Acorah Software Products - Accounts Production 10.1.044 false 1 November 2017 31 October 2018 31 October 2018 05254928 Mr Paul Moore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05254928 2017-10-31 05254928 2018-10-31 05254928 2017-11-01 2018-10-31 05254928 frs-core:CurrentFinancialInstruments 2018-10-31 05254928 frs-core:CurrentFinancialInstruments 2017-11-01 2018-10-31 05254928 frs-core:Non-currentFinancialInstruments 2018-10-31 05254928 frs-core:Non-currentFinancialInstruments 2017-11-01 2018-10-31 05254928 frs-core:CurrentFinancialInstruments 2017-11-01 2018-10-31 05254928 frs-core:CurrentFinancialInstruments 2018-10-31 05254928 frs-core:AfterOneYear 2017-11-01 2018-10-31 05254928 frs-core:BetweenOneFiveYears 2017-11-01 2018-10-31 05254928 frs-core:BetweenOneFiveYears 2018-10-31 05254928 frs-core:ComputerEquipment 2018-10-31 05254928 frs-core:ComputerEquipment 2017-11-01 2018-10-31 05254928 frs-core:ComputerEquipment 2017-10-31 05254928 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2017-10-31 05254928 dpl-frs:Item11 2018-10-31 05254928 dpl-frs:CostSales dpl-frs:Item11 2017-11-01 2018-10-31 05254928 dpl-frs:CostSales dpl-frs:Item11 2017-10-31 05254928 dpl-frs:CostSales dpl-frs:Item11 2018-10-31 05254928 dpl-frs:DistributionCosts dpl-frs:Item11 2017-11-01 2018-10-31 05254928 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2017-11-01 2018-10-31 05254928 dpl-frs:Item12 2017-11-01 2018-10-31 05254928 dpl-frs:Item12 2017-10-31 05254928 dpl-frs:Item12 2018-10-31 05254928 dpl-frs:CostSales dpl-frs:Item12 2017-11-01 2018-10-31 05254928 dpl-frs:CostSales dpl-frs:Item12 2017-10-31 05254928 dpl-frs:CostSales dpl-frs:Item12 2018-10-31 05254928 dpl-frs:DistributionCosts dpl-frs:Item12 2017-11-01 2018-10-31 05254928 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2017-11-01 2018-10-31 05254928 1 2017-11-01 2018-10-31 05254928 frs-countries:EnglandWales 2017-11-01 2018-10-31 05254928 2016-10-31 05254928 2017-10-31 05254928 2016-11-01 2017-10-31 05254928 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Registered number: 05254928
Cutz Limited
Unaudited Financial Statements
For The Year Ended 31 October 2018
Gilderson Accountancy Services LLP

Accountants

51 High Street
Crowle
Scunthorpe
North Lincolnshire
DN17 4LB
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Balance Sheet
Registered number: 05254928
2018 2017
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 101 347
101 347
CURRENT ASSETS
Stocks 4 12,000 7,500
Cash at bank and in hand 501 501
12,501 8,001
Creditors: Amounts Falling Due Within One Year 5 (410 ) (400 )
NET CURRENT ASSETS (LIABILITIES) 12,091 7,601
TOTAL ASSETS LESS CURRENT LIABILITIES 12,192 7,948
Creditors: Amounts Falling Due After More Than One Year 6 (22,319 ) (15,894 )
NET ASSETS (10,127 ) (7,946 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (10,128 ) (7,947 )
SHAREHOLDERS' FUNDS (10,127) (7,946)
Page 1
For the year ending 31 October 2018 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities
  • The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The director acknowledges his 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 Paul Moore
18/07/2019

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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.
1.3. 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:
Computer Equipment 20% per annum
1.4. 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. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
Page 3
3. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2017 1,228
As at 31 October 2018 1,228
Depreciation
As at 1 November 2017 881
Provided during the period 246
As at 31 October 2018 1,127
Net Book Value
As at 31 October 2018 101
As at 1 November 2017 347
4. Stocks
2018 2017
£ £
Stock - materials 12,000 7,500
12,000 7,500
5. Creditors: Amounts Falling Due Within One Year
2018 2017
£ £
Accruals and deferred income 410 400
410 400
6. Creditors: Amounts Falling Due After More Than One Year
2018 2017
£ £
Directors loan account 22,319 15,894
22,319 15,894
Page 4
7. Share Capital
2018 2017
Allotted, Called up and fully paid 1 1
8. General Information
Cutz Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05254928. The registered office is 51 High Street, Crowle, Scunthorpe, North Lincolnshire, DN17 4LB.
Page 5