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 10011287 Mrs Joanna Boyd Mr Nicholas Boyd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10011287 2025-03-31 10011287 2026-03-31 10011287 2025-04-01 2026-03-31 10011287 frs-core:CurrentFinancialInstruments 2026-03-31 10011287 frs-core:ComputerEquipment 2026-03-31 10011287 frs-core:ComputerEquipment 2025-04-01 2026-03-31 10011287 frs-core:ComputerEquipment 2025-03-31 10011287 frs-core:PlantMachinery 2026-03-31 10011287 frs-core:PlantMachinery 2025-04-01 2026-03-31 10011287 frs-core:PlantMachinery 2025-03-31 10011287 frs-core:ShareCapital 2026-03-31 10011287 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10011287 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10011287 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 10011287 frs-bus:SmallEntities 2025-04-01 2026-03-31 10011287 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10011287 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10011287 frs-bus:Director1 2025-04-01 2026-03-31 10011287 frs-bus:Director2 2025-04-01 2026-03-31 10011287 frs-countries:EnglandWales 2025-04-01 2026-03-31 10011287 2024-03-31 10011287 2025-03-31 10011287 2024-04-01 2025-03-31 10011287 frs-core:CurrentFinancialInstruments 2025-03-31 10011287 frs-core:ShareCapital 2025-03-31 10011287 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 10011287
Boyd Family Properties Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
THL Accountancy Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10011287
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,024 40,480
24,024 40,480
CURRENT ASSETS
Stocks 196,730 196,730
Debtors 5 85,426 262,362
Cash at bank and in hand 382,572 349,239
664,728 808,331
Creditors: Amounts Falling Due Within One Year 6 (408,935 ) (469,591 )
NET CURRENT ASSETS (LIABILITIES) 255,793 338,740
TOTAL ASSETS LESS CURRENT LIABILITIES 279,817 379,220
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,564 ) (7,691 )
NET ASSETS 275,253 371,529
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 274,253 370,529
SHAREHOLDERS' FUNDS 275,253 371,529
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 Nicholas Boyd
Director
15/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Boyd Family Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10011287 . The registered office is 303 Goring Road, Worthing, West Sussex, BN12 4NX.
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 the value of properties sold in the year.
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 5 years straight line
Computer Equipment 3 years straight line
2.4. 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.
2.5. 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: 2 (2025: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 85,486 1,713 87,199
Additions 1,425 - 1,425
As at 31 March 2026 86,911 1,713 88,624
Depreciation
As at 1 April 2025 46,100 619 46,719
Provided during the period 17,311 570 17,881
As at 31 March 2026 63,411 1,189 64,600
Net Book Value
As at 31 March 2026 23,500 524 24,024
As at 1 April 2025 39,386 1,094 40,480
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 24,000 -
Other debtors 26,426 262,362
50,426 262,362
Due after more than one year
Other debtors 35,000 -
85,426 262,362
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 99 4,808
Other creditors 405,389 458,386
Taxation and social security 3,447 6,397
408,935 469,591
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4