Acorah Software Products - Accounts Production 16.2.850 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 06783058 Mr David Ingall Mrs Alison Ingall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06783058 2024-01-31 06783058 2025-01-31 06783058 2024-02-01 2025-01-31 06783058 frs-core:CurrentFinancialInstruments 2025-01-31 06783058 frs-core:Non-currentFinancialInstruments 2025-01-31 06783058 frs-core:MotorVehicles 2025-01-31 06783058 frs-core:MotorVehicles 2024-02-01 2025-01-31 06783058 frs-core:MotorVehicles 2024-01-31 06783058 frs-core:PlantMachinery 2025-01-31 06783058 frs-core:PlantMachinery 2024-02-01 2025-01-31 06783058 frs-core:PlantMachinery 2024-01-31 06783058 frs-core:ShareCapital 2025-01-31 06783058 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 06783058 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 06783058 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 06783058 frs-bus:SmallEntities 2024-02-01 2025-01-31 06783058 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 06783058 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 06783058 frs-bus:Director1 2024-02-01 2025-01-31 06783058 frs-bus:Director2 2024-02-01 2025-01-31 06783058 frs-countries:EnglandWales 2024-02-01 2025-01-31 06783058 2023-01-31 06783058 2024-01-31 06783058 2023-02-01 2024-01-31 06783058 frs-core:CurrentFinancialInstruments 2024-01-31 06783058 frs-core:Non-currentFinancialInstruments 2024-01-31 06783058 frs-core:ShareCapital 2024-01-31 06783058 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 06783058
Ingall Flooring Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
JENNIFER M RICHARDSON LIMITED
32 Station Road
Rainham
Gillingham
Kent
ME8 7PH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06783058
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,653 28,871
21,653 28,871
CURRENT ASSETS
Debtors 5 159,388 128,244
Cash at bank and in hand 45,421 76,274
204,809 204,518
Creditors: Amounts Falling Due Within One Year 6 (125,086 ) (147,421 )
NET CURRENT ASSETS (LIABILITIES) 79,723 57,097
TOTAL ASSETS LESS CURRENT LIABILITIES 101,376 85,968
Creditors: Amounts Falling Due After More Than One Year 7 (9,086 ) (14,568 )
NET ASSETS 92,290 71,400
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 92,280 71,390
SHAREHOLDERS' FUNDS 92,290 71,400
Page 1
Page 2
For the year ending 31 January 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 David Ingall
Director
17/04/2025
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
Ingall Flooring Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06783058 . The registered office is 32 Station Road, Rainham, Kent, ME8 7PH.
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.
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.
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% on reducing balance
Motor Vehicles 25% on reducing balance
2.4. 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.
2.5. 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.
...CONTINUED
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2.5. 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 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 2 2
Manufacturing 3 3
5 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 February 2024 32,357 25,999 58,356
As at 31 January 2025 32,357 25,999 58,356
Depreciation
As at 1 February 2024 29,485 - 29,485
Provided during the period 718 6,500 7,218
As at 31 January 2025 30,203 6,500 36,703
Net Book Value
As at 31 January 2025 2,154 19,499 21,653
As at 1 February 2024 2,872 25,999 28,871
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 100,714 73,688
Other debtors 58,490 54,430
Directors' loan accounts 184 126
159,388 128,244
Page 4
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,912 4,340
Trade creditors 66,547 85,616
Bank loans and overdrafts 5,026 9,286
Corporation tax 41,147 39,674
Other taxes and social security 3,908 4,090
VAT 2,314 3,183
Other creditors 1,232 1,232
125,086 147,421
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 9,086 14,568
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
Page 5