Acorah Software Products - Accounts Production 19.2.350 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 04657258 Mr W J Davies Mrs S D Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04657258 2025-03-31 04657258 2026-03-31 04657258 2025-04-01 2026-03-31 04657258 frs-core:Non-currentFinancialInstruments 2026-03-31 04657258 frs-core:FurnitureFittings 2025-04-01 2026-03-31 04657258 frs-core:NetGoodwill 2025-04-01 2026-03-31 04657258 frs-core:MotorVehicles 2025-04-01 2026-03-31 04657258 frs-core:PlantMachinery 2025-04-01 2026-03-31 04657258 frs-core:ShareCapital 2026-03-31 04657258 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04657258 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04657258 frs-bus:AbridgedAccounts 2025-04-01 2026-03-31 04657258 frs-bus:SmallEntities 2025-04-01 2026-03-31 04657258 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04657258 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04657258 frs-bus:Director1 2025-04-01 2026-03-31 04657258 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 04657258 frs-countries:EnglandWales 2025-04-01 2026-03-31 04657258 2024-03-31 04657258 2025-03-31 04657258 2024-04-01 2025-03-31 04657258 frs-core:Non-currentFinancialInstruments 2025-03-31 04657258 frs-core:ShareCapital 2025-03-31 04657258 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04657258
Croft Engineering & Site Services Ltd.
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2026
HSJ Accountants Ltd
Croft Engineering & Site Services Ltd.
Contents
Contents

| Page
--- | ---
Company Information | 1
Abridged Balance Sheet | 2—3
Notes to the Abridged Financial Statements | 4—5

Page 1
Croft Engineering & Site Services Ltd.
Company Information
For The Year Ended 31 March 2026
Company Information

Director | Mr W J Davies
Secretary | Mrs S D Davies
Company Number | 04657258
Registered Office | Unit 8 Forgeside
| Cwmbran
| Gwent
| NP44 3LN
Accountants | HSJ Accountants Ltd
| Severn House
| Hazell Drive
| Newport
| NP10 8FY

Page 1
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Croft Engineering & Site Services Ltd.
Abridged Balance Sheet
As At 31 March 2026
Abridged Balance Sheet
Registered number: 04657258

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 18,902 |  | 23,553
|  |  | 18,902 |  | 23,553
CURRENT ASSETS
Stocks |  | 799 |  | 722 |
Debtors |  | 23,803 |  | 29,778 |
Cash at bank and in hand |  | 3,953 |  | - |
|  | 28,555 |  | 30,500 |
Creditors: Amounts Falling Due Within One Year |  | (8,926 ) |  | (17,362 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 19,629 |  | 13,138
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 38,531 |  | 36,691
Creditors: Amounts Falling Due After More Than One Year |  |  | (52,633 ) |  | (50,218 )
NET LIABILITIES |  |  | (14,102 ) |  | (13,527 )
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | (15,102 ) |  | (14,527 )
SHAREHOLDERS' FUNDS |  |  | (14,102) |  | (13,527)

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Croft Engineering & Site Services Ltd.
Abridged 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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr W J Davies Director
8 May 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Croft Engineering & Site Services Ltd.
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2026
Notes to the Abridged Financial Statements
1. General Information
Croft Engineering & Site Services Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 04657258 . The registered office is Unit 8 Forgeside, Cwmbran, Gwent, NP44 3LN.
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period the revision and future periods where the revisions affects both current and future periods
2.4. 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.
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.
2.5. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It has been amortised over its estimated economic life of 5 years.
2.6. 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 | 20% Reducing Balance
Motor Vehicles | 20% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance

2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 3)
2 3
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Page 5
Croft Engineering & Site Services Ltd.
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2025 | 92,070
Additions | 116
As at 31 March 2026 | 92,186
Depreciation
As at 1 April 2025 | 68,517
Provided during the period | 4,767
As at 31 March 2026 | 73,284
Net Book Value
As at 31 March 2026 | 18,902
As at 1 April 2025 | 23,553

5. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

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