Acorah Software Products - Accounts Production 18.1.170 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 04317844 Paul Thomas Ahmed Salman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04317844 2024-04-30 04317844 2025-04-30 04317844 2024-05-01 2025-04-30 04317844 frs-core:CurrentFinancialInstruments 2025-04-30 04317844 frs-core:Non-currentFinancialInstruments 2025-04-30 04317844 frs-core:BetweenOneFiveYears 2025-04-30 04317844 frs-core:FurnitureFittings 2024-05-01 2025-04-30 04317844 frs-core:NetGoodwill 2025-04-30 04317844 frs-core:NetGoodwill 2024-05-01 2025-04-30 04317844 frs-core:NetGoodwill 2024-04-30 04317844 frs-core:LandBuildings 2025-04-30 04317844 frs-core:LandBuildings 2024-05-01 2025-04-30 04317844 frs-core:LandBuildings 2024-04-30 04317844 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 04317844 frs-core:MotorVehicles 2024-05-01 2025-04-30 04317844 frs-core:PlantMachinery 2025-04-30 04317844 frs-core:PlantMachinery 2024-05-01 2025-04-30 04317844 frs-core:PlantMachinery 2024-04-30 04317844 frs-core:WithinOneYear 2025-04-30 04317844 frs-core:ShareCapital 2025-04-30 04317844 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 04317844 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 04317844 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 04317844 frs-bus:SmallEntities 2024-05-01 2025-04-30 04317844 frs-bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 04317844 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 04317844 frs-bus:Director1 2024-05-01 2025-04-30 04317844 frs-bus:Director2 2024-05-01 2025-04-30 04317844 frs-bus:Director2 2024-04-30 04317844 frs-bus:Director2 2025-04-30 04317844 frs-countries:EnglandWales 2024-05-01 2025-04-30 04317844 2023-04-30 04317844 2024-04-30 04317844 2023-05-01 2024-04-30 04317844 frs-core:CurrentFinancialInstruments 2024-04-30 04317844 frs-core:Non-currentFinancialInstruments 2024-04-30 04317844 frs-core:BetweenOneFiveYears 2024-04-30 04317844 frs-core:WithinOneYear 2024-04-30 04317844 frs-core:ShareCapital 2024-04-30 04317844 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 04317844
Paul Thomas Flowers Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Merranti Accounting Ltd
10 Scandia-Hus Business Park
Felcourt Road, Felcourt
East Grinstead
RH19 2LP
Paul Thomas Flowers Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountants' Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—8

Page 1
Paul Thomas Flowers Ltd
Company Information
For The Year Ended 30 April 2025
Company Information

Directors | Paul Thomas
| Ahmed Salman
Company Number | 04317844
Registered Office | Arch 83 Queens Circus
| Queenstown Road
| London
| SW11 8NE
Accountants | Merranti Accounting Ltd
| 10 Scandia-Hus Business Park
| Felcourt Road, Felcourt
| East Grinstead
| RH19 2LP

Page 1
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Paul Thomas Flowers Ltd
Accountants' Report
For The Year Ended 30 April 2025
Accountants' Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Paul Thomas Flowers Ltd for the year ended 30 April 2025 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
This report is made solely to the directors of Paul Thomas Flowers Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Paul Thomas Flowers Ltd and state those matters that we have agreed to state to the directors of Paul Thomas Flowers Ltd in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Paul Thomas Flowers Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Paul Thomas Flowers Ltd . You consider that Paul Thomas Flowers Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Paul Thomas Flowers Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

24 March 2026

Merranti Accounting Ltd
10 Scandia-Hus Business Park
Felcourt Road, Felcourt
East Grinstead
RH19 2LP
Page 2
Page 3
Paul Thomas Flowers Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 04317844

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 17,057 |  | 29,849
Tangible Assets | 5 |  | 131,918 |  | 67,407
|  |  | 148,975 |  | 97,256
CURRENT ASSETS
Stocks |  | 500 |  | 500 |
Debtors | 6 | 381,241 |  | 330,168 |
Cash at bank and in hand |  | 174,628 |  | 93,885 |
|  | 556,369 |  | 424,553 |
Creditors: Amounts Falling Due Within One Year | 7 | (552,252 ) |  | (371,322 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,117 |  | 53,231
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 153,092 |  | 150,487
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (71,766 ) |  | (54,520 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (27,524 ) |  | (12,807 )
NET ASSETS |  |  | 53,802 |  | 83,160
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | 53,801 |  | 83,159
SHAREHOLDERS' FUNDS |  |  | 53,802 |  | 83,160

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Paul Thomas Flowers Ltd
Balance Sheet (continued)
As At 30 April 2025
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 Profit and Loss Account.
On behalf of the board

Ahmed Salman Director
24 March 2026

The notes on pages 5 to 8 form part of these financial statements.
Page 4
Page 5
Paul Thomas Flowers Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Paul Thomas Flowers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04317844 . The registered office is Arch 83 Queens Circus, Queenstown Road, London, SW11 8NE.
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. 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 profit and loss account over its estimated economic life of 20 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:

Leasehold | 20% Straight line method
Plant & Machinery | 25% Straight line method
Motor Vehicles | 25% Straight line method
Fixtures & Fittings | 20% Straight line method

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
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Paul Thomas Flowers Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2024: 19)
21 19
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 May 2024 | 255,000
As at 30 April 2025 | 255,000
Amortisation
As at 1 May 2024 | 225,151
Provided during the period | 12,792
As at 30 April 2025 | 237,943
Net Book Value
As at 30 April 2025 | 17,057
As at 1 May 2024 | 29,849

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Paul Thomas Flowers Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 67,849 | 313,251 | 381,100
Additions | 22,655 | 84,849 | 107,504
Disposals | - | (15,911 ) | (15,911 )
As at 30 April 2025 | 90,504 | 382,189 | 472,693
Depreciation
As at 1 May 2024 | 67,849 | 245,844 | 313,693
Provided during the period | 2,517 | 40,476 | 42,993
Disposals | - | (15,911 ) | (15,911 )
As at 30 April 2025 | 70,366 | 270,409 | 340,775
Net Book Value
As at 30 April 2025 | 20,138 | 111,780 | 131,918
As at 1 May 2024 | - | 67,407 | 67,407

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 290,413 |  | 284,938
Other debtors | 90,828 |  | 45,230
| 381,241 |  | 330,168

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 13,808 |  | 6,574
Trade creditors | 330,423 |  | 220,827
Bank loans and overdrafts | 5,294 |  | 5,294
Other creditors | 51,560 |  | 9,848
Taxation and social security | 151,167 |  | 128,779
| 552,252 |  | 371,322

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 48,384 |  | 25,843
Bank loans | 23,382 |  | 28,677
| 71,766 |  | 54,520

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Paul Thomas Flowers Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 13,808 |  | 6,574
Later than one year and not later than five years | 48,384 |  | 25,843
| 62,192 |  | 32,417
| 62,192 |  | 32,417

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 183,738 |  | 62,456
Later than one year and not later than five years | 551,116 |  | -
| 734,854 |  | 62,456

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 May 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Paul Thomas | 3,628 | - | 3,628 | - | -

The above loan is unsecured, interest free and repayable on demand.
Page 8