Acorah Software Products - Accounts Production 19.2.350 false true true 31 May 2025 1 June 2024 false 1 June 2025 31 March 2026 31 March 2026 04766595 Mr T Francis Mr B Harding Mrs L Francis Mrs M Harding iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04766595 2025-05-31 04766595 2026-03-31 04766595 2025-06-01 2026-03-31 04766595 frs-core:CurrentFinancialInstruments 2026-03-31 04766595 frs-core:NetGoodwill 2026-03-31 04766595 frs-core:NetGoodwill 2025-05-31 04766595 frs-core:MotorVehicles 2026-03-31 04766595 frs-core:MotorVehicles 2025-06-01 2026-03-31 04766595 frs-core:MotorVehicles 2025-05-31 04766595 frs-core:PlantMachinery 2026-03-31 04766595 frs-core:PlantMachinery 2025-06-01 2026-03-31 04766595 frs-core:PlantMachinery 2025-05-31 04766595 frs-core:ShareCapital 2026-03-31 04766595 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04766595 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-03-31 04766595 frs-bus:FilletedAccounts 2025-06-01 2026-03-31 04766595 frs-bus:SmallEntities 2025-06-01 2026-03-31 04766595 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-03-31 04766595 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-03-31 04766595 frs-bus:Director1 2025-06-01 2026-03-31 04766595 frs-bus:Director1 2025-05-31 04766595 frs-bus:Director1 2026-03-31 04766595 frs-bus:Director2 2025-06-01 2026-03-31 04766595 frs-bus:Director2 2025-05-31 04766595 frs-bus:Director2 2026-03-31 04766595 frs-bus:CompanySecretary1 2025-06-01 2026-03-31 04766595 frs-bus:CompanySecretary2 2025-06-01 2026-03-31 04766595 frs-countries:EnglandWales 2025-06-01 2026-03-31 04766595 2024-05-31 04766595 2025-05-31 04766595 2024-06-01 2025-05-31 04766595 frs-core:CurrentFinancialInstruments 2025-05-31 04766595 frs-core:WithinOneYear 2025-05-31 04766595 frs-core:ShareCapital 2025-05-31 04766595 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 04766595
B & T Electrical Services Limited
Unaudited Financial Statements
For the Period 1 June 2025 to 31 March 2026
M A Accountancy Group
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 04766595
31 March 2026 31 May 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 131 12,752
131 12,752
CURRENT ASSETS
Stocks 6 - 1,500
Debtors 7 10,834 34,616
Cash at bank and in hand 1 3
10,835 36,119
Creditors: Amounts Falling Due Within One Year 8 (9,012 ) (44,970 )
NET CURRENT ASSETS (LIABILITIES) 1,823 (8,851 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,954 3,901
PROVISIONS FOR LIABILITIES
Deferred Taxation - (2,423 )
NET ASSETS 1,954 1,478
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 1,854 1,378
SHAREHOLDERS' FUNDS 1,954 1,478
Page 1
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For the period 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 B Harding
Director
30th April 2026
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
B & T Electrical Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04766595 . The registered office is Mad About Bookkeeping Ltd Wolfe Mead, Farnham Road, Bordon, Hampshire, GU35 0NH.
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 ceased trading on 28th February 2026. Accordingly, these financial statements have not been prepared on a going concern basis. Instead, they have been prepared to reflect the company’s financial position at the reporting date, taking into account the cessation of trading.
In preparing the financial statements:
Liabilities falling due beyond one year have been reclassified as current liabilities where the company no longer has an unconditional right to defer settlement for at least twelve months post reporting date.
No provision has been made for costs of terminating the business that were not committed as at the reporting date.
The above treatment ensures that the financial statements present a fair view of the company’s financial position in the context of its cessation of operations, reflecting the expected outcomes of an orderly winding up of trading activities rather than the assumption of ongoing operations.
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.
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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:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
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.
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 period, 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.
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3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2025: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2025 94,680
As at 31 March 2026 94,680
Amortisation
As at 1 June 2025 94,680
As at 31 March 2026 94,680
Net Book Value
As at 31 March 2026 -
As at 1 June 2025 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 June 2025 11,053 45,383 56,436
Disposals - (45,383 ) (45,383 )
As at 31 March 2026 11,053 - 11,053
Depreciation
As at 1 June 2025 10,879 32,805 43,684
Provided during the period 43 3,145 3,188
Disposals - (35,950 ) (35,950 )
As at 31 March 2026 10,922 - 10,922
Net Book Value
As at 31 March 2026 131 - 131
As at 1 June 2025 174 12,578 12,752
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6. Stocks
31 March 2026 31 May 2025
£ £
Stock - 1,500
7. Debtors
31 March 2026 31 May 2025
£ £
Due within one year
Trade debtors - 7,737
Other debtors 10,834 26,879
10,834 34,616
8. Creditors: Amounts Falling Due Within One Year
31 March 2026 31 May 2025
£ £
Net obligations under finance lease and hire purchase contracts - 5,942
Trade creditors 17 6,618
Bank loans and overdrafts 3,559 10,175
Other creditors 950 950
Taxation and social security 4,486 21,285
9,012 44,970
9. Obligations Under Finance Leases and Hire Purchase
31 March 2026 31 May 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 5,942
10. Share Capital
31 March 2026 31 May 2025
£ £
Allotted, Called up and fully paid 100 100
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11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Timothy Francis 9,351 - 5,919 - 3,432
Mr Barrie Harding 9,351 - 5,937 - 3,414
The above loan is unsecured, interest free and repayable on demand.
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