Acorah Software Products - Accounts Production 16.4.675 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 04588332 Mr S J Grice Mr A Grice iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04588332 2024-04-30 04588332 2025-04-30 04588332 2024-05-01 2025-04-30 04588332 frs-core:CurrentFinancialInstruments 2025-04-30 04588332 frs-core:Non-currentFinancialInstruments 2025-04-30 04588332 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 04588332 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 04588332 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 04588332 frs-core:MotorVehicles 2025-04-30 04588332 frs-core:MotorVehicles 2024-05-01 2025-04-30 04588332 frs-core:MotorVehicles 2024-04-30 04588332 frs-core:PlantMachinery 2025-04-30 04588332 frs-core:PlantMachinery 2024-05-01 2025-04-30 04588332 frs-core:PlantMachinery 2024-04-30 04588332 frs-core:ShareCapital 2025-04-30 04588332 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 04588332 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 04588332 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 04588332 frs-bus:SmallEntities 2024-05-01 2025-04-30 04588332 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 04588332 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 04588332 frs-bus:Director1 2024-05-01 2025-04-30 04588332 frs-bus:Director2 2024-05-01 2025-04-30 04588332 frs-countries:EnglandWales 2024-05-01 2025-04-30 04588332 2023-04-30 04588332 2024-04-30 04588332 2023-05-01 2024-04-30 04588332 frs-core:CurrentFinancialInstruments 2024-04-30 04588332 frs-core:Non-currentFinancialInstruments 2024-04-30 04588332 frs-core:ShareCapital 2024-04-30 04588332 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 04588332
Alan Grice Staircase Company Limited
Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04588332
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 198,952 204,510
198,952 204,510
CURRENT ASSETS
Stocks 5 27,401 26,919
Debtors 6 54,237 57,483
Cash at bank and in hand 16,840 2,278
98,478 86,680
Creditors: Amounts Falling Due Within One Year 7 (145,957 ) (130,865 )
NET CURRENT ASSETS (LIABILITIES) (47,479 ) (44,185 )
TOTAL ASSETS LESS CURRENT LIABILITIES 151,473 160,325
Creditors: Amounts Falling Due After More Than One Year 8 (7,511 ) (32,810 )
NET ASSETS 143,962 127,515
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 143,862 127,415
SHAREHOLDERS' FUNDS 143,962 127,515
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For the year ending 30 April 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 S J Grice
Director
15th July 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
Alan Grice Staircase Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04588332 . The registered office is Unit 1 Langley Road, Burscough Industrial Estate, Burscough, Lancs, L40 8JY.
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. 
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. 
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:
Leasehold 2% straight line
Plant and Machinery 20% reducing balance and 5% and 10% straight line
Motor Vehicles 25% straight line
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 the profit and loss account as incurred.
2.5. 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 is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.  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 profit (when appropriate) and related costs as contract activity progresses.
2.6. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current period.  Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.  Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.  Current and deferred tax liabilities are not discounted.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 9)
8 9
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4. Tangible Assets
Land & Property
Leasehold Plant and Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 May 2024 7,479 363,833 33,345 404,657
Additions - - 8,491 8,491
As at 30 April 2025 7,479 363,833 41,836 413,148
Depreciation
As at 1 May 2024 3,179 164,991 31,977 200,147
Provided during the period 150 12,610 1,289 14,049
As at 30 April 2025 3,329 177,601 33,266 214,196
Net Book Value
As at 30 April 2025 4,150 186,232 8,570 198,952
As at 1 May 2024 4,300 198,842 1,368 204,510
5. Stocks
2025 2024
£ £
Stock 27,401 26,919
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 51,804 55,255
Other debtors 2,433 2,228
54,237 57,483
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 16,418 24,600
Trade creditors 41,776 40,157
Bank loans and overdrafts 8,760 8,760
Other creditors 36,232 21,373
Taxation and social security 42,771 35,975
145,957 130,865
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 16,418
Bank loans 7,511 16,392
7,511 32,810
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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