Acorah Software Products - Accounts Production 16.6.950 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 03973690 Mr M J Bartlett Mr M D Taylor Mr M J Bartlett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03973690 2024-04-30 03973690 2025-04-30 03973690 2024-05-01 2025-04-30 03973690 frs-core:CurrentFinancialInstruments 2025-04-30 03973690 frs-core:BetweenOneFiveYears 2025-04-30 03973690 frs-core:ComputerEquipment 2025-04-30 03973690 frs-core:ComputerEquipment 2024-05-01 2025-04-30 03973690 frs-core:ComputerEquipment 2024-04-30 03973690 frs-core:FurnitureFittings 2025-04-30 03973690 frs-core:FurnitureFittings 2024-05-01 2025-04-30 03973690 frs-core:FurnitureFittings 2024-04-30 03973690 frs-core:MotorVehicles 2025-04-30 03973690 frs-core:MotorVehicles 2024-05-01 2025-04-30 03973690 frs-core:MotorVehicles 2024-04-30 03973690 frs-core:PlantMachinery 2025-04-30 03973690 frs-core:PlantMachinery 2024-05-01 2025-04-30 03973690 frs-core:PlantMachinery 2024-04-30 03973690 frs-core:ShareCapital 2025-04-30 03973690 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 03973690 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 03973690 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 03973690 frs-bus:SmallEntities 2024-05-01 2025-04-30 03973690 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 03973690 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 03973690 frs-core:DeferredTaxation 2024-04-30 03973690 frs-core:DeferredTaxation 2025-04-30 03973690 frs-bus:Director1 2024-05-01 2025-04-30 03973690 frs-bus:Director2 2024-05-01 2025-04-30 03973690 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 03973690 2 2024-05-01 2025-04-30 03973690 frs-countries:EnglandWales 2024-05-01 2025-04-30 03973690 2023-04-30 03973690 2024-04-30 03973690 2023-05-01 2024-04-30 03973690 frs-core:CurrentFinancialInstruments 2024-04-30 03973690 frs-core:BetweenOneFiveYears 2024-04-30 03973690 frs-core:ShareCapital 2024-04-30 03973690 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 03973690
COASTAL WINDOWS & CONSERVATORIES (UK) LIMITED
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—7
Page 1
Statement of Financial Position
Registered number: 03973690
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 141,257 166,227
141,257 166,227
CURRENT ASSETS
Stocks 5 354,484 303,265
Debtors 6 29,989 53,509
Cash at bank and in hand 1,042,264 927,036
1,426,737 1,283,810
Creditors: Amounts Falling Due Within One Year 7 (761,465 ) (742,591 )
NET CURRENT ASSETS (LIABILITIES) 665,272 541,219
TOTAL ASSETS LESS CURRENT LIABILITIES 806,529 707,446
PROVISIONS FOR LIABILITIES
Deferred Taxation (317 ) (8,618 )
NET ASSETS 806,212 698,828
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement 806,112 698,728
SHAREHOLDERS' FUNDS 806,212 698,828
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For the year ending 30 April 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 Income Statement.
On behalf of the board
Mr M D Taylor
Director
12/12/2025
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
COASTAL WINDOWS & CONSERVATORIES (UK) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 03973690 . The registered office is Unit 8 Silverhills Building, Decoy Industrial Estate, Newton Abbot, Devon, TQ12 5LZ.
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.
The Company has changed its presentation of certain expenses, moved them from administrative expenses to cost of sales.  This included wages and salaries and commission payable.  There has been no change to the profit before tax and comparatives have been updated.
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.
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 20% reducing balance
Motor Vehicles 25% straight line
Fixtures & Fittings 20% reducing balance
Computer Equipment 25% reducing balance
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. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments.  An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
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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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
2.8. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
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2.9. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 40 (2024: 45)
40 45
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2024 13,388 529,542 3,306 23,093 569,329
Additions 283 69,969 9,816 1,543 81,611
Disposals (1,869 ) (68,172 ) (330 ) (2,835 ) (73,206 )
As at 30 April 2025 11,802 531,339 12,792 21,801 577,734
Depreciation
As at 1 May 2024 11,057 369,112 2,639 20,294 403,102
Provided during the period 470 102,595 2,095 1,047 106,207
Disposals (1,602 ) (68,166 ) (318 ) (2,746 ) (72,832 )
As at 30 April 2025 9,925 403,541 4,416 18,595 436,477
Net Book Value
As at 30 April 2025 1,877 127,798 8,376 3,206 141,257
As at 1 May 2024 2,331 160,430 667 2,799 166,227
5. Stocks
2025 2024
£ £
Stock 2,100 2,100
Work in progress 352,384 301,165
354,484 303,265
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 22,665 25,790
Amounts owed by participating interests 60 4,167
Other debtors 7,264 23,552
29,989 53,509
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 118,774 76,228
Amounts owed to participating interests 70,960 52,993
Other creditors 366,024 394,121
Taxation and social security 205,707 219,249
761,465 742,591
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 May 2024 8,618 8,618
Origination and reversal of timing differences (8,301 ) (8,301 )
Balance at 30 April 2025 317 317
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Later than one year and not later than five years 16,500 -
16,500 -
11. Related Party Transactions
Fab Frames (UK) LimitedAssociated CompanyThe Company incurred supplier invoices totalling £1,220,324 (2024: £1,462,422) during the year. Fab Frames (UK) Limited owed £70,960 at 30 April 2025 (2024: £52,822).

Fab Frames (UK) Limited

Associated Company

The Company incurred supplier invoices totalling £1,220,324 (2024: £1,462,422) during the year. Fab Frames (UK) Limited owed £70,960 at 30 April 2025 (2024: £52,822).

Defendoor by Fabframes LimitedAssociated CompanyThe Company incurred supplier invoices totalling £932 (2024: £12,596) during the year. The Company raised sales invoices totalling £1,260 (2024: Nil).

Defendoor by Fabframes Limited

Associated Company

The Company incurred supplier invoices totalling £932 (2024: £12,596) during the year. The Company raised sales invoices totalling £1,260 (2024: Nil).

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