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 07490217 Mr Mark Ballard Mr Robert Ballard Mr Mark Ballard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07490217 2024-01-31 07490217 2025-01-31 07490217 2024-02-01 2025-01-31 07490217 frs-core:CurrentFinancialInstruments 2025-01-31 07490217 frs-core:BetweenOneFiveYears 2025-01-31 07490217 frs-core:FurnitureFittings 2025-01-31 07490217 frs-core:FurnitureFittings 2024-02-01 2025-01-31 07490217 frs-core:FurnitureFittings 2024-01-31 07490217 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 07490217 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-01 2025-01-31 07490217 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 07490217 frs-core:MotorVehicles 2025-01-31 07490217 frs-core:MotorVehicles 2024-02-01 2025-01-31 07490217 frs-core:MotorVehicles 2024-01-31 07490217 frs-core:PlantMachinery 2025-01-31 07490217 frs-core:PlantMachinery 2024-02-01 2025-01-31 07490217 frs-core:PlantMachinery 2024-01-31 07490217 frs-core:WithinOneYear 2025-01-31 07490217 frs-core:ShareCapital 2025-01-31 07490217 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 07490217 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 07490217 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 07490217 frs-bus:SmallEntities 2024-02-01 2025-01-31 07490217 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 07490217 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 07490217 frs-bus:OrdinaryShareClass1 2024-02-01 2025-01-31 07490217 frs-bus:OrdinaryShareClass1 2025-01-31 07490217 frs-bus:Director1 2024-02-01 2025-01-31 07490217 frs-bus:Director1 2024-01-31 07490217 frs-bus:Director1 2025-01-31 07490217 frs-bus:Director2 2024-02-01 2025-01-31 07490217 frs-bus:Director2 2024-01-31 07490217 frs-bus:Director2 2025-01-31 07490217 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 07490217 frs-countries:EnglandWales 2024-02-01 2025-01-31 07490217 2023-01-31 07490217 2024-01-31 07490217 2023-02-01 2024-01-31 07490217 frs-core:CurrentFinancialInstruments 2024-01-31 07490217 frs-core:BetweenOneFiveYears 2024-01-31 07490217 frs-core:WithinOneYear 2024-01-31 07490217 frs-core:ShareCapital 2024-01-31 07490217 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 07490217 frs-bus:OrdinaryShareClass1 2023-02-01 2024-01-31
Registered number: 07490217
Conservatories And Windows Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mr Mark Ballard
Mr Robert Ballard
Secretary Mr Mark Ballard
Company Number 07490217
Registered Office Leafield Way
Leafield Industrial Estate
Corsham
Wiltshire
SN13 9RU
Accountants Johnston Wood Roach Ltd
24 Picton House Hussar Court, Westside View
Waterlooville
PO7 7SQ
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Balance Sheet
Registered number: 07490217
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25,163 35,840
25,163 35,840
CURRENT ASSETS
Stocks 50,800 68,192
Debtors 5 934,678 698,165
Cash at bank and in hand 257,740 460,594
1,243,218 1,226,951
Creditors: Amounts Falling Due Within One Year 6 (322,441 ) (311,744 )
NET CURRENT ASSETS (LIABILITIES) 920,777 915,207
TOTAL ASSETS LESS CURRENT LIABILITIES 945,940 951,047
PROVISIONS FOR LIABILITIES
Provisions For Charges (123,552 ) (116,226 )
Deferred Taxation (2,177 ) (3,438 )
NET ASSETS 820,211 831,383
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 819,211 830,383
SHAREHOLDERS' FUNDS 820,211 831,383
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Page 3
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 Robert Ballard
Director
23 October 2025
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Conservatories And Windows Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07490217 . The registered office is Leafield Way, Leafield Industrial Estate, Corsham, Wiltshire, SN13 9RU.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
In preparing the financial statements in accordance with FRS 102, management is required to make judgements,
estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets,
liabilities, income, and expenses. Actual results may differ from these estimates.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are
recognised in the period in which the estimate is revised if the revision affects only that period or in the period of
the revision and future periods if the revision affects both current and future periods.
2.3. 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.
2.4. 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:
Leasehold Amortised over the period of the lease
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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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2.7. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Guarantee scheme costs
The company provides a guarantee on it's products for a 10 year period. The company provides for the estimated
cost of the fulfilment of these guarantees based on current costs, including a provision for overheads where
applicable.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 February 2024 31,831 1,184 112,940 24,995 170,950
Additions - 374 - 3,085 3,459
Disposals - (439 ) (28,780 ) (4,884 ) (34,103 )
As at 31 January 2025 31,831 1,119 84,160 23,196 140,306
Depreciation
As at 1 February 2024 31,831 992 83,362 18,925 135,110
Provided during the period - 102 9,010 1,403 10,515
Disposals - (407 ) (26,503 ) (3,572 ) (30,482 )
As at 31 January 2025 31,831 687 65,869 16,756 115,143
Net Book Value
As at 31 January 2025 - 432 18,291 6,440 25,163
As at 1 February 2024 - 192 29,578 6,070 35,840
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 3,473
Amounts owed by group undertakings 496,261 258,316
Other debtors 438,417 436,376
934,678 698,165
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 110,192 89,390
Other creditors 56,198 63,649
Taxation and social security 156,051 158,705
322,441 311,744
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1,000.00 each 1,000 1,000
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 12,000 12,000
Later than one year and not later than five years 12,000 12,000
24,000 24,000
10. 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 Mark Ballard 165,137 - - - 165,137
Mr Robert Ballard 160,755 - - - 160,755
At the balance sheet date the direcors owed he company £325,892 (2024 - £325,892).
The above loan is unsecured, interest free and repayable on demand.
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