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Registered number: 09074399
Cumbria Windoworks Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
MoynanSmith
Chartered Accountants & Tax Advisers
Unit 4 Clifford Court
Cooper Way
Carlisle
CA3 0JG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09074399
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 39,478 15,309
39,478 15,309
CURRENT ASSETS
Stocks 37,647 40,191
Debtors 5 70,359 36,374
Cash at bank and in hand 221,006 316,681
329,012 393,246
Creditors: Amounts Falling Due Within One Year 6 (132,014 ) (187,763 )
NET CURRENT ASSETS (LIABILITIES) 196,998 205,483
TOTAL ASSETS LESS CURRENT LIABILITIES 236,476 220,792
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,501 ) (3,827 )
NET ASSETS 228,975 216,965
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 228,875 216,865
SHAREHOLDERS' FUNDS 228,975 216,965
Page 1
Page 2
For the year ending 30 June 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 Paul Thompson
Director
Mrs Janet Blair
Director
12 December 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cumbria Windoworks Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09074399 . The registered office is Unit 4 Clifford Court, Cooper Way, Carlisle, CA3 0JG.
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 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 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 3 years 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 8)
7 8
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2024 211 43,500 20,792 2,341 66,844
Additions - 35,810 - - 35,810
Disposals - (21,000 ) - - (21,000 )
As at 30 June 2025 211 58,310 20,792 2,341 81,654
Depreciation
As at 1 July 2024 171 34,041 16,673 650 51,535
Provided during the period 5 8,404 618 780 9,807
Disposals - (19,166 ) - - (19,166 )
As at 30 June 2025 176 23,279 17,291 1,430 42,176
Net Book Value
As at 30 June 2025 35 35,031 3,501 911 39,478
As at 1 July 2024 40 9,459 4,119 1,691 15,309
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 43,303 35,075
Amounts recoverable on contracts 20,000 -
Prepayments and accrued income 7,056 1,000
Other debtors - 299
70,359 36,374
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 44,059 90,853
Other creditors 46,409 43,451
Taxation and social security 41,546 53,459
132,014 187,763
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4