Acorah Software Products - Accounts Production 16.8.310 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 05392443 Mr Philip Whittaker Mr Philip Whittaker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05392443 2024-04-30 05392443 2025-04-30 05392443 2024-05-01 2025-04-30 05392443 frs-core:CurrentFinancialInstruments 2025-04-30 05392443 frs-core:Non-currentFinancialInstruments 2025-04-30 05392443 frs-core:ComputerEquipment 2025-04-30 05392443 frs-core:ComputerEquipment 2024-05-01 2025-04-30 05392443 frs-core:ComputerEquipment 2024-04-30 05392443 frs-core:FurnitureFittings 2025-04-30 05392443 frs-core:FurnitureFittings 2024-05-01 2025-04-30 05392443 frs-core:FurnitureFittings 2024-04-30 05392443 frs-core:InvestmentPropertyIncludedWithinPPE 2025-04-30 05392443 frs-core:InvestmentPropertyIncludedWithinPPE 2024-05-01 2025-04-30 05392443 frs-core:InvestmentPropertyIncludedWithinPPE 2024-04-30 05392443 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 05392443 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 05392443 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 05392443 frs-core:MotorVehicles 2025-04-30 05392443 frs-core:MotorVehicles 2024-05-01 2025-04-30 05392443 frs-core:MotorVehicles 2024-04-30 05392443 frs-core:PlantMachinery 2025-04-30 05392443 frs-core:PlantMachinery 2024-05-01 2025-04-30 05392443 frs-core:PlantMachinery 2024-04-30 05392443 frs-core:ShareCapital 2025-04-30 05392443 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 05392443 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05392443 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 05392443 frs-bus:SmallEntities 2024-05-01 2025-04-30 05392443 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 05392443 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 05392443 frs-bus:Director1 2024-05-01 2025-04-30 05392443 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 05392443 frs-countries:EnglandWales 2024-05-01 2025-04-30 05392443 2023-04-30 05392443 2024-04-30 05392443 2023-05-01 2024-04-30 05392443 frs-core:CurrentFinancialInstruments 2024-04-30 05392443 frs-core:Non-currentFinancialInstruments 2024-04-30 05392443 frs-core:ShareCapital 2024-04-30 05392443 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 05392443
The Classic Floor Company Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
BK Plus
19 Gloucester Road
Ross on Wye
Herefordshire
HR9 5LQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05392443
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,668 3,972
15,668 3,972
CURRENT ASSETS
Stocks 5 26,944 26,944
Debtors 6 3,535 6,804
Cash at bank and in hand 17,075 12,110
47,554 45,858
Creditors: Amounts Falling Due Within One Year 7 (139,969 ) (130,478 )
NET CURRENT ASSETS (LIABILITIES) (92,415 ) (84,620 )
TOTAL ASSETS LESS CURRENT LIABILITIES (76,747 ) (80,648 )
Creditors: Amounts Falling Due After More Than One Year 8 - (5,402 )
NET LIABILITIES (76,747 ) (86,050 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (76,847 ) (86,150 )
SHAREHOLDERS' FUNDS (76,747) (86,050)
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Philip Whittaker
Director
14/01/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Classic Floor Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05392443 . The registered office is Unit 1 Wonastow Road Industrial, Estate East, Monmouth, NP25 5JB.
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:
Leasehold 15% reducing balance
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 5)
3 5
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Investment Properties Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 May 2024 8,035 1,600 13,991 7,000
Additions - - - 15,990
Disposals - - - (3,500 )
As at 30 April 2025 8,035 1,600 13,991 19,490
Depreciation
As at 1 May 2024 7,669 1,600 13,589 6,252
Provided during the period 55 - 101 3,273
Disposals - - - (3,126 )
As at 30 April 2025 7,724 1,600 13,690 6,399
Net Book Value
As at 30 April 2025 311 - 301 13,091
As at 1 May 2024 366 - 402 748
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2024 16,401 8,021 55,048
Additions - - 15,990
Disposals - - (3,500 )
As at 30 April 2025 16,401 8,021 67,538
Depreciation
As at 1 May 2024 14,953 7,013 51,076
Provided during the period 290 201 3,920
Disposals - - (3,126 )
As at 30 April 2025 15,243 7,214 51,870
Net Book Value
As at 30 April 2025 1,158 807 15,668
As at 1 May 2024 1,448 1,008 3,972
5. Stocks
2025 2024
£ £
Stock 26,944 26,944
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,917 5,922
Other debtors 618 882
3,535 6,804
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 24,228 11,425
Bank loans and overdrafts 5,417 5,015
Other creditors 110,324 113,108
Taxation and social security - 930
139,969 130,478
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 5,402
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5