Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 10139559 Mr Daniel Cox Mr Paul Graham Mr Gary Whitbread iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10139559 2024-04-30 10139559 2025-04-30 10139559 2024-05-01 2025-04-30 10139559 frs-core:CurrentFinancialInstruments 2025-04-30 10139559 frs-core:Non-currentFinancialInstruments 2025-04-30 10139559 frs-core:BetweenOneFiveYears 2025-04-30 10139559 frs-core:ComputerEquipment 2025-04-30 10139559 frs-core:ComputerEquipment 2024-05-01 2025-04-30 10139559 frs-core:ComputerEquipment 2024-04-30 10139559 frs-core:FurnitureFittings 2025-04-30 10139559 frs-core:FurnitureFittings 2024-05-01 2025-04-30 10139559 frs-core:FurnitureFittings 2024-04-30 10139559 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 10139559 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 10139559 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 10139559 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 10139559 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 10139559 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 10139559 frs-core:MotorVehicles 2025-04-30 10139559 frs-core:MotorVehicles 2024-05-01 2025-04-30 10139559 frs-core:MotorVehicles 2024-04-30 10139559 frs-core:PlantMachinery 2025-04-30 10139559 frs-core:PlantMachinery 2024-05-01 2025-04-30 10139559 frs-core:PlantMachinery 2024-04-30 10139559 frs-core:WithinOneYear 2025-04-30 10139559 frs-core:ShareCapital 2025-04-30 10139559 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 10139559 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10139559 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 10139559 frs-bus:SmallEntities 2024-05-01 2025-04-30 10139559 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 10139559 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 10139559 frs-bus:Director1 2024-05-01 2025-04-30 10139559 frs-bus:Director2 2024-05-01 2025-04-30 10139559 frs-bus:Director3 2024-05-01 2025-04-30 10139559 frs-countries:EnglandWales 2024-05-01 2025-04-30 10139559 2023-04-30 10139559 2024-04-30 10139559 2023-05-01 2024-04-30 10139559 frs-core:CurrentFinancialInstruments 2024-04-30 10139559 frs-core:Non-currentFinancialInstruments 2024-04-30 10139559 frs-core:BetweenOneFiveYears 2024-04-30 10139559 frs-core:WithinOneYear 2024-04-30 10139559 frs-core:ShareCapital 2024-04-30 10139559 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 10139559
Gwc Joinery Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Harrisons Accountancy Ltd
Harrison House Sheep Walk
Langford Road
Biggleswade
Bedfordshire
SG18 9RB
Gwc Joinery Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Gwc Joinery Limited
Statement of Financial Position
As At 30 April 2025
Statement of Financial Position
Registered number: 10139559

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 517,942 |  | 538,724
|  |  | 517,942 |  | 538,724
CURRENT ASSETS
Debtors | 5 | 73,414 |  | 80,798 |
Cash at bank and in hand |  | 100,375 |  | - |
|  | 173,789 |  | 80,798 |
Creditors: Amounts Falling Due Within One Year | 6 | (253,965 ) |  | (140,379 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (80,176 ) |  | (59,581 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 437,766 |  | 479,143
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (430,989 ) |  | (478,824 )
NET ASSETS |  |  | 6,777 |  | 319
CAPITAL AND RESERVES
Called up share capital | 10 |  | 198 |  | 198
Income Statement |  |  | 6,579 |  | 121
SHAREHOLDERS' FUNDS |  |  | 6,777 |  | 319

Page 1
Page 2
Gwc Joinery Limited
Statement of Financial Position (continued)
As At 30 April 2025
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 Income Statement.
On behalf of the board

Mr Daniel Cox Director | Mr Paul Graham Director | Mr Gary Whitbread Director
04/09/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Gwc Joinery Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Gwc Joinery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10139559 . The registered office is Unit 4 Stockton End, Sandy, SG19 1SB.
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:

Freehold | 00% straight line
Leasehold | 20% straight line
Plant & Machinery | 20% straight line
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 33.33% 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 income statement 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 income statement 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.
Page 3
Page 4
Gwc Joinery Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.6. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 5 |  | 5
| 5 |  | 5

4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Plant & Machinery | Motor Vehicles
| £ | £ | £ | £
Cost
As at 1 May 2024 | 378,000 | 9,329 | 257,586 | 96,215
Additions | - | - | 8,000 | 19,579
As at 30 April 2025 | 378,000 | 9,329 | 265,586 | 115,794
Depreciation
As at 1 May 2024 | - | 9,329 | 146,910 | 53,182
Provided during the period | - | - | 33,037 | 15,653
As at 30 April 2025 | - | 9,329 | 179,947 | 68,835
Net Book Value
As at 30 April 2025 | 378,000 | - | 85,639 | 46,959
As at 1 May 2024 | 378,000 | - | 110,676 | 43,033

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 13,713 | 9,932 | 764,775
Additions | 3,445 | 1,531 | 32,555
As at 30 April 2025 | 17,158 | 11,463 | 797,330
Depreciation
As at 1 May 2024 | 8,999 | 7,631 | 226,051
Provided during the period | 2,040 | 2,607 | 53,337
As at 30 April 2025 | 11,039 | 10,238 | 279,388

...CONTINUED
Page 4
Page 5
Gwc Joinery Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025

Net Book Value
As at 30 April 2025 | 6,119 | 1,225 | 517,942
As at 1 May 2024 | 4,714 | 2,301 | 538,724

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 72,974 |  | 76,371
Prepayments and accrued income | 440 |  | 440
Directors' loan accounts | - |  | 3,987
| 73,414 |  | 80,798

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 41,446 |  | 33,178
Trade creditors | 42,521 |  | 43,232
Bank loans and overdrafts | 20,605 |  | 25,368
Corporation tax | 49,979 |  | 16,590
Other taxes and social security | 562 |  | 7,238
VAT | 39,509 |  | 10,923
Accruals and deferred income | 5,800 |  | 3,850
Directors' loan accounts | 53,543 |  | -
| 253,965 |  | 140,379

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 118,370 |  | 144,882
Bank loans | 312,619 |  | 333,942
| 430,989 |  | 478,824

8. Secured Creditors
At 30 April 2025, the company has a bank loan of £307,199 outstanding (2024: £321,039), which is secured by way of a floating charge over the assets of the company.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 307,199 |  | 321,039

Page 5
Page 6
Gwc Joinery Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 41,446 |  | 33,178
Later than one year and not later than five years | 118,370 |  | 144,882
| 159,816 |  | 178,060
| 159,816 |  | 178,060

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 198 |  | 198

Page 6