Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 06242096 Mr R Karl Humphris Mrs Andrea Humphris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06242096 2024-01-31 06242096 2025-01-31 06242096 2024-02-01 2025-01-31 06242096 frs-core:CurrentFinancialInstruments 2025-01-31 06242096 frs-core:Non-currentFinancialInstruments 2025-01-31 06242096 frs-core:BetweenOneFiveYears 2025-01-31 06242096 frs-core:ComputerEquipment 2025-01-31 06242096 frs-core:ComputerEquipment 2024-02-01 2025-01-31 06242096 frs-core:ComputerEquipment 2024-01-31 06242096 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-02-01 2025-01-31 06242096 frs-core:NetGoodwill 2025-01-31 06242096 frs-core:NetGoodwill 2024-02-01 2025-01-31 06242096 frs-core:NetGoodwill 2024-01-31 06242096 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 06242096 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 06242096 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 06242096 frs-core:MotorVehicles 2025-01-31 06242096 frs-core:MotorVehicles 2024-02-01 2025-01-31 06242096 frs-core:MotorVehicles 2024-01-31 06242096 frs-core:OtherResidualIntangibleAssets 2025-01-31 06242096 frs-core:OtherResidualIntangibleAssets 2024-02-01 2025-01-31 06242096 frs-core:OtherResidualIntangibleAssets 2024-01-31 06242096 frs-core:PlantMachinery 2025-01-31 06242096 frs-core:PlantMachinery 2024-02-01 2025-01-31 06242096 frs-core:PlantMachinery 2024-01-31 06242096 frs-core:WithinOneYear 2025-01-31 06242096 frs-core:RevaluationReserve 2024-01-31 06242096 frs-core:RevaluationReserve 2025-01-31 06242096 frs-core:ShareCapital 2025-01-31 06242096 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 06242096 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 06242096 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 06242096 frs-bus:SmallEntities 2024-02-01 2025-01-31 06242096 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 06242096 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 06242096 frs-bus:Director1 2024-02-01 2025-01-31 06242096 frs-bus:Director1 2024-01-31 06242096 frs-bus:Director1 2025-01-31 06242096 frs-bus:Director2 2024-02-01 2025-01-31 06242096 frs-countries:EnglandWales 2024-02-01 2025-01-31 06242096 2023-01-31 06242096 2024-01-31 06242096 2023-02-01 2024-01-31 06242096 frs-core:CurrentFinancialInstruments 2024-01-31 06242096 frs-core:Non-currentFinancialInstruments 2024-01-31 06242096 frs-core:BetweenOneFiveYears 2024-01-31 06242096 frs-core:WithinOneYear 2024-01-31 06242096 frs-core:RevaluationReserve 2024-01-31 06242096 frs-core:ShareCapital 2024-01-31 06242096 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 06242096
Eastern Doors Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
C&H Stedman Ltd
Noble House Eaton Road
Hemel Hempstead
Hertfordshire
HP2 7UB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06242096
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 37,623 64,002
Tangible Assets 5 710,064 796,610
747,687 860,612
CURRENT ASSETS
Stocks 6 60,500 261,826
Debtors 7 188,798 195,542
Cash at bank and in hand 87,213 21,558
336,511 478,926
Creditors: Amounts Falling Due Within One Year 8 (726,350 ) (830,378 )
NET CURRENT ASSETS (LIABILITIES) (389,839 ) (351,452 )
TOTAL ASSETS LESS CURRENT LIABILITIES 357,848 509,160
Creditors: Amounts Falling Due After More Than One Year 9 (157,192 ) (306,226 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (50,461 ) (65,303 )
NET ASSETS 150,195 137,631
CAPITAL AND RESERVES
Called up share capital 11 100 100
Revaluation reserve 14 3,420 3,420
Profit and Loss Account 146,675 134,111
SHAREHOLDERS' FUNDS 150,195 137,631
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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 R Karl Humphris
Director
22 October 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Eastern Doors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06242096 . The registered office is 44 Anchor Road, Terrington St.Clement, Kings Lynn, PE34 4HL.
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, excluding discounts, rebates, value added tax and other sales taxes.
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 is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are software. It is amortised to profit and loss account over its estimated economic life of 3-5 years.
2.5. 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 0%
Plant & Machinery 20% on Reducing Balance
Motor Vehicles 20% on Reducing Balance
Computer Equipment 20% on Cost
2.6. 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.
2.7. 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.
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2.8. 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.
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
The average number of employees during the year was  13 (2024: 20)
13 20
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 February 2024 20,000 71,427 91,427
Revaluations (20,000 ) - (20,000 )
As at 31 January 2025 - 71,427 71,427
Amortisation
As at 1 February 2024 10,000 17,425 27,425
Provided during the period - 16,379 16,379
Revaluations (10,000 ) - (10,000 )
As at 31 January 2025 - 33,804 33,804
Net Book Value
As at 31 January 2025 - 37,623 37,623
As at 1 February 2024 10,000 54,002 64,002
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2024 490,875 97,280 415,370 15,875 1,019,400
Disposals - (3,450 ) (87,703 ) - (91,153 )
As at 31 January 2025 490,875 93,830 327,667 15,875 928,247
Depreciation
As at 1 February 2024 - 38,183 174,010 10,597 222,790
Provided during the period - 9,351 43,260 2,979 55,590
Disposals - (1,242 ) (58,955 ) - (60,197 )
As at 31 January 2025 - 46,292 158,315 13,576 218,183
Net Book Value
As at 31 January 2025 490,875 47,538 169,352 2,299 710,064
As at 1 February 2024 490,875 59,097 241,360 5,278 796,610
6. Stocks
2025 2024
£ £
Stock 60,500 89,854
Work in progress - 171,972
60,500 261,826
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 151,131 131,918
Other debtors 37,667 63,624
188,798 195,542
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 43,269 51,146
Trade creditors 238,334 336,276
Bank loans and overdrafts 109,744 179,183
Other creditors 195,820 138,076
Taxation and social security 139,183 125,697
726,350 830,378
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9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 100,002 144,570
Bank loans 57,190 161,656
157,192 306,226
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 43,269 51,146
Later than one year and not later than five years 100,002 144,570
143,271 195,716
143,271 195,716
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 22,509 31,149
Later than one year and not later than five years 51,096 73,606
73,605 104,755
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2024 Amounts advanced Amounts repaid Amounts written off As at 31 January 2025
£ £ £ £ £
Mr R Karl Humphris (374 ) 26,468 - - 26,094
The above loan is unsecured, interest free and repayable on demand.
14. Reserves
Revaluation Reserve
£
As at 1 February 2024 3,420
As at 31 January 2025 3,420
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