Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05667859 Mr A S Gaylor Mr M R Kingswell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05667859 2024-03-31 05667859 2025-03-31 05667859 2024-04-01 2025-03-31 05667859 frs-core:CurrentFinancialInstruments 2025-03-31 05667859 frs-core:Non-currentFinancialInstruments 2025-03-31 05667859 frs-core:NetGoodwill 2025-03-31 05667859 frs-core:NetGoodwill 2024-04-01 2025-03-31 05667859 frs-core:NetGoodwill 2024-03-31 05667859 frs-core:MotorVehicles 2025-03-31 05667859 frs-core:MotorVehicles 2024-04-01 2025-03-31 05667859 frs-core:MotorVehicles 2024-03-31 05667859 frs-core:PlantMachinery 2025-03-31 05667859 frs-core:PlantMachinery 2024-04-01 2025-03-31 05667859 frs-core:PlantMachinery 2024-03-31 05667859 frs-core:WithinOneYear 2025-03-31 05667859 frs-core:ShareCapital 2025-03-31 05667859 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05667859 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05667859 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05667859 frs-bus:SmallEntities 2024-04-01 2025-03-31 05667859 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05667859 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05667859 frs-bus:Director1 2024-04-01 2025-03-31 05667859 frs-bus:Director2 2024-04-01 2025-03-31 05667859 frs-core:CurrentFinancialInstruments 1 2025-03-31 05667859 frs-countries:EnglandWales 2024-04-01 2025-03-31 05667859 2023-03-31 05667859 2024-03-31 05667859 2023-04-01 2024-03-31 05667859 frs-core:CurrentFinancialInstruments 2024-03-31 05667859 frs-core:Non-currentFinancialInstruments 2024-03-31 05667859 frs-core:BetweenOneFiveYears 2024-03-31 05667859 frs-core:WithinOneYear 2024-03-31 05667859 frs-core:ShareCapital 2024-03-31 05667859 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05667859 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 05667859
Solent Carpentry Services Limited
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05667859
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 25,439 11,960
25,439 11,960
CURRENT ASSETS
Stocks 6 18,740 10,486
Debtors 7 160,876 143,806
Cash at bank and in hand 50,082 69,603
229,698 223,895
Creditors: Amounts Falling Due Within One Year 8 (202,946 ) (176,966 )
NET CURRENT ASSETS (LIABILITIES) 26,752 46,929
TOTAL ASSETS LESS CURRENT LIABILITIES 52,191 58,889
Creditors: Amounts Falling Due After More Than One Year 9 (3,334 ) (13,333 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,360 ) (2,990 )
NET ASSETS 42,497 42,566
CAPITAL AND RESERVES
Called up share capital 10 103 103
Profit and Loss Account 42,394 42,463
SHAREHOLDERS' FUNDS 42,497 42,566
Page 1
Page 2
For the year ending 31 March 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 A S Gaylor
Director
Mr M R Kingswell
Director
30/05/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Solent Carpentry Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05667859 . The registered office is 81 High Street, Cosham, Hampshire, PO6 3BL.
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 represents the invoiced value of good and services supplied by the company, net of value added tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life of up to 10 years.  Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable. 
2.4. 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% Straight Line
Motor Vehicles 25% Straight Line
2.5. 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.
2.6. 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.
2.7. 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 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.
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.
...CONTINUED
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2.7. Taxation - continued
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 assets reflect 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 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.
2.8. Government Grant
Government grants are recognised in profit and loss in the year in which they are received. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 10)
10 10
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 90,000
As at 31 March 2025 90,000
Amortisation
As at 1 April 2024 90,000
As at 31 March 2025 90,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 1,029 20,981 22,010
Additions 1,975 19,749 21,724
As at 31 March 2025 3,004 40,730 43,734
Depreciation
As at 1 April 2024 618 9,432 10,050
Provided during the period 545 7,700 8,245
As at 31 March 2025 1,163 17,132 18,295
Net Book Value
As at 31 March 2025 1,841 23,598 25,439
As at 1 April 2024 411 11,549 11,960
Page 4
Page 5
6. Stocks
2025 2024
£ £
Stock 18,740 10,486
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 44,819 76,379
Prepayments and accrued income 114,457 65,827
Other debtors 1,600 1,600
160,876 143,806
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 86,039 79,229
Bank loans and overdrafts 8,333 8,333
Corporation tax 38,099 28,022
Other taxes and social security 8,237 7,771
VAT 36,262 28,950
Net wages 4,045 4,602
Credit card 15,053 15,855
Accruals and deferred income 6,134 3,485
Directors' loan accounts 744 719
202,946 176,966
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 3,334 13,333
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 103 103
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 3,424 10,272
Later than one year and not later than five years - 3,424
3,424 13,696
Page 5