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 03973695 Mr M J Bartlett Mr M D Taylor Mr M J Bartlett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03973695 2024-04-30 03973695 2025-04-30 03973695 2024-05-01 2025-04-30 03973695 frs-core:CurrentFinancialInstruments 2025-04-30 03973695 frs-core:BetweenOneFiveYears 2025-04-30 03973695 frs-core:ComputerEquipment 2025-04-30 03973695 frs-core:ComputerEquipment 2024-05-01 2025-04-30 03973695 frs-core:ComputerEquipment 2024-04-30 03973695 frs-core:FurnitureFittings 2025-04-30 03973695 frs-core:FurnitureFittings 2024-05-01 2025-04-30 03973695 frs-core:FurnitureFittings 2024-04-30 03973695 frs-core:MotorVehicles 2025-04-30 03973695 frs-core:MotorVehicles 2024-05-01 2025-04-30 03973695 frs-core:MotorVehicles 2024-04-30 03973695 frs-core:PlantMachinery 2025-04-30 03973695 frs-core:PlantMachinery 2024-05-01 2025-04-30 03973695 frs-core:PlantMachinery 2024-04-30 03973695 frs-core:ShareCapital 2025-04-30 03973695 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 03973695 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 03973695 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 03973695 frs-bus:SmallEntities 2024-05-01 2025-04-30 03973695 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 03973695 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 03973695 frs-bus:Director1 2024-05-01 2025-04-30 03973695 frs-bus:Director2 2024-05-01 2025-04-30 03973695 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 03973695 frs-countries:EnglandWales 2024-05-01 2025-04-30 03973695 2023-04-30 03973695 2024-04-30 03973695 2023-05-01 2024-04-30 03973695 frs-core:CurrentFinancialInstruments 2024-04-30 03973695 frs-core:BetweenOneFiveYears 2024-04-30 03973695 frs-core:ShareCapital 2024-04-30 03973695 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 03973695
FAB FRAMES (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: 03973695
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 251,079 279,022
251,079 279,022
CURRENT ASSETS
Stocks 5 70,100 75,154
Debtors 6 882,026 716,838
Cash at bank and in hand 1,524,226 1,186,531
2,476,352 1,978,523
Creditors: Amounts Falling Due Within One Year 7 (1,372,951 ) (787,042 )
NET CURRENT ASSETS (LIABILITIES) 1,103,401 1,191,481
TOTAL ASSETS LESS CURRENT LIABILITIES 1,354,480 1,470,503
PROVISIONS FOR LIABILITIES
Deferred Taxation (58,849 ) (65,586 )
NET ASSETS 1,295,631 1,404,917
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 1,295,531 1,404,817
SHAREHOLDERS' FUNDS 1,295,631 1,404,917
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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
FAB FRAMES (UK) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 03973695 . 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 for the factory and store.  There has been no change to 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% reducing balance
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. 
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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.
2.9. Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis.  The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis. 
2.10. 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 &D.T180 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: 63 (2024: 62)
63 62
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2024 631,213 180,294 52,989 61,013 925,509
Additions 20,605 22,250 2,109 595 45,559
Disposals (10,000 ) (27,000 ) - - (37,000 )
As at 30 April 2025 641,818 175,544 55,098 61,608 934,068
Depreciation
As at 1 May 2024 454,816 106,693 35,150 49,828 646,487
...CONTINUED
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Provided during the period 38,984 23,456 3,991 2,947 69,378
Disposals (7,903 ) (24,973 ) - - (32,876 )
As at 30 April 2025 485,897 105,176 39,141 52,775 682,989
Net Book Value
As at 30 April 2025 155,921 70,368 15,957 8,833 251,079
As at 1 May 2024 176,397 73,601 17,839 11,185 279,022
5. Stocks
2025 2024
£ £
Stock 70,100 75,154
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 753,242 540,131
Amounts owed by participating interests 79,807 134,903
Other debtors 48,977 41,804
882,026 716,838
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 979,275 515,619
Other creditors 66,877 62,282
Taxation and social security 326,799 209,141
1,372,951 787,042
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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9. 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 141,054 120,265
141,054 120,265
10. Related Party Transactions
Coastal Windows & Conservatories (UK) LimitedAssociated CompanyThe Company raised customer invoices totalling £1,220,324 (2024: £1,462,422) during the year. Coastal Windows & Conservatories (UK) Limited owed £70,960 (2024: £48,655) to the Company at 30 April 2025.

Coastal Windows & Conservatories (UK) Limited

Associated Company

The Company raised customer invoices totalling £1,220,324 (2024: £1,462,422) during the year. Coastal Windows & Conservatories (UK) Limited owed £70,960 (2024: £48,655) to the Company at 30 April 2025.

Defendoor by Fabframes LimitedAssociated CompanyThe Company raised customer invoices totalling £8,241 (2024: £13,357) and incurred supplier invoices totalling £1,112 (2024: £1,785) during the year. Defendoor by Fabframes Limited owed £8,847 (2024: £86,248) to the Company at 30 April 2025.

Defendoor by Fabframes Limited

Associated Company

The Company raised customer invoices totalling £8,241 (2024: £13,357) and incurred supplier invoices totalling £1,112 (2024: £1,785) during the year. Defendoor by Fabframes Limited owed £8,847 (2024: £86,248) to the Company at 30 April 2025.

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