Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07523361 Mr R J Rose iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07523361 2024-03-31 07523361 2025-03-31 07523361 2024-04-01 2025-03-31 07523361 frs-core:CurrentFinancialInstruments 2025-03-31 07523361 frs-core:Non-currentFinancialInstruments 2025-03-31 07523361 frs-core:ComputerEquipment 2025-03-31 07523361 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07523361 frs-core:ComputerEquipment 2024-03-31 07523361 frs-core:FurnitureFittings 2025-03-31 07523361 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07523361 frs-core:FurnitureFittings 2024-03-31 07523361 frs-core:NetGoodwill 2025-03-31 07523361 frs-core:NetGoodwill 2024-04-01 2025-03-31 07523361 frs-core:NetGoodwill 2024-03-31 07523361 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 07523361 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07523361 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 07523361 frs-core:MotorVehicles 2025-03-31 07523361 frs-core:MotorVehicles 2024-04-01 2025-03-31 07523361 frs-core:MotorVehicles 2024-03-31 07523361 frs-core:PlantMachinery 2025-03-31 07523361 frs-core:PlantMachinery 2024-04-01 2025-03-31 07523361 frs-core:PlantMachinery 2024-03-31 07523361 frs-core:ShareCapital 2025-03-31 07523361 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07523361 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07523361 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07523361 frs-bus:SmallEntities 2024-04-01 2025-03-31 07523361 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 07523361 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07523361 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 07523361 frs-bus:OrdinaryShareClass1 2025-03-31 07523361 frs-bus:OrdinaryShareClass2 2024-04-01 2025-03-31 07523361 frs-bus:OrdinaryShareClass2 2025-03-31 07523361 frs-core:DeferredTaxation 2024-04-01 2025-03-31 07523361 frs-core:DeferredTaxation 2024-03-31 07523361 frs-core:DeferredTaxation 2025-03-31 07523361 frs-bus:Director1 2024-04-01 2025-03-31 07523361 frs-countries:EnglandWales 2024-04-01 2025-03-31 07523361 2023-03-31 07523361 2024-03-31 07523361 2023-04-01 2024-03-31 07523361 frs-core:CurrentFinancialInstruments 2024-03-31 07523361 frs-core:Non-currentFinancialInstruments 2024-03-31 07523361 frs-core:ShareCapital 2024-03-31 07523361 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07523361 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 07523361 frs-bus:OrdinaryShareClass2 2023-04-01 2024-03-31
Registered number: 07523361
Windows Are Us (Stratford) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Windows Are Us (Stratford) Ltd for the year ended 31 March 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Windows Are Us (Stratford) Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Windows Are Us (Stratford) Ltd , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Windows Are Us (Stratford) Ltd and state those matters that we have agreed to state to the director of Windows Are Us (Stratford) Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Windows Are Us (Stratford) Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Windows Are Us (Stratford) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Windows Are Us (Stratford) Ltd . You consider that Windows Are Us (Stratford) Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Windows Are Us (Stratford) Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
29 August 2025
Raven Accounting (West Midlands) Limited
Chartered Certified Accountants
9-11 Stratford Road
Shirley
Solihull
B90 3LU
Page 1
Page 2
Balance Sheet
Registered number: 07523361
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 446,945 453,546
446,945 453,546
CURRENT ASSETS
Stocks 6 - 2,500
Debtors 7 371,787 293,723
Cash at bank and in hand 158,722 193,371
530,509 489,594
Creditors: Amounts Falling Due Within One Year 8 (526,619 ) (453,552 )
NET CURRENT ASSETS (LIABILITIES) 3,890 36,042
TOTAL ASSETS LESS CURRENT LIABILITIES 450,835 489,588
Creditors: Amounts Falling Due After More Than One Year 9 (211,575 ) (240,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,528 ) (9,281 )
NET ASSETS 231,732 240,307
CAPITAL AND RESERVES
Called up share capital 12 2 2
Profit and Loss Account 231,730 240,305
SHAREHOLDERS' FUNDS 231,732 240,307
Page 2
Page 3
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 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.
The financial statements were approved by the board of directors on 29 August 2025 and were signed on its behalf by:
Mr R J Rose
Director
29 August 2025
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Windows Are Us (Stratford) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07523361 . The registered office is 9-11 Stratford Road, Shirley, Solihull, B90 3LU.
The presentation currency of the financial statements is the Pound Sterling (£).
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. 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 was amortised to profit and loss account over its estimated economic life of five years.
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:
Freehold 2% on cost
Plant & Machinery 15% on cost
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 10% on cost
Computer Equipment 20% on cost
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 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.
2.6. 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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2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 20,000
As at 31 March 2025 20,000
Amortisation
As at 1 April 2024 20,000
As at 31 March 2025 20,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 455,094 8,527 84,780 2,200
Additions - - 13,500 -
Disposals - (8,527 ) (14,330 ) -
As at 31 March 2025 455,094 - 83,950 2,200
Depreciation
As at 1 April 2024 38,671 8,527 48,673 1,184
Provided during the period 9,101 - 9,928 220
Disposals - (8,527 ) (13,478 ) -
As at 31 March 2025 47,772 - 45,123 1,404
Net Book Value
As at 31 March 2025 407,322 - 38,827 796
As at 1 April 2024 416,423 - 36,107 1,016
Page 5
Page 6
Computer Equipment Total
£ £
Cost
As at 1 April 2024 5,077 555,678
Additions - 13,500
Disposals (5,077 ) (27,934 )
As at 31 March 2025 - 541,244
Depreciation
As at 1 April 2024 5,077 102,132
Provided during the period - 19,249
Disposals (5,077 ) (27,082 )
As at 31 March 2025 - 94,299
Net Book Value
As at 31 March 2025 - 446,945
As at 1 April 2024 - 453,546
6. Stocks
2025 2024
£ £
Stock - 2,500
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 12,922 6,860
Other debtors 358,865 286,863
371,787 293,723
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 209,030 133,555
Bank loans and overdrafts 28,146 26,461
Other creditors 277,316 282,213
Taxation and social security 12,127 11,323
526,619 453,552
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 211,575 240,000
Page 6
Page 7
10. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 228,053 244,795
11. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2024 9,281 9,281
Deferred taxation (1,753 ) (1,753 )
Balance at 31 March 2025 7,528 7,528
12. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1 each 1 1
1 Ordinary A shares of £ 1 each 1 1
2 2
13. Related Party Transactions
During the year, total dividends of £40,000 (2024: £41,000) were paid to the director.
The director has loaned money to the company on terms that are unsecured, interest-free, and repayable on demand. At the year end, the outstanding balance was £832 (2024: £1,983).
In addition, during the year the company advanced a loan to another entity in which a close family member of the director holds the entire issued share capital. This loan is unsecured, interest-free, and repayable on demand. The outstanding balance at the year end was £11,000 (2024: £40,000).
The company has also advanced loans to close family members of the director. These loans are unsecured, interest-free, and repayable on demand. At the year end, the combined outstanding balances totalled £334,354 (2024: £239,354).
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