Acorah Software Products - Accounts Production 19.2.450 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 05446868 Mr Max Kempson Mr Richard Kempson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05446868 2025-04-30 05446868 2026-04-30 05446868 2025-05-01 2026-04-30 05446868 frs-core:CurrentFinancialInstruments 2026-04-30 05446868 frs-core:Non-currentFinancialInstruments 2026-04-30 05446868 frs-core:ComputerEquipment 2026-04-30 05446868 frs-core:ComputerEquipment 2025-05-01 2026-04-30 05446868 frs-core:ComputerEquipment 2025-04-30 05446868 frs-core:FurnitureFittings 2026-04-30 05446868 frs-core:FurnitureFittings 2025-05-01 2026-04-30 05446868 frs-core:FurnitureFittings 2025-04-30 05446868 frs-core:NetGoodwill 2026-04-30 05446868 frs-core:NetGoodwill 2025-05-01 2026-04-30 05446868 frs-core:NetGoodwill 2025-04-30 05446868 frs-core:MotorVehicles 2026-04-30 05446868 frs-core:MotorVehicles 2025-05-01 2026-04-30 05446868 frs-core:MotorVehicles 2025-04-30 05446868 frs-core:PlantMachinery 2026-04-30 05446868 frs-core:PlantMachinery 2025-05-01 2026-04-30 05446868 frs-core:PlantMachinery 2025-04-30 05446868 frs-core:ShareCapital 2026-04-30 05446868 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 05446868 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 05446868 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 05446868 frs-bus:SmallEntities 2025-05-01 2026-04-30 05446868 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 05446868 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 05446868 frs-bus:Director1 2025-05-01 2026-04-30 05446868 frs-bus:Director2 2025-05-01 2026-04-30 05446868 frs-countries:EnglandWales 2025-05-01 2026-04-30 05446868 2024-04-30 05446868 2025-04-30 05446868 2024-05-01 2025-04-30 05446868 frs-core:CurrentFinancialInstruments 2025-04-30 05446868 frs-core:Non-currentFinancialInstruments 2025-04-30 05446868 frs-core:ShareCapital 2025-04-30 05446868 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 05446868
Quarry Services Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05446868
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 15,000 30,000
Tangible Assets 5 422,599 446,537
437,599 476,537
CURRENT ASSETS
Stocks 6 77,367 50,189
Debtors 7 58,854 76,661
Cash at bank and in hand 515,650 362,443
651,871 489,293
Creditors: Amounts Falling Due Within One Year 8 (638,684 ) (512,331 )
NET CURRENT ASSETS (LIABILITIES) 13,187 (23,038 )
TOTAL ASSETS LESS CURRENT LIABILITIES 450,786 453,499
Creditors: Amounts Falling Due After More Than One Year 9 - (1,375 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (104,370 ) (110,312 )
NET ASSETS 346,416 341,812
CAPITAL AND RESERVES
Called up share capital 10 2,000 2,000
Profit and Loss Account 344,416 339,812
SHAREHOLDERS' FUNDS 346,416 341,812
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Page 2
For the year ending 30 April 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.
On behalf of the board
Mr Max Kempson
Director
19/06/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Quarry Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05446868 . The registered office is Quarry Row, Houghton-Le-Spring, Tyne And Wear, DH4 4AU.
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. 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 profit and loss account over its estimated economic life of 20 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:
Plant & Machinery 10% Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 25% 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.
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2.6. 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: 12 (2025: 12)
12 12
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2025 300,000
As at 30 April 2026 300,000
Amortisation
As at 1 May 2025 270,000
Provided during the period 15,000
As at 30 April 2026 285,000
Net Book Value
As at 30 April 2026 15,000
As at 1 May 2025 30,000
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2025 229,013 814,276 10,513 30,656 1,084,458
Additions 5,600 108,413 - - 114,013
Disposals - (37,729 ) - - (37,729 )
As at 30 April 2026 234,613 884,960 10,513 30,656 1,160,742
Depreciation
As at 1 May 2025 166,879 442,859 4,056 24,127 637,921
Provided during the period 9,465 117,987 969 1,633 130,054
Disposals - (29,832 ) - - (29,832 )
As at 30 April 2026 176,344 531,014 5,025 25,760 738,143
Net Book Value
As at 30 April 2026 58,269 353,946 5,488 4,896 422,599
As at 1 May 2025 62,134 371,417 6,457 6,529 446,537
6. Stocks
2026 2025
£ £
Finished goods 77,367 50,189
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 18,237 29,358
Prepayments and accrued income 40,328 42,787
Other debtors 269 88
Directors' loan accounts 20 4,428
58,854 76,661
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 496,327 381,429
Bank loans and overdrafts - 10,000
Corporation tax 45,493 20,397
Other taxes and social security 5,996 4,542
VAT 36,009 45,894
...CONTINUED
Page 5
Page 6
Other creditors 19,477 17,417
Accruals and deferred income 35,223 32,652
Directors' loan accounts 159 -
638,684 512,331
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 1,375
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2,000 2,000
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