Acorah Software Products - Accounts Production 19.2.350 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 02044632 Mr Derek Knowles Mr David Forsey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02044632 2025-04-30 02044632 2026-04-30 02044632 2025-05-01 2026-04-30 02044632 frs-core:CurrentFinancialInstruments 2026-04-30 02044632 frs-core:PlantMachinery 2026-04-30 02044632 frs-core:PlantMachinery 2025-05-01 2026-04-30 02044632 frs-core:PlantMachinery 2025-04-30 02044632 frs-core:RevaluationReserve 2025-04-30 02044632 frs-core:RevaluationReserve 2026-04-30 02044632 frs-core:ShareCapital 2026-04-30 02044632 frs-core:RetainedEarningsAccumulatedLosses 2025-05-01 2026-04-30 02044632 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-04-30 02044632 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 02044632 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 02044632 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 02044632 frs-bus:SmallEntities 2025-05-01 2026-04-30 02044632 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 02044632 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 02044632 frs-bus:Director1 2025-05-01 2026-04-30 02044632 frs-bus:Director1 2025-04-30 02044632 frs-bus:Director1 2026-04-30 02044632 frs-bus:Director2 2025-05-01 2026-04-30 02044632 frs-countries:EnglandWales 2025-05-01 2026-04-30 02044632 2024-04-30 02044632 2025-04-30 02044632 2024-05-01 2025-04-30 02044632 frs-core:CurrentFinancialInstruments 2025-04-30 02044632 frs-core:RevaluationReserve 2025-04-30 02044632 frs-core:ShareCapital 2025-04-30 02044632 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 02044632
Derek Knowles & Associates Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Value Accounting Ltd
728A Melton Road
Thurmaston
Leicester
Leicestershire
LE4 8BD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02044632
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 278 370
Investment Properties 5 150,000 150,000
150,278 150,370
CURRENT ASSETS
Debtors 6 986 783
Cash at bank and in hand 291,861 308,080
292,847 308,863
Creditors: Amounts Falling Due Within One Year 7 (423 ) (390 )
NET CURRENT ASSETS (LIABILITIES) 292,424 308,473
TOTAL ASSETS LESS CURRENT LIABILITIES 442,702 458,843
PROVISIONS FOR LIABILITIES
Deferred Taxation (37 ) (37 )
NET ASSETS 442,665 458,806
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Revaluation reserve 10 7,929 7,929
Profit and Loss Account 433,736 449,877
SHAREHOLDERS' FUNDS 442,665 458,806
Page 1
Page 2
For the year ending 30 April 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 Derek Knowles
Director
20 May 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
Derek Knowles & Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02044632 . The registered office is 7 Paddock Court, High Street, Market Harborough, Leicestershire, LE16 7NL.
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. 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
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2025 1,077
As at 30 April 2026 1,077
Depreciation
As at 1 May 2025 707
Provided during the period 92
As at 30 April 2026 799
Net Book Value
As at 30 April 2026 278
As at 1 May 2025 370
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Page 4
5. Investment Property
2026
£
Fair Value
As at 1 May 2025 and 30 April 2026 150,000
6. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income 986 -
Directors' loan accounts - 783
986 783
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other taxes and social security 13 -
Accruals and deferred income 410 390
423 390
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2025 Amounts advanced Amounts repaid Amounts written off As at 30 April 2026
£ £ £ £ £
Mr Derek Knowles 783 - 783 - -
The above loan is unsecured, interest free and repayable on demand.
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10. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 May 2025 7,929 449,877
Loss for the year and total comprehensive income - (11,941 )
Dividends paid - (4,200)
As at 30 April 2026 7,929 433,736
Page 5