Acorah Software Products - Accounts Production 18.1.170 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 09666816 Mr Dhiraj Salgotra iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09666816 2024-07-31 09666816 2025-07-31 09666816 2024-08-01 2025-07-31 09666816 frs-core:CurrentFinancialInstruments 2025-07-31 09666816 frs-core:Non-currentFinancialInstruments 2025-07-31 09666816 frs-core:BetweenOneFiveYears 2025-07-31 09666816 frs-core:MotorVehicles 2025-07-31 09666816 frs-core:MotorVehicles 2024-08-01 2025-07-31 09666816 frs-core:MotorVehicles 2024-07-31 09666816 frs-core:PlantMachinery 2025-07-31 09666816 frs-core:PlantMachinery 2024-08-01 2025-07-31 09666816 frs-core:PlantMachinery 2024-07-31 09666816 frs-core:WithinOneYear 2025-07-31 09666816 frs-core:ShareCapital 2025-07-31 09666816 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 09666816 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09666816 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 09666816 frs-bus:SmallEntities 2024-08-01 2025-07-31 09666816 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09666816 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09666816 frs-bus:Director1 2024-08-01 2025-07-31 09666816 frs-countries:EnglandWales 2024-08-01 2025-07-31 09666816 2023-07-31 09666816 2024-07-31 09666816 2023-08-01 2024-07-31 09666816 frs-core:CurrentFinancialInstruments 2024-07-31 09666816 frs-core:Non-currentFinancialInstruments 2024-07-31 09666816 frs-core:BetweenOneFiveYears 2024-07-31 09666816 frs-core:WithinOneYear 2024-07-31 09666816 frs-core:ShareCapital 2024-07-31 09666816 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 09666816
ADS & Sons Glazing Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Berlins (UK) Limited
Chartered Certified Accountants
1st Floor
33A Grove Lane
Birmingham
B21 9ES
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09666816
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 164,555 193,613
164,555 193,613
CURRENT ASSETS
Stocks 5 85,780 75,500
Debtors 6 9,124 14,654
Cash at bank and in hand 13,063 7,018
107,967 97,172
Creditors: Amounts Falling Due Within One Year 7 (299,763 ) (258,462 )
NET CURRENT ASSETS (LIABILITIES) (191,796 ) (161,290 )
TOTAL ASSETS LESS CURRENT LIABILITIES (27,241 ) 32,323
Creditors: Amounts Falling Due After More Than One Year 8 (8,814 ) (122,723 )
NET LIABILITIES (36,055 ) (90,400 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (36,155 ) (90,500 )
SHAREHOLDERS' FUNDS (36,055) (90,400)
Page 1
Page 2
For the year ending 31 July 2025 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 Dhiraj Salgotra
Director
25 March 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
ADS & Sons Glazing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09666816 . The registered office is 19 West End Avenue , Smethwick, West Midlands, B66 1RE.
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, 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.
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 15% Reducing Balance Basis
Motor Vehicles 25% Reducing Balance Basis
2.4. 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.
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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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 11)
13 11
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 August 2024 303,797 2,000 305,797
As at 31 July 2025 303,797 2,000 305,797
Depreciation
As at 1 August 2024 110,354 1,830 112,184
Provided during the period 29,016 42 29,058
As at 31 July 2025 139,370 1,872 141,242
Net Book Value
As at 31 July 2025 164,427 128 164,555
As at 1 August 2024 193,443 170 193,613
5. Stocks
2025 2024
£ £
Stock - 75,500
Work in progress 85,780 -
85,780 75,500
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors (1,652 ) 3,878
Other debtors 10,776 10,776
9,124 14,654
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 111,181 43,275
Trade creditors 79,288 95,952
Bank loans and overdrafts 33,794 26,936
Other taxes and social security 4,746 26,387
VAT 44,084 17,845
Net wages 18,063 14,838
Other creditors 2,689 2,411
Accruals and deferred income 2,500 2,500
Director's loan account 3,418 28,318
299,763 258,462
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,814 122,723
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 111,181 43,275
Later than one year and not later than five years 8,814 122,723
119,995 165,998
119,995 165,998
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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