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Registered number: 10005437
Battlefield Glass Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10005437
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 798 1,035
Tangible Assets 5 42,020 39,354
42,818 40,389
CURRENT ASSETS
Stocks 6 8,917 9,987
Debtors 7 104,224 122,077
Cash at bank and in hand 76,408 91,782
189,549 223,846
Creditors: Amounts Falling Due Within One Year 8 (132,156 ) (121,062 )
NET CURRENT ASSETS (LIABILITIES) 57,393 102,784
TOTAL ASSETS LESS CURRENT LIABILITIES 100,211 143,173
Creditors: Amounts Falling Due After More Than One Year 9 (21,450 ) (26,955 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,576 ) (7,477 )
NET ASSETS 69,185 108,741
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 69,183 108,739
SHAREHOLDERS' FUNDS 69,185 108,741
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For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 Phillip Brown
Director
1 May 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Battlefield Glass Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10005437 . The registered office is 30b Vanguard Way, Battlefield Enterprise Park, Shrewsbury, Shropshire, SY1 3TG.
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.
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.
2.3. 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 profit and loss account over its estimated economic life of ten years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are the company website. It is amortised to profit and loss account over its estimated economic life of 10 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 20% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 20% Reducing balance
Computer Equipment 3 Years on cost
2.6. 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 profit and loss account as incurred.
2.7. 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.
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2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
Sales, marketing and distribution 1 1
Manufacturing 9 10
11 12
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 March 2024 500 1,870 2,370
As at 28 February 2025 500 1,870 2,370
Amortisation
As at 1 March 2024 400 935 1,335
Provided during the period 50 187 237
As at 28 February 2025 450 1,122 1,572
Net Book Value
As at 28 February 2025 50 748 798
As at 1 March 2024 100 935 1,035
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 March 2024 7,894 93,098 2,445 9,541 112,978
Additions - 19,740 - 375 20,115
Disposals (3,000 ) (15,278 ) - - (18,278 )
As at 28 February 2025 4,894 97,560 2,445 9,916 114,815
Depreciation
As at 1 March 2024 5,587 58,570 1,142 8,325 73,624
Provided during the period 361 13,004 261 1,068 14,694
Disposals (2,497 ) (13,026 ) - - (15,523 )
As at 28 February 2025 3,451 58,548 1,403 9,393 72,795
Net Book Value
As at 28 February 2025 1,443 39,012 1,042 523 42,020
As at 1 March 2024 2,307 34,528 1,303 1,216 39,354
6. Stocks
2025 2024
£ £
Materials 2,450 2,100
Work in progress 6,467 7,887
8,917 9,987
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 27,639 46,089
Prepayments and accrued income 1,432 2,123
Other debtors - 218
Amounts owed by group undertakings 75,153 73,647
104,224 122,077
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,955 8,461
Trade creditors 44,815 43,045
Bank loans and overdrafts 10,000 10,000
Other taxes and social security 6,146 4,411
VAT 17,019 20,589
...CONTINUED
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Other creditors 25,572 25,420
Accruals and deferred income 1,165 1,059
Director's loan account 18,484 8,077
132,156 121,062
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 18,950 14,455
Bank loans 2,500 12,500
21,450 26,955
10. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
Finance lease and hire purchase contracts are secured on the assets concerned. 
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 27,905 22,916
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
12. Related Party Transactions
Dividends paid to the parent company in the year were £34,500 (2024: £21,000).
Included within debtors due within one year is a balance of £75,153 (2024: £73,647) due from the parent company.
13. Ultimate Controlling Party
The company's immediate and ultimate parent undertaking is Battlefield Real Estate Holdings Limited. Battlefield Real Estate Holdings Limited is a company incorporated in England and Wales.
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