Acorah Software Products - Accounts Production 19.2.450 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 10402168 Mr J T Smith Mrs E L Smith Mrs E L Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10402168 2025-01-31 10402168 2026-01-31 10402168 2025-02-01 2026-01-31 10402168 frs-core:CurrentFinancialInstruments 2026-01-31 10402168 frs-core:Non-currentFinancialInstruments 2026-01-31 10402168 frs-core:ComputerEquipment 2025-02-01 2026-01-31 10402168 frs-core:MotorVehicles 2026-01-31 10402168 frs-core:MotorVehicles 2025-02-01 2026-01-31 10402168 frs-core:MotorVehicles 2025-01-31 10402168 frs-core:PlantMachinery 2026-01-31 10402168 frs-core:PlantMachinery 2025-02-01 2026-01-31 10402168 frs-core:PlantMachinery 2025-01-31 10402168 frs-core:ShareCapital 2026-01-31 10402168 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 10402168 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 10402168 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 10402168 frs-bus:SmallEntities 2025-02-01 2026-01-31 10402168 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 10402168 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 10402168 frs-core:CostValuation 2025-01-31 10402168 frs-core:AdditionsToInvestments 2026-01-31 10402168 frs-core:CostValuation 2026-01-31 10402168 frs-core:ProvisionsForImpairmentInvestments 2025-01-31 10402168 frs-core:ProvisionsForImpairmentInvestments 2026-01-31 10402168 frs-bus:Director1 2025-02-01 2026-01-31 10402168 frs-bus:Director2 2025-02-01 2026-01-31 10402168 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 10402168 frs-countries:EnglandWales 2025-02-01 2026-01-31 10402168 2024-01-31 10402168 2025-01-31 10402168 2024-02-01 2025-01-31 10402168 frs-core:CurrentFinancialInstruments 2025-01-31 10402168 frs-core:Non-currentFinancialInstruments 2025-01-31 10402168 frs-core:ShareCapital 2025-01-31 10402168 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 10402168
Severn Park Construction Limited
Financial Statements
For The Year Ended 31 January 2026
Severn Park Construction Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Severn Park Construction Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 10402168

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 110,819 |  | 114,026
Investments | 5 |  | 1,670,982 |  | -
|  |  | 1,781,801 |  | 114,026
CURRENT ASSETS
Stocks | 6 | 243,335 |  | 598,306 |
Debtors | 7 | 2,614,659 |  | 3,024 |
Cash at bank and in hand |  | 386,267 |  | 330,477 |
|  | 3,244,261 |  | 931,807 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,898,684 ) |  | (941,772 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,345,577 |  | (9,965 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,127,378 |  | 104,061
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (3,000,000 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,422 ) |  | (10,216 )
NET ASSETS |  |  | 124,956 |  | 93,845
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 124,856 |  | 93,745
SHAREHOLDERS' FUNDS |  |  | 124,956 |  | 93,845

Page 1
Page 2
Severn Park Construction Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 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

Mrs E L Smith Director
15 June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Severn Park Construction Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Severn Park Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10402168 . The registered office is Buttington Works, Beechley, Chestow, NP16 7HE.
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
Motor Vehicles | 25% reducing balance
Computer Equipment | 33% reducing balance

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.
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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
Page 3
Page 4
Severn Park Construction Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2025 | 61,036 | 129,527 | 190,563
Additions | 1,764 | 43,624 | 45,388
Disposals | - | (20,700 ) | (20,700 )
As at 31 January 2026 | 62,800 | 152,451 | 215,251
Depreciation
As at 1 February 2025 | 34,463 | 42,074 | 76,537
Provided during the period | 7,094 | 29,857 | 36,951
Disposals | - | (9,056 ) | (9,056 )
As at 31 January 2026 | 41,557 | 62,875 | 104,432
Net Book Value
As at 31 January 2026 | 21,243 | 89,576 | 110,819
As at 1 February 2025 | 26,573 | 87,453 | 114,026

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 February 2025 | -
Additions | 1,670,982
As at 31 January 2026 | 1,670,982
Provision
As at 1 February 2025 | -
As at 31 January 2026 | -
Net Book Value
As at 31 January 2026 | 1,670,982
As at 1 February 2025 | -

The company holds 100% of the share capital in EMM Property Limited.
6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 243,335 |  | 598,306

Page 4
Page 5
Severn Park Construction Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 50,369 |  | -
Amounts owed by group undertakings | 979,056 |  | -
Other debtors | 1,585,234 |  | 3,024
| 2,614,659 |  | 3,024

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 69,998 |  | 188,307
Other creditors | 1,632,669 |  | 544,125
Taxation and social security | 196,017 |  | 209,340
| 1,898,684 |  | 941,772

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 3,000,000 |  | -

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Related Party Transactions
During the year the company traded with related parties. These transactions were carried out at arms length.
Page 5