Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 09185075 Mr D N Ashbee Ms E F Burge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09185075 2025-03-31 09185075 2026-03-31 09185075 2025-04-01 2026-03-31 09185075 frs-core:CurrentFinancialInstruments 2026-03-31 09185075 frs-core:Non-currentFinancialInstruments 2026-03-31 09185075 frs-core:FurnitureFittings 2026-03-31 09185075 frs-core:FurnitureFittings 2025-04-01 2026-03-31 09185075 frs-core:FurnitureFittings 2025-03-31 09185075 frs-core:NetGoodwill 2026-03-31 09185075 frs-core:NetGoodwill 2025-04-01 2026-03-31 09185075 frs-core:NetGoodwill 2025-03-31 09185075 frs-core:MotorVehicles 2026-03-31 09185075 frs-core:MotorVehicles 2025-04-01 2026-03-31 09185075 frs-core:MotorVehicles 2025-03-31 09185075 frs-core:ShareCapital 2026-03-31 09185075 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 09185075 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09185075 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 09185075 frs-bus:SmallEntities 2025-04-01 2026-03-31 09185075 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09185075 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09185075 frs-bus:OrdinaryShareClass1 2025-04-01 2026-03-31 09185075 frs-bus:OrdinaryShareClass1 2026-03-31 09185075 frs-bus:Director1 2025-04-01 2026-03-31 09185075 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 09185075 frs-countries:EnglandWales 2025-04-01 2026-03-31 09185075 2024-03-31 09185075 2025-03-31 09185075 2024-04-01 2025-03-31 09185075 frs-core:CurrentFinancialInstruments 2025-03-31 09185075 frs-core:Non-currentFinancialInstruments 2025-03-31 09185075 frs-core:ShareCapital 2025-03-31 09185075 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09185075 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31
Registered number: 09185075
Ashbee Building Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Ashbee Building Ltd
Contents
Contents

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

Page 1
Ashbee Building Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 09185075

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 3,906 |  | 5,060
|  |  | 3,906 |  | 5,060
CURRENT ASSETS
Stocks | 6 | - |  | 1,945 |
Debtors | 7 | 7,550 |  | 25,310 |
Cash at bank and in hand |  | 5,620 |  | 5,085 |
|  | 13,170 |  | 32,340 |
Creditors: Amounts Falling Due Within One Year | 8 | (9,513 ) |  | (26,709 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,657 |  | 5,631
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,563 |  | 10,691
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (5,081 ) |  | (7,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (741 ) |  | (934 )
NET ASSETS |  |  | 1,741 |  | 2,257
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,641 |  | 2,157
SHAREHOLDERS' FUNDS |  |  | 1,741 |  | 2,257

Page 1
Page 2
Ashbee Building 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 D N Ashbee Director
21 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Ashbee Building Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Ashbee Building Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09185075 . The registered office is Chp, Clifton House, Four Elms Road, Cardiff, CF24 1LE.
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 is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
2.3. 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 is amortised to the profit and loss account over its estimated economic life of .... years.
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:

Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 20% reducing balance

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.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
All of the financial instruments applying to the company are basic as defied in the Accounting Standard, and as such are initially recognised at the transaction price. Debt instruments are subsequently measured at amortised cost.
Page 3
Page 4
Ashbee Building Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
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 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
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 7,500
As at 31 March 2026 | 7,500
Amortisation
As at 1 April 2025 | 7,500
As at 31 March 2026 | 7,500
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

Page 4
Page 5
Ashbee Building Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 12,490 | 4,290 | 16,780
As at 31 March 2026 | 12,490 | 4,290 | 16,780
Depreciation
As at 1 April 2025 | 9,650 | 2,070 | 11,720
Provided during the period | 710 | 444 | 1,154
As at 31 March 2026 | 10,360 | 2,514 | 12,874
Net Book Value
As at 31 March 2026 | 2,130 | 1,776 | 3,906
As at 1 April 2025 | 2,840 | 2,220 | 5,060

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | - |  | 1,945

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 17,760
Other debtors | 7,550 |  | 7,550
| 7,550 |  | 25,310

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other loans | 5,000 |  | 5,000
Other taxes and social security | 2,591 |  | 15,371
Other creditors | 1,605 |  | 1,501
Director's loan account | 317 |  | 4,837
| 9,513 |  | 26,709

Page 5
Page 6
Ashbee Building Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 5,081 |  | 7,500

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

Page 6