Depreciation
As at 1 February 2025 907
Provided during the period 757
As at 31 January 2026 1,664
Net Book Value
As at 31 January 2026 2,269
As at 1 February 2025 3,026
Page 2
Page 3
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 400
Other debtors 12,066 13,955
12,066 14,355
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1 -
Bank loans and overdrafts 23 -
Corporation tax 7,319 6,297
Other creditors 6,850 6,300
14,193 12,597
7. Related Party Transactions
At the year end the directors owed the company £18,471 (2025: £13,955)
8. Ultimate Controlling Party
The company's ultimate controlling party is the directors by virtue of their ownership of the issued share capital in the company.
Page 3