Acorah Software Products - Accounts Production 16.6.920 false true true 31 March 2024 5 October 2022 false 1 April 2024 31 March 2025 31 March 2025 14399006 Mr Stephen Herring Mr Morgan Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14399006 2024-03-31 14399006 2025-03-31 14399006 2024-04-01 2025-03-31 14399006 frs-core:CurrentFinancialInstruments 2025-03-31 14399006 frs-core:Non-currentFinancialInstruments 2025-03-31 14399006 frs-core:ComputerEquipment 2025-03-31 14399006 frs-core:ComputerEquipment 2024-04-01 2025-03-31 14399006 frs-core:ComputerEquipment 2024-03-31 14399006 frs-core:ShareCapital 2025-03-31 14399006 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 14399006 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14399006 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 14399006 frs-bus:SmallEntities 2024-04-01 2025-03-31 14399006 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 14399006 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14399006 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 14399006 frs-bus:OrdinaryShareClass1 2025-03-31 14399006 frs-bus:Director1 2024-04-01 2025-03-31 14399006 frs-bus:Director2 2024-04-01 2025-03-31 14399006 frs-countries:EnglandWales 2024-04-01 2025-03-31 14399006 2022-10-04 14399006 2024-03-31 14399006 2022-10-05 2024-03-31 14399006 frs-core:CurrentFinancialInstruments 2024-03-31 14399006 frs-core:Non-currentFinancialInstruments 2024-03-31 14399006 frs-core:ShareCapital 2024-03-31 14399006 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 14399006 frs-bus:OrdinaryShareClass1 2022-10-05 2024-03-31
Registered number: 14399006
UK Padel Courts Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
UK Padel Courts Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
UK Padel Courts Ltd
Accountant's Report
For The Year Ended 31 March 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of UK Padel Courts Ltd for the year ended 31 March 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of UK Padel Courts Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of UK Padel Courts Ltd , as a body, in accordance with the terms of our engagement letter dated 19 February 2024. Our work has been undertaken solely to prepare for your approval the accounts of UK Padel Courts Ltd and state those matters that we have agreed to state to the directors of UK Padel Courts Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than UK Padel Courts Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that UK Padel Courts Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of UK Padel Courts Ltd . You consider that UK Padel Courts Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of UK Padel Courts Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

12th November 2025

Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
UK Padel Courts Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 14399006

| 31 March 2025 | 31 March 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 324 |  | 647
|  |  | 324 |  | 647
CURRENT ASSETS
Stocks | 5 | - |  | 4,880 |
Debtors | 6 | 29,736 |  | 70,557 |
Cash at bank and in hand |  | 836 |  | 4,798 |
|  | 30,572 |  | 80,235 |
Creditors: Amounts Falling Due Within One Year | 7 | (39,321 ) |  | (57,538 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (8,749 ) |  | 22,697
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (8,425 ) |  | 23,344
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (147,495 ) |  | (244,591 )
NET LIABILITIES |  |  | (155,920 ) |  | (221,247 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 5 |  | 5
Profit and Loss Account |  |  | (155,925 ) |  | (221,252 )
SHAREHOLDERS' FUNDS |  |  | (155,920) |  | (221,247)

Page 2
Page 3
UK Padel Courts Ltd
Balance Sheet (continued)
As At 31 March 2025
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 Stephen Herring Director
12th November 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
UK Padel Courts Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
UK Padel Courts Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14399006 . The registered office is Unit 3, Building 2 The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.
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. Going Concern Disclosure
The accounts have been prepared on a going concern basis. At the balance sheet date the company has net liabilities of £115,099 (2024: £221,247). The validity of the going concern assumption therefore depends on the continued support of the wider group and its directors.
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.
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.
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:

Computer Equipment | 33.33% on straight line method

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.
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.
Page 4
Page 5
UK Padel Courts Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2024 | 971
As at 31 March 2025 | 971
Depreciation
As at 1 April 2024 | 324
Provided during the period | 323
As at 31 March 2025 | 647
Net Book Value
As at 31 March 2025 | 324
As at 1 April 2024 | 647

5. Stocks

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 4,880

6. Debtors

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 29,736 |  | 70,557

7. Creditors: Amounts Falling Due Within One Year

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 9,127
Bank loans and overdrafts | 39,321 |  | -
Other creditors | - |  | 39,708
Taxation and social security | - |  | 8,703
| 39,321 |  | 57,538

Page 5
Page 6
UK Padel Courts Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Other loan | - |  | 39,321
Amounts owed to group undertakings | 147,495 |  | 205,270
| 147,495 |  | 244,591

9. Share Capital

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
5 Ordinary Shares of £ 1.00 each | 5 |  | 5

Page 6