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 04995447 Mr Peter Johnson Mr Luke Johnson Mrs Wendy Johnson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04995447 2025-03-31 04995447 2026-03-31 04995447 2025-04-01 2026-03-31 04995447 frs-core:Non-currentFinancialInstruments 2026-03-31 04995447 frs-core:ComputerEquipment 2025-04-01 2026-03-31 04995447 frs-core:MotorVehicles 2025-04-01 2026-03-31 04995447 frs-core:PlantMachinery 2025-04-01 2026-03-31 04995447 frs-core:ShareCapital 2026-03-31 04995447 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04995447 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04995447 frs-bus:AbridgedAccounts 2025-04-01 2026-03-31 04995447 frs-bus:SmallEntities 2025-04-01 2026-03-31 04995447 frs-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 04995447 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04995447 frs-bus:OrdinaryShareClass1 2025-04-01 2026-03-31 04995447 frs-bus:OrdinaryShareClass1 2026-03-31 04995447 frs-bus:OrdinaryShareClass3 2025-04-01 2026-03-31 04995447 frs-bus:OrdinaryShareClass3 2026-03-31 04995447 frs-bus:Director1 2025-04-01 2026-03-31 04995447 frs-bus:Director2 2025-04-01 2026-03-31 04995447 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 04995447 frs-countries:EnglandWales 2025-04-01 2026-03-31 04995447 2024-03-31 04995447 2025-03-31 04995447 2024-04-01 2025-03-31 04995447 frs-core:Non-currentFinancialInstruments 2025-03-31 04995447 frs-core:ShareCapital 2025-03-31 04995447 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04995447 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 04995447 frs-bus:OrdinaryShareClass3 2024-04-01 2025-03-31
Registered number: 04995447
P & W Johnson Limited
ABRIDGED Financial Statements
For The Year Ended 31 March 2026
C K R
Chartered Certified Accountants
CKR House
70 East Hill
Dartford
Kent
DA1 1RZ
P & W Johnson Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Abridged Balance Sheet | 2—3
Notes to the Abridged Financial Statements | 4—6

Page 1
P & W Johnson Limited
Accountants' Report
For The Year Ended 31 March 2026
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of P & W Johnson Limited for the year ended 31 March 2026
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of P & W Johnson Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of P & W Johnson Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of P & W Johnson Limited and state those matters that we have agreed to state to the directors of P & W Johnson Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P & W Johnson Limited and its directors as a body for our work or for this report.
It is your duty to ensure that P & W Johnson Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of P & W Johnson Limited . You consider that P & W Johnson Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of P & W Johnson Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

1 June 2026

C K R
Chartered Certified Accountants
CKR House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
P & W Johnson Limited
Abridged Balance Sheet
As At 31 March 2026
Abridged Balance Sheet
Registered number: 04995447

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 36,593 |  | 24,350
|  |  | 36,593 |  | 24,350
CURRENT ASSETS
Stocks |  | 37,496 |  | 38,936 |
Debtors |  | 135,254 |  | 176,753 |
Cash at bank and in hand |  | 89,131 |  | 123,643 |
|  | 261,881 |  | 339,332 |
Creditors: Amounts Falling Due Within One Year |  | (63,368 ) |  | (66,762 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 198,513 |  | 272,570
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 235,106 |  | 296,920
Creditors: Amounts Falling Due After More Than One Year |  |  | (15,849 ) |  | (6,442 )
NET ASSETS |  |  | 219,257 |  | 290,478
CAPITAL AND RESERVES
Called up share capital | 5 |  | 200 |  | 200
Profit and Loss Account |  |  | 219,057 |  | 290,278
SHAREHOLDERS' FUNDS |  |  | 219,257 |  | 290,478

Page 2
Page 3
P & W Johnson Limited
Abridged 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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Peter Johnson Director
1 June 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
P & W Johnson Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2026
Notes to the Abridged Financial Statements
1. General Information
P & W Johnson Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04995447 . The registered office is CKR House, 70 East Hill, Dartford, Kent, DA1 1RZ.
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 | 25% reducing balance basis
Motor Vehicles | 25% reducing balance basis
Computer Equipment | 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.
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.
Page 4
Page 5
P & W Johnson Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
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.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 2 |  | 2
Sales, marketing and distribution | 10 |  | 10
| 12 |  | 12

4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2025 | 196,638
Additions | 24,440
As at 31 March 2026 | 221,078
Depreciation
As at 1 April 2025 | 172,288
Provided during the period | 12,197
As at 31 March 2026 | 184,485
Net Book Value
As at 31 March 2026 | 36,593
As at 1 April 2025 | 24,350

5. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100
100 Ordinary B shares of £ 1.00 each | 100 |  | 100
| 200 |  | 200

Page 5
Page 6
P & W Johnson Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026
6. Dividends

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 78,000 |  | 80,000

Page 6