Acorah Software Products - Accounts Production 19.1.200 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 05504290 L W Rogers I D Page iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05504290 2024-07-31 05504290 2025-07-31 05504290 2024-08-01 2025-07-31 05504290 frs-core:CurrentFinancialInstruments 2025-07-31 05504290 frs-core:Non-currentFinancialInstruments 2025-07-31 05504290 frs-core:ComputerEquipment 2025-07-31 05504290 frs-core:ComputerEquipment 2024-08-01 2025-07-31 05504290 frs-core:ComputerEquipment 2024-07-31 05504290 frs-core:MotorVehicles 2025-07-31 05504290 frs-core:MotorVehicles 2024-08-01 2025-07-31 05504290 frs-core:MotorVehicles 2024-07-31 05504290 frs-core:ShareCapital 2025-07-31 05504290 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 05504290 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 05504290 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 05504290 frs-bus:SmallEntities 2024-08-01 2025-07-31 05504290 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 05504290 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 05504290 frs-bus:Director1 2024-08-01 2025-07-31 05504290 frs-bus:Director2 2024-08-01 2025-07-31 05504290 frs-countries:EnglandWales 2024-08-01 2025-07-31 05504290 2023-07-31 05504290 2024-07-31 05504290 2023-08-01 2024-07-31 05504290 frs-core:CurrentFinancialInstruments 2024-07-31 05504290 frs-core:Non-currentFinancialInstruments 2024-07-31 05504290 frs-core:ShareCapital 2024-07-31 05504290 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 05504290
NuVu Windows Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Sawford Bullard
Blisworth Hill Farm
Stoke Road
Blisworth
Northamptonshire
NN7 3DB
NuVu Windows Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
NuVu Windows Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 05504290

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,896 |  | 11,672
|  |  | 6,896 |  | 11,672
CURRENT ASSETS
Stocks |  | 16,291 |  | 24,769 |
Debtors | 5 | 68,304 |  | 74,035 |
Cash at bank and in hand |  | 710 |  | - |
|  | 85,305 |  | 98,804 |
Creditors: Amounts Falling Due Within One Year | 6 | (152,700 ) |  | (155,504 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (67,395 ) |  | (56,700 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (60,499 ) |  | (45,028 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (3,857 )
NET LIABILITIES |  |  | (60,499 ) |  | (48,885 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 240 |  | 240
Profit and Loss Account |  |  | (60,739 ) |  | (49,125 )
SHAREHOLDERS' FUNDS |  |  | (60,499) |  | (48,885)

Page 1
Page 2
NuVu Windows Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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

L W Rogers Director
23 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
NuVu Windows Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
NuVu Windows Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05504290 . The registered office is Unit 55 Bunting Road, Kingsthorpe, Northampton, NN2 6EE.
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. Going Concern Disclosure
The company meets its day to day working capital requirements through funding provided by the directors. The directors expect a profitable position in the coming years. Based on this and the continuing support provided by the directors for at least 12 months from the signing of the accounts, the directors consider it appropriate to prepare financial statements on the going concern basis.
The financial statements do not include any adjustments that would result from the withdrawl of facilities available to the company.
2.3. 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.
2.4. 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:

Motor Vehicles | 20% reducing balance
Computer Equipment | 5% straight line

Impairment of fixed assets
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.
For the purposes of impairment testing, 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 largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
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.
Page 3
Page 4
NuVu Windows Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.6. 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.
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.
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.
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 as a finance cost in profit or loss in the period in which it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 14,100 | 70,759 | 84,859
Disposals | - | (16,148 ) | (16,148 )
As at 31 July 2025 | 14,100 | 54,611 | 68,711
Depreciation
As at 1 August 2024 | 12,208 | 60,979 | 73,187
Provided during the period | 378 | 2,872 | 3,250
Disposals | - | (14,622 ) | (14,622 )
As at 31 July 2025 | 12,586 | 49,229 | 61,815

...CONTINUED
Page 4
Page 5
NuVu Windows Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025

Net Book Value
As at 31 July 2025 | 1,514 | 5,382 | 6,896
As at 1 August 2024 | 1,892 | 9,780 | 11,672

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 57,933 |  | 65,851
Other debtors | 10,371 |  | 8,184
| 68,304 |  | 74,035

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 38,713 |  | 45,906
Bank loans and overdrafts | 3,858 |  | 5,893
Other creditors | 77,426 |  | 71,264
Taxation and social security | 32,703 |  | 32,441
| 152,700 |  | 155,504

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 3,857

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 240 |  | 240

Page 5