Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07677571 Mr J W Coulborn Mrs H M Coulborn iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07677571 2024-03-31 07677571 2025-03-31 07677571 2024-04-01 2025-03-31 07677571 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07677571 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07677571 frs-core:NetGoodwill 2024-04-01 2025-03-31 07677571 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07677571 frs-core:MotorVehicles 2024-04-01 2025-03-31 07677571 frs-core:CapitalRedemptionReserve 2025-03-31 07677571 frs-core:ShareCapital 2025-03-31 07677571 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07677571 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07677571 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 07677571 frs-bus:SmallEntities 2024-04-01 2025-03-31 07677571 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07677571 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07677571 frs-bus:Director1 2024-04-01 2025-03-31 07677571 frs-bus:Director2 2024-04-01 2025-03-31 07677571 frs-bus:Director2 2024-03-31 07677571 frs-bus:Director2 2025-03-31 07677571 frs-countries:EnglandWales 2024-04-01 2025-03-31 07677571 2023-03-31 07677571 2024-03-31 07677571 2023-04-01 2024-03-31 07677571 frs-core:CapitalRedemptionReserve 2024-03-31 07677571 frs-core:ShareCapital 2024-03-31 07677571 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07677571
Thomas Coulborn & Sons Limited
ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 07677571
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 545,226 550,482
545,226 550,482
CURRENT ASSETS
Stocks 1,021,350 958,286
Debtors 389,772 361,364
Cash at bank and in hand 23,148 157,699
1,434,270 1,477,349
Creditors: Amounts Falling Due Within One Year (261,012 ) (219,202 )
NET CURRENT ASSETS (LIABILITIES) 1,173,258 1,258,147
TOTAL ASSETS LESS CURRENT LIABILITIES 1,718,484 1,808,629
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,501 ) (2,815 )
NET ASSETS 1,716,983 1,805,814
CAPITAL AND RESERVES
Called up share capital 6 635,354 640,354
Capital redemption reserve 80,000 75,000
Profit and Loss Account 1,001,629 1,090,460
SHAREHOLDERS' FUNDS 1,716,983 1,805,814
Page 1
Page 2
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs H M Coulborn
Director
23rd December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Thomas Coulborn & Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07677571 . The registered office is Vesey Manor, 64 Birmingham Road, Sutton Coldfield, West Midlands, B72 1QP.
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 fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.  Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
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:
Freehold 2% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 33.3% on cost
Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date.  If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount.  Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.
2.5. Stocks and Work in Progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.  Costs includes all costs of purchases, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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.
...CONTINUED
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2.7. Taxation - continued
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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Provisions
Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Intangible Assets
Total
£
Cost
As at 1 April 2024 40,000
As at 31 March 2025 40,000
Amortisation
As at 1 April 2024 40,000
As at 31 March 2025 40,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Total
£
Cost
As at 1 April 2024 610,651
Disposals (22,534 )
As at 31 March 2025 588,117
Depreciation
As at 1 April 2024 60,169
Provided during the period 5,256
Disposals (22,534 )
As at 31 March 2025 42,891
Net Book Value
As at 31 March 2025 545,226
As at 1 April 2024 550,482
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Page 5
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 635,354 640,354
Class :
 Nominal
               2025
                2024
  Value:
                  £
                  £
Ordinary
£1
20,000
20,000
Preference Shares
£1
210,354
215,354
Cumu;ative Redemmable Shares
£1
405,000
405,000
635,354
640,354
 5,000 Preference shares at a nominla value of £1 were bought back by the company during the year.
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Jonathan Coulborn 8,554 143,394 139,390 - 12,558
The above loan is unsecured, interest free and repayable on demand.
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