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 06523808 Mrs Zuzana Fletcher Mr Gary Fletcher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06523808 2024-03-31 06523808 2025-03-31 06523808 2024-04-01 2025-03-31 06523808 frs-core:CurrentFinancialInstruments 2025-03-31 06523808 frs-core:Non-currentFinancialInstruments 2025-03-31 06523808 frs-core:ComputerEquipment 2025-03-31 06523808 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06523808 frs-core:ComputerEquipment 2024-03-31 06523808 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 06523808 frs-core:MotorVehicles 2025-03-31 06523808 frs-core:MotorVehicles 2024-04-01 2025-03-31 06523808 frs-core:MotorVehicles 2024-03-31 06523808 frs-core:OtherResidualIntangibleAssets 2025-03-31 06523808 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 06523808 frs-core:OtherResidualIntangibleAssets 2024-03-31 06523808 frs-core:PlantMachinery 2025-03-31 06523808 frs-core:PlantMachinery 2024-04-01 2025-03-31 06523808 frs-core:PlantMachinery 2024-03-31 06523808 frs-core:ShareCapital 2025-03-31 06523808 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06523808 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06523808 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06523808 frs-bus:SmallEntities 2024-04-01 2025-03-31 06523808 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06523808 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06523808 frs-bus:Director1 2024-04-01 2025-03-31 06523808 frs-bus:Director2 2024-04-01 2025-03-31 06523808 frs-countries:EnglandWales 2024-04-01 2025-03-31 06523808 2023-03-31 06523808 2024-03-31 06523808 2023-04-01 2024-03-31 06523808 frs-core:CurrentFinancialInstruments 2024-03-31 06523808 frs-core:Non-currentFinancialInstruments 2024-03-31 06523808 frs-core:ShareCapital 2024-03-31 06523808 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06523808
Fletcher Fabrications Group UK Ltd
Unaudited 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: 06523808
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 9,750 11,700
Tangible Assets 5 123,206 152,724
132,956 164,424
CURRENT ASSETS
Stocks 6 40,000 20,000
Debtors 7 17,801 30,925
Cash at bank and in hand 77,691 70,005
135,492 120,930
Creditors: Amounts Falling Due Within One Year 8 (162,871 ) (174,095 )
NET CURRENT ASSETS (LIABILITIES) (27,379 ) (53,165 )
TOTAL ASSETS LESS CURRENT LIABILITIES 105,577 111,259
Creditors: Amounts Falling Due After More Than One Year 9 (2,433 ) (12,618 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (20,406 ) (16,461 )
NET ASSETS 82,738 82,180
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Profit and Loss Account 81,738 81,180
SHAREHOLDERS' FUNDS 82,738 82,180
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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 Gary Fletcher
Director
29/08/2025
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
Fletcher Fabrications Group UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06523808 . The registered office is 88 West Heath Road, West Heath Road, Farnborough, Hampshire, GU14 8QX.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are goodwill. It is amortised to profit and loss account over its estimated economic life of 20 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:
Plant & Machinery 10 year straight line
Motor Vehicles 20% straight line
Computer Equipment 33% straight libe
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 10)
13 10
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4. Intangible Assets
Other
£
Cost
As at 1 April 2024 39,000
As at 31 March 2025 39,000
Amortisation
As at 1 April 2024 27,300
Provided during the period 1,950
As at 31 March 2025 29,250
Net Book Value
As at 31 March 2025 9,750
As at 1 April 2024 11,700
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 98,771 98,207 2,213 199,191
As at 31 March 2025 98,771 98,207 2,213 199,191
Depreciation
As at 1 April 2024 21,573 22,682 2,212 46,467
Provided during the period 9,877 19,641 - 29,518
As at 31 March 2025 31,450 42,323 2,212 75,985
Net Book Value
As at 31 March 2025 67,321 55,884 1 123,206
As at 1 April 2024 77,198 75,525 1 152,724
6. Stocks
2025 2024
£ £
Stock 40,000 20,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 19,403 28,780
Prepayments and accrued income (1,602 ) 2,145
17,801 30,925
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 107,567 122,652
Bank loans and overdrafts 10,648 10,648
Other taxes and social security 6,897 6,922
VAT 17,220 11,960
Other creditors 1,348 2,600
Directors' loan accounts 19,191 19,313
162,871 174,095
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 2,433 12,618
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
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