Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 03676255 Mr R P Grunow Mrs E V Grunow Mr J Foytik Mr R P Grunow iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03676255 2024-09-30 03676255 2025-09-30 03676255 2024-10-01 2025-09-30 03676255 frs-core:CurrentFinancialInstruments 2025-09-30 03676255 frs-core:ComputerEquipment 2025-09-30 03676255 frs-core:ComputerEquipment 2024-10-01 2025-09-30 03676255 frs-core:ComputerEquipment 2024-09-30 03676255 frs-core:FurnitureFittings 2025-09-30 03676255 frs-core:FurnitureFittings 2024-10-01 2025-09-30 03676255 frs-core:FurnitureFittings 2024-09-30 03676255 frs-core:PlantMachinery 2025-09-30 03676255 frs-core:PlantMachinery 2024-10-01 2025-09-30 03676255 frs-core:PlantMachinery 2024-09-30 03676255 frs-core:ShareCapital 2025-09-30 03676255 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 03676255 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 03676255 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 03676255 frs-bus:SmallEntities 2024-10-01 2025-09-30 03676255 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 03676255 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 03676255 frs-bus:Director1 2024-10-01 2025-09-30 03676255 frs-bus:Director2 2024-10-01 2025-09-30 03676255 frs-bus:Director3 2024-10-01 2025-09-30 03676255 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 03676255 frs-countries:EnglandWales 2024-10-01 2025-09-30 03676255 2023-09-30 03676255 2024-09-30 03676255 2023-10-01 2024-09-30 03676255 frs-core:CurrentFinancialInstruments 2024-09-30 03676255 frs-core:ShareCapital 2024-09-30 03676255 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 03676255
Richard Paul (Sales) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Grenfell James Associates Limited
13 The Courtyard Timothys Bridge Road
Stratford Upon Avon
Warwickshire
CV37 9NP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03676255
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,197 18,047
18,197 18,047
CURRENT ASSETS
Stocks 5 133,000 117,825
Debtors 6 61,348 43,205
Cash at bank and in hand 85,883 72,255
280,231 233,285
Creditors: Amounts Falling Due Within One Year 7 (95,027 ) (72,165 )
NET CURRENT ASSETS (LIABILITIES) 185,204 161,120
TOTAL ASSETS LESS CURRENT LIABILITIES 203,401 179,167
NET ASSETS 203,401 179,167
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 203,301 179,067
SHAREHOLDERS' FUNDS 203,401 179,167
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For the year ending 30 September 2025 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 R P Grunow
Director
02/06/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Richard Paul (Sales) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03676255 . The registered office is 13 The Courtyard Timothys Bridge Road, Stratford-Upon-Avon, Warwickshire, CV37 9NP.
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 2% Straight Line
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
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.
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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: 7 (2024: 7)
7 7
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2024 21,582 4,201 5,675 31,458
Additions - 248 908 1,156
As at 30 September 2025 21,582 4,449 6,583 32,614
...CONTINUED
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Depreciation
As at 1 October 2024 4,260 3,729 5,422 13,411
Provided during the period 432 215 359 1,006
As at 30 September 2025 4,692 3,944 5,781 14,417
Net Book Value
As at 30 September 2025 16,890 505 802 18,197
As at 1 October 2024 17,322 472 253 18,047
5. Stocks
2025 2024
£ £
Stock 133,000 117,825
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,748 1,315
Other debtors 55,600 41,890
61,348 43,205
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 18,233 12,712
Other creditors 41,903 31,212
Taxation and social security 34,891 28,241
95,027 72,165
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Richard Paul (Sales) Limited and Richard Paul Hire (Ltd) were under common control during the year. There was a loan balance of £35,512 (2024: (40,544)) owed by Richard Paul (Sales) Limited at 30th September 2025.
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