Acorah Software Products - Accounts Production 16.7.461 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 06262808 Mr D P Heath Mrs T L Heath iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06262808 2024-05-31 06262808 2025-05-31 06262808 2024-06-01 2025-05-31 06262808 frs-core:CurrentFinancialInstruments 2025-05-31 06262808 frs-core:Non-currentFinancialInstruments 2025-05-31 06262808 frs-core:FurnitureFittings 2024-06-01 2025-05-31 06262808 frs-core:MotorVehicles 2024-06-01 2025-05-31 06262808 frs-core:PlantMachinery 2025-05-31 06262808 frs-core:PlantMachinery 2024-06-01 2025-05-31 06262808 frs-core:PlantMachinery 2024-05-31 06262808 frs-core:ShareCapital 2025-05-31 06262808 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 06262808 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 06262808 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 06262808 frs-bus:SmallEntities 2024-06-01 2025-05-31 06262808 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 06262808 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 06262808 frs-bus:Director1 2024-06-01 2025-05-31 06262808 frs-bus:Director2 2024-06-01 2025-05-31 06262808 frs-countries:EnglandWales 2024-06-01 2025-05-31 06262808 2023-05-31 06262808 2024-05-31 06262808 2023-06-01 2024-05-31 06262808 frs-core:CurrentFinancialInstruments 2024-05-31 06262808 frs-core:Non-currentFinancialInstruments 2024-05-31 06262808 frs-core:ShareCapital 2024-05-31 06262808 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 06262808
Floor It (Midlands) Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Floor It (Midlands) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Floor It (Midlands) Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 06262808

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Stocks |  | 1,000 |  | 1,000 |
Debtors | 5 | 7,441 |  | 12,726 |
Cash at bank and in hand |  | 48,308 |  | 61,756 |
|  | 56,749 |  | 75,482 |
Creditors: Amounts Falling Due Within One Year | 6 | (29,527 ) |  | (23,864 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 27,222 |  | 51,618
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 27,222 |  | 51,618
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (4,418 ) |  | (14,828 )
NET ASSETS |  |  | 22,804 |  | 36,790
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 22,802 |  | 36,788
SHAREHOLDERS' FUNDS |  |  | 22,804 |  | 36,790

For the year ending 31 May 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 D P Heath Director | Mrs T L Heath Director
28 November 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Floor It (Midlands) Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Floor It (Midlands) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06262808 . The registered office is 95 Cannock Road, Burntwood, WS7 0BS.
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 VAT and trade discounts. The policy adapted for the recognition of turnover is as follows:
Rendering of Services
When the outcome of a transaction can be estimated reliably, turnover from sales is recognised by reference to the stage of completion at the balance sheet date.
Where the outcome of a transaction cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.
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:

Plant & Machinery | 25% - reducing balance
Motor Vehicles | 25% - straight line
Fixtures & Fittings | 25% - straight line

2.4. 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.
2.5. 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 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.
2.6. Debtors and creditors receivable or payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
Page 2
Page 3
Floor It (Midlands) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.7. Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs.
Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
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 etc.
--- | ---
| £
Cost
As at 1 June 2024 | 50,752
As at 31 May 2025 | 50,752
Depreciation
As at 1 June 2024 | 50,752
As at 31 May 2025 | 50,752
Net Book Value
As at 31 May 2025 | -
As at 1 June 2024 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,080 |  | 5,104
Other debtors | 6,361 |  | 7,622
| 7,441 |  | 12,726

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 153 |  | 4,159
Bank loans and overdrafts | 10,411 |  | 10,145
Other creditors | 14,046 |  | 4,017
Taxation and social security | 4,917 |  | 5,543
| 29,527 |  | 23,864

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 4,418 |  | 14,828

Page 3
Page 4
Floor It (Midlands) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4