Acorah Software Products - Accounts Production 16.5.460 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 9741450 Mr GARY EDGAR Mr TONY SMALL iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9741450 2024-08-31 9741450 2025-08-31 9741450 2024-09-01 2025-08-31 9741450 frs-core:CurrentFinancialInstruments 2025-08-31 9741450 frs-core:Non-currentFinancialInstruments 2025-08-31 9741450 frs-core:MotorVehicles 2025-08-31 9741450 frs-core:MotorVehicles 2024-09-01 2025-08-31 9741450 frs-core:MotorVehicles 2024-08-31 9741450 frs-core:PlantMachinery 2025-08-31 9741450 frs-core:PlantMachinery 2024-09-01 2025-08-31 9741450 frs-core:PlantMachinery 2024-08-31 9741450 frs-core:ShareCapital 2025-08-31 9741450 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 9741450 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 9741450 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 9741450 frs-bus:SmallEntities 2024-09-01 2025-08-31 9741450 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 9741450 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 9741450 frs-bus:Director1 2024-09-01 2025-08-31 9741450 frs-bus:Director2 2024-09-01 2025-08-31 9741450 frs-countries:EnglandWales 2024-09-01 2025-08-31 9741450 2023-08-31 9741450 2024-08-31 9741450 2023-09-01 2024-08-31 9741450 frs-core:CurrentFinancialInstruments 2024-08-31 9741450 frs-core:Non-currentFinancialInstruments 2024-08-31 9741450 frs-core:ShareCapital 2024-08-31 9741450 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 9741450
THE WINDOW DOCTOR (NE) LTD
Unaudited Financial Statements
For The Year Ended 31 August 2025
JOHNSON & CO ACCOUNTANTS
Certified Public Accountant
OFFICE 4
HENSON'S BUSINESS CENTRE
KIRKLEATHAM STREET
REDCAR
TS10 1RE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 9741450
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 958 1,185
958 1,185
CURRENT ASSETS
Debtors 5 5,861 567
Cash at bank and in hand 1,901 2,710
7,762 3,277
Creditors: Amounts Falling Due Within One Year 6 (60,373 ) (64,867 )
NET CURRENT ASSETS (LIABILITIES) (52,611 ) (61,590 )
TOTAL ASSETS LESS CURRENT LIABILITIES (51,653 ) (60,405 )
Creditors: Amounts Falling Due After More Than One Year 7 (5,888 ) (5,888 )
NET LIABILITIES (57,541 ) (66,293 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (57,543 ) (66,295 )
SHAREHOLDERS' FUNDS (57,541) (66,293)
Page 1
Page 2
For the year ending 31 August 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 EDGAR
Director
18th September 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
THE WINDOW DOCTOR (NE) LTD is a private company, limited by shares, incorporated in England & Wales, registered number 9741450 . The registered office is 133 Oak Road, Redcar, CLEVELAND, TS10 3RG.
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 stated at cost less depreciation. 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 15
Motor Vehicles 20
2.4. 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.5. Government Grant
Government grants are recognised in the profit and loss account 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 profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account 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 profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account 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: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2024 800 6,850 7,650
As at 31 August 2025 800 6,850 7,650
Depreciation
As at 1 September 2024 617 5,848 6,465
Provided during the period 27 200 227
As at 31 August 2025 644 6,048 6,692
Net Book Value
As at 31 August 2025 156 802 958
As at 1 September 2024 183 1,002 1,185
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,165 -
Directors' loan accounts 4,696 567
5,861 567
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 1,135 1,135
Directors' loan accounts 59,238 63,732
60,373 64,867
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Government grants after one year 5,888 5,888
Page 4
Page 5
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 5