Acorah Software Products - Accounts Production 19.1.200 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 04701112 Mr Geoffrey Galer Mr Joseph Galer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04701112 2025-03-31 04701112 2026-03-31 04701112 2025-04-01 2026-03-31 04701112 frs-core:CurrentFinancialInstruments 2026-03-31 04701112 frs-core:Non-currentFinancialInstruments 2026-03-31 04701112 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 04701112 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 04701112 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 04701112 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 04701112 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 04701112 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 04701112 frs-core:MotorVehicles 2026-03-31 04701112 frs-core:MotorVehicles 2025-04-01 2026-03-31 04701112 frs-core:MotorVehicles 2025-03-31 04701112 frs-core:PlantMachinery 2026-03-31 04701112 frs-core:PlantMachinery 2025-04-01 2026-03-31 04701112 frs-core:PlantMachinery 2025-03-31 04701112 frs-core:CapitalRedemptionReserve 2025-03-31 04701112 frs-core:CapitalRedemptionReserve 2026-03-31 04701112 frs-core:RevaluationReserve 2025-03-31 04701112 frs-core:RevaluationReserve 2026-03-31 04701112 frs-core:ShareCapital 2026-03-31 04701112 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 04701112 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 04701112 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04701112 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04701112 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04701112 frs-bus:SmallEntities 2025-04-01 2026-03-31 04701112 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04701112 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04701112 frs-core:UnlistedNon-exchangeTraded 2026-03-31 04701112 frs-core:UnlistedNon-exchangeTraded 2025-03-31 04701112 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 04701112 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 04701112 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 04701112 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 04701112 frs-bus:Director1 2025-04-01 2026-03-31 04701112 frs-bus:Director2 2025-04-01 2026-03-31 04701112 frs-countries:EnglandWales 2025-04-01 2026-03-31 04701112 2024-03-31 04701112 2025-03-31 04701112 2024-04-01 2025-03-31 04701112 frs-core:CurrentFinancialInstruments 2025-03-31 04701112 frs-core:Non-currentFinancialInstruments 2025-03-31 04701112 frs-core:CapitalRedemptionReserve 2025-03-31 04701112 frs-core:RevaluationReserve 2025-03-31 04701112 frs-core:ShareCapital 2025-03-31 04701112 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04701112
Et Management Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04701112
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,107,815 1,131,974
Investments 5 150,000 150,000
1,257,815 1,281,974
CURRENT ASSETS
Debtors 6 119,962 275,181
Cash at bank and in hand 17,930 5,599
137,892 280,780
Creditors: Amounts Falling Due Within One Year 7 (119,784 ) (203,923 )
NET CURRENT ASSETS (LIABILITIES) 18,108 76,857
TOTAL ASSETS LESS CURRENT LIABILITIES 1,275,923 1,358,831
Creditors: Amounts Falling Due After More Than One Year 8 (218,360 ) (298,596 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (20,670 ) (25,167 )
NET ASSETS 1,036,893 1,035,068
CAPITAL AND RESERVES
Called up share capital 9 36,750 36,750
Revaluation reserve 10 686,441 686,441
Capital redemption reserve 114,250 114,250
Profit and Loss Account 199,452 197,627
SHAREHOLDERS' FUNDS 1,036,893 1,035,068
Page 1
Page 2
For the year ending 31 March 2026 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
Mr Geoffrey Galer
Director
Mr Joseph Galer
Director
16th April 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
Et Management Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 04701112 . The registered office is 46 Hullbridge Road, South Woodham Ferrers, Chelmsford, Essex, CM3 5NG.
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:
Freehold Nil
Leasehold 5% straight line
Plant & Machinery 15% reducing balance
Motor Vehicles 20% reducing balance
2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £ £
Cost or Valuation
As at 1 April 2025 1,005,846 97,456 18,299 263,569 1,385,170
As at 31 March 2026 1,005,846 97,456 18,299 263,569 1,385,170
Depreciation
As at 1 April 2025 6,333 59,451 16,417 170,995 253,196
Provided during the period 488 4,873 283 18,515 24,159
As at 31 March 2026 6,821 64,324 16,700 189,510 277,355
Net Book Value
As at 31 March 2026 999,025 33,132 1,599 74,059 1,107,815
As at 1 April 2025 999,513 38,005 1,882 92,574 1,131,974
Cost or valuation as at 31 March 2026 represented by:
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £ £
At cost 1,005,846 97,456 18,299 263,569 1,385,170
1,005,846 97,456 18,299 263,569 1,385,170
The company's freehold premisess were revalued to an open market value of £1,000,000 on 8 May 2024 by Brown & Brand, Chartered Surveyors.
5. Investments
Unlisted
£
Cost or Valuation
As at 1 April 2025 150,000
As at 31 March 2026 150,000
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 150,000
As at 1 April 2025 150,000
Page 4
Page 5
6. Debtors
2026 2025
£ £
Due within one year
Amounts owed by group undertakings 119,962 275,181
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 103,000
Bank loans and overdrafts 77,046 64,413
Corporation tax 7,162 934
Other creditors 6,826 6,826
Accruals and deferred income 28,750 28,750
119,784 203,923
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 218,360 298,596
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 36,750 36,750
10. Reserves
Revaluation reserve Capital Redemption Profit and Loss Account
£ £ £
As at 1 April 2025 686,441 114,250 197,627
Profit for the year and total comprehensive income - - 149,825
Dividends paid - - (148,000)
As at 31 March 2026 686,441 114,250 199,452
Page 5