Acorah Software Products - Accounts Production 19.2.450 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 12580322 Mr Andrew Glover Ms Natasha Erskine iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12580322 2024-05-31 12580322 2025-05-31 12580322 2024-06-01 2025-05-31 12580322 frs-core:CurrentFinancialInstruments 2025-05-31 12580322 frs-core:Non-currentFinancialInstruments 2025-05-31 12580322 frs-core:BetweenOneFiveYears 2025-05-31 12580322 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-05-31 12580322 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-01 2025-05-31 12580322 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-31 12580322 frs-core:FurnitureFittings 2025-05-31 12580322 frs-core:FurnitureFittings 2024-06-01 2025-05-31 12580322 frs-core:FurnitureFittings 2024-05-31 12580322 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-31 12580322 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 12580322 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-31 12580322 frs-core:MotorVehicles 2025-05-31 12580322 frs-core:MotorVehicles 2024-06-01 2025-05-31 12580322 frs-core:MotorVehicles 2024-05-31 12580322 frs-core:PlantMachinery 2025-05-31 12580322 frs-core:PlantMachinery 2024-06-01 2025-05-31 12580322 frs-core:PlantMachinery 2024-05-31 12580322 frs-core:ShareCapital 2025-05-31 12580322 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 12580322 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 12580322 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 12580322 frs-bus:SmallEntities 2024-06-01 2025-05-31 12580322 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 12580322 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 12580322 frs-core:CostValuation 2024-05-31 12580322 frs-core:DisposalsRepaymentsInvestments 2025-05-31 12580322 frs-core:CostValuation 2025-05-31 12580322 frs-core:ProvisionsForImpairmentInvestments 2024-05-31 12580322 frs-core:ProvisionsForImpairmentInvestments 2025-05-31 12580322 frs-bus:Director1 2024-06-01 2025-05-31 12580322 frs-bus:Director2 2024-06-01 2025-05-31 12580322 frs-countries:EnglandWales 2024-06-01 2025-05-31 12580322 2023-05-31 12580322 2024-05-31 12580322 2023-06-01 2024-05-31 12580322 frs-core:CurrentFinancialInstruments 2024-05-31 12580322 frs-core:Non-currentFinancialInstruments 2024-05-31 12580322 frs-core:BetweenOneFiveYears 2024-05-31 12580322 frs-core:ShareCapital 2024-05-31 12580322 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 12580322
UK Doors Online Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Clever Bean Accounting Limited
UK Doors Online Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
UK Doors Online Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 12580322

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 71,373 |  | 17,050
Tangible Assets | 5 |  | 455,742 |  | 428,489
Investments | 6 |  | - |  | 1,456,864
|  |  | 527,115 |  | 1,902,403
CURRENT ASSETS
Stocks | 7 | 540,890 |  | 480,040 |
Debtors | 8 | 1,918,272 |  | 926,457 |
Cash at bank and in hand |  | 135,553 |  | 334,969 |
|  | 2,594,715 |  | 1,741,466 |
Creditors: Amounts Falling Due Within One Year | 9 | (1,220,755 ) |  | (939,993 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,373,960 |  | 801,473
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,901,075 |  | 2,703,876
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (473,264 ) |  | (1,101,862 )
NET ASSETS |  |  | 1,427,811 |  | 1,602,014
CAPITAL AND RESERVES
Called up share capital | 12 |  | 4,000 |  | 4,000
Profit and Loss Account |  |  | 1,423,811 |  | 1,598,014
SHAREHOLDERS' FUNDS |  |  | 1,427,811 |  | 1,602,014

Page 1
Page 2
UK Doors Online Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 Andrew Glover Director
31/05/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
UK Doors Online Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
UK Doors Online Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12580322 . The registered office is Low Mill Lane, Ravensthorpe, West Yorkshire, England, WF13 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. 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. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to residual value on a straight line basis over their expected useful economic lives.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.4. Tangible Fixed Assets and Depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:

Leasehold | 10% per annum of lease cost
Plant & Machinery | 20% per annum of cost
Motor Vehicles | 25% per annum of cost
Fixtures & Fittings | 25% per annum of cost

2.5. 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.
Page 3
Page 4
UK Doors Online Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.6. 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 58 (2024: 34)
58 34
4. Intangible Assets

| Development Costs
--- | ---
| £
Cost
As at 1 June 2024 | 17,050
Additions | 54,323
As at 31 May 2025 | 71,373
Net Book Value
As at 31 May 2025 | 71,373
As at 1 June 2024 | 17,050

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 June 2024 | 171,510 | 261,714 | 256,719 | 51,325 | 741,268
Additions | 6,305 | 107,520 | 43,495 | 18,512 | 175,832
As at 31 May 2025 | 177,815 | 369,234 | 300,214 | 69,837 | 917,100
Depreciation
As at 1 June 2024 | 46,466 | 109,928 | 133,936 | 22,449 | 312,779
Provided during the period | 17,748 | 59,162 | 57,847 | 13,822 | 148,579
As at 31 May 2025 | 64,214 | 169,090 | 191,783 | 36,271 | 461,358
Net Book Value
As at 31 May 2025 | 113,601 | 200,144 | 108,431 | 33,566 | 455,742
As at 1 June 2024 | 125,044 | 151,786 | 122,783 | 28,876 | 428,489

