Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 06289169 Mr Martyn Pearce Mrs Gillian Pearce iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06289169 2025-03-31 06289169 2026-03-31 06289169 2025-04-01 2026-03-31 06289169 frs-core:CurrentFinancialInstruments 2026-03-31 06289169 frs-core:Non-currentFinancialInstruments 2026-03-31 06289169 frs-core:ComputerEquipment 2025-04-01 2026-03-31 06289169 frs-core:MotorVehicles 2026-03-31 06289169 frs-core:MotorVehicles 2025-04-01 2026-03-31 06289169 frs-core:MotorVehicles 2025-03-31 06289169 frs-core:PlantMachinery 2026-03-31 06289169 frs-core:PlantMachinery 2025-04-01 2026-03-31 06289169 frs-core:PlantMachinery 2025-03-31 06289169 frs-core:ShareCapital 2026-03-31 06289169 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 06289169 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06289169 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 06289169 frs-bus:SmallEntities 2025-04-01 2026-03-31 06289169 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06289169 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06289169 frs-bus:Director1 2025-04-01 2026-03-31 06289169 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 06289169 frs-countries:EnglandWales 2025-04-01 2026-03-31 06289169 2024-03-31 06289169 2025-03-31 06289169 2024-04-01 2025-03-31 06289169 frs-core:CurrentFinancialInstruments 2025-03-31 06289169 frs-core:Non-currentFinancialInstruments 2025-03-31 06289169 frs-core:ShareCapital 2025-03-31 06289169 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 06289169
Premier Carpentry And Joinery Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Hub Accountants Limited
Chartered Accountants
Innovation House
Wincombe Lane
Shaftesbury
Dorset
SP7 8FG
Premier Carpentry And Joinery Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Premier Carpentry And Joinery Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 06289169

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 23,682 |  | 30,321
|  |  | 23,682 |  | 30,321
CURRENT ASSETS
Stock and work in progress |  | 1,160 |  | - |
Debtors | 5 | 5,456 |  | 6,445 |
Cash at bank and in hand |  | 15,780 |  | 17,493 |
|  | 22,396 |  | 23,938 |
Creditors: Amounts Falling Due Within One Year | 6 | (17,501 ) |  | (18,003 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,895 |  | 5,935
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 28,577 |  | 36,256
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (8,540 ) |  | (14,064 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,547 ) |  | (2,620 )
NET ASSETS |  |  | 18,490 |  | 19,572
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 18,489 |  | 19,571
SHAREHOLDERS' FUNDS |  |  | 18,490 |  | 19,572

Page 1
Page 2
Premier Carpentry And Joinery Ltd
Balance Sheet (continued)
As At 31 March 2026
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 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 Martyn Pearce Director
4th May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Premier Carpentry And Joinery Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Premier Carpentry And Joinery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06289169 . The registered office is Innovation House, Wincombe Lane, Shaftesbury, Dorset, SP7 8FG.
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 represents amounts receivable for services rendered net of VAT.
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:

Plant & Machinery | 25% Straight Line
Motor Vehicles | 25% Reducing balance
Computer Equipment | 33% Straight Line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 profit and loss account as incurred.
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.
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Premier Carpentry And Joinery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. 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.
2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
Page 4
Page 5
Premier Carpentry And Joinery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 6,048 | 51,464 | 57,512
Additions | 1,535 | - | 1,535
Disposals | (1,309 ) | - | (1,309 )
As at 31 March 2026 | 6,274 | 51,464 | 57,738
Depreciation
As at 1 April 2025 | 4,375 | 22,816 | 27,191
Provided during the period | 1,012 | 7,162 | 8,174
Disposals | (1,309 ) | - | (1,309 )
As at 31 March 2026 | 4,078 | 29,978 | 34,056
Net Book Value
As at 31 March 2026 | 2,196 | 21,486 | 23,682
As at 1 April 2025 | 1,673 | 28,648 | 30,321

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,341 |  | 3,545
Prepayments and accrued income | 1,013 |  | 1,017
VAT | 1,102 |  | 1,883
| 5,456 |  | 6,445

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 5,524 |  | 8,735
Trade creditors | 140 |  | 757
Corporation tax | 5,933 |  | 2,704
Other taxes and social security | 685 |  | 536
Pension control | 272 |  | -

...CONTINUED
Page 5
Page 6
Premier Carpentry And Joinery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Other creditors | 2,082 |  | 2,979
Accruals and deferred income | 2,815 |  | 2,204
Director's loan account | 50 |  | 88
| 17,501 |  | 18,003

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 8,540 |  | 14,064

8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured on the assets to which they relate.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 14,064 |  | 22,799

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

10. Dividends

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 21,800 |  | 20,100

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