Page 4
Page 5
UK Doors Online Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
6. Investments

| Subsidiaries
--- | ---
| £
Cost
As at 1 June 2024 | 1,456,864
Disposals | (1,456,864 )
As at 31 May 2025 | -
Provision
As at 1 June 2024 | -
As at 31 May 2025 | -
Net Book Value
As at 31 May 2025 | -
As at 1 June 2024 | 1,456,864

During the year, the company disposed of its 100% holding in the issued share capital of SGG Manufacturing Limited to Pylbrook Holdco Limited. The disposal was effected at a consideration of £1,520,000, supported by an independent valuation of SGG Manufacturing Limited obtained at the date of sale.
The consideration of £1,520,000 was settled as follows: £1,484,575.82 by way of the release and assignment of loan account balances previously owed by the company to the shareholders of Pylbrook Holdco Limited and to other companies under their common control. The remaining balance of £35,424.18 was left outstanding at the reporting date and is recognised within debtors. The outstanding balance is unsecured, interest-free and has no fixed date of repayment.
The disposal resulted in a profit on disposal of investments of £63,136, being the excess of the consideration of £1,520,000 over the carrying amount of £1,456,864, which has been recognised in the profit and loss account.
7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 540,890 |  | 480,040

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 594,834 |  | 500,150
Other debtors | 115,182 |  | 4,493
| 710,016 |  | 504,643
Due after more than one year
Amounts owed by group undertakings | 1,208,256 |  | 419,814
Other debtors | - |  | 2,000
| 1,208,256 |  | 421,814
| 1,918,272 |  | 926,457

Page 5
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UK Doors Online Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 704,561 |  | 646,657
Other creditors | 200,940 |  | 36,324
Taxation and social security | 315,254 |  | 257,012
| 1,220,755 |  | 939,993

10. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 201,314 |  | 264,302
Amounts owed to group undertakings | - |  | 837,560
Other creditors | 271,950 |  | -
| 473,264 |  | 1,101,862

11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years | 201,314 |  | 264,302

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4,000 |  | 4,000

13. Related Party Transactions
During the year the company purchased goods totalling £148,085.65 from UKO Glass Limited. At the reporting date, the company owed UKO Glass Limited £90,630.80 included within trade creditors. UKO Glass Limited also owed the company £90,346.48 by way of a loan. The loan is unsecured, interest-free and has no fixed date of repayment. Mr Glover and Ms Erskine were directors of both companies during the year.
During the year the company purchased goods totalling £19,542.23 from UK Rooflights Online Limited. At the reporting date, the company owed UK Rooflights Online Limited £18,916.39 included within trade creditors. UK Rooflights Limited also owed the company £130,605.69 by way of a loan. The loan is unsecured, interest-free and has no fixed date of repayment. Mr Glover and Ms Erskine were directors of both companies during the year.
UKO Group Limited owed the company £5,107.96 by way of a loan. The loan is unsecured, interest-free and has no fixed date of repayment. Mr Glover and Ms Erskine were directors of both companies during the year.
During the year the company sold goods totalling £211,858.99 to Trade Window Centre Limited and purchased goods totalling £628,875.92 from the same company. At the reporting date, Trade Window Centre Limited owed the company £75,275.08, included within trade creditors. Trade Window Centre Limited also owed the company £513,843.32 by way of a loan. The loan is unsecured, interest-free and has no fixed date of repayment. Mr Glover and Ms Erskine were directors of both companies during the year.
During the year the company purchased goods totalling £296,222.15 from Performance Glass Processing Limited. Mr Glover and Ms Erskine were directors of both companies during the year.
Performance Glass Processing Limited is a company under common control with UK Doors Online Limited through a shared director. UK Doors Online Limited advanced funds to Performance Glass Processing Limited to enable it to meet its operating obligations. Performance Glass Processing Limited entered liquidation during the financial year, and the directors consider no amount to be recoverable. Accordingly, the amount owed of £472,832 has been written off in full and is included within other operating expenses. The balance outstanding at the balance sheet date is £nil.
...CONTINUED
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UK Doors Online Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
13. Related Party Transactions - continued
During the year the company sold goods totalling £2,335.46 to SGG Manufacturing Limited and purchased goods totalling £137,335.7 from the same company. Mr Nurse was a director of both companies during the year.
During the year the company sold goods totalling £1,516,498.06 to Alunet Systems Limited. At the reporting date, the company owed Alunet Systems Limited £274,980.18 included within trade creditors. Mr Nurse was a director of both companies during the year.
During the year the company purchased goods totalling £3,766.25 from JDUK Investments Limited. Mr Nurse was a director of both companies during the year.
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