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 09533375 Mr Andrew Nichols Mr John Butler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09533375 2025-03-31 09533375 2026-03-31 09533375 2025-04-01 2026-03-31 09533375 frs-core:CurrentFinancialInstruments 2026-03-31 09533375 frs-core:ComputerEquipment 2026-03-31 09533375 frs-core:ComputerEquipment 2025-04-01 2026-03-31 09533375 frs-core:ComputerEquipment 2025-03-31 09533375 frs-core:FurnitureFittings 2026-03-31 09533375 frs-core:FurnitureFittings 2025-04-01 2026-03-31 09533375 frs-core:FurnitureFittings 2025-03-31 09533375 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 09533375 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 09533375 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 09533375 frs-core:ShareCapital 2026-03-31 09533375 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 09533375 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09533375 frs-bus:AbridgedAccounts 2025-04-01 2026-03-31 09533375 frs-bus:SmallEntities 2025-04-01 2026-03-31 09533375 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09533375 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09533375 frs-bus:Director1 2025-04-01 2026-03-31 09533375 frs-bus:Director2 2025-04-01 2026-03-31 09533375 frs-countries:EnglandWales 2025-04-01 2026-03-31 09533375 2024-03-31 09533375 2025-03-31 09533375 2024-04-01 2025-03-31 09533375 frs-core:CurrentFinancialInstruments 2025-03-31 09533375 frs-core:ShareCapital 2025-03-31 09533375 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 09533375
Redman Nichols Butler
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2026
Harris Lacey and Swain
Contents
Page
Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09533375
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 249,059 244,463
249,059 244,463
CURRENT ASSETS
Stocks 5 690,232 718,749
Debtors 6 36,107 23,097
Cash at bank and in hand 505,682 855,990
1,232,021 1,597,836
Creditors: Amounts Falling Due Within One Year 7 (1,481,058 ) (1,842,278 )
NET CURRENT ASSETS (LIABILITIES) (249,037 ) (244,442 )
TOTAL ASSETS LESS CURRENT LIABILITIES 22 21
NET ASSETS 22 21
CAPITAL AND RESERVES
Called up share capital 8 20 20
Profit and Loss Account 2 1
SHAREHOLDERS' FUNDS 22 21
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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 for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Andrew Nichols
Director
Mr John Butler
Director
23/06/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Redman Nichols Butler is a private company, limited by shares, incorporated in England & Wales, registered number 09533375 . The registered office is The Chapel, Bridge Street, Driffield, East Yorkshire, YO25 6DA.
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. Significant judgements and estimations
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors’ best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.
2.3. Turnover
Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered, net of returns, discounts and rebates allowed by the company and value added taxes.
The company recognises revenue when the significant risks and rewards of ownership have been transferred to the buyer; the company retains no continuing involvement or control over the goods; the amount of revenue can be measured reliably; it is probable that future economic benefits will flow to the entity and when the specific criteria relating to each of the company's sales channels have been met, as described below.
The company provides insolvency services to other organisations, these services are provided on a time basis or as a fixed price contract.
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:
Freehold Not depreciated
Computer Equipment 20% on cost
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.
2.6. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measured at their settlement value.
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2.7. 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: 6 (2025: 6)
6 6
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 244,463 33,639 - 278,102
Additions - - 5,745 5,745
As at 31 March 2026 244,463 33,639 5,745 283,847
Depreciation
As at 1 April 2025 - 33,639 - 33,639
Provided during the period - - 1,149 1,149
As at 31 March 2026 - 33,639 1,149 34,788
Net Book Value
As at 31 March 2026 244,463 - 4,596 249,059
As at 1 April 2025 244,463 - - 244,463
5. Stocks
2026 2025
£ £
Work in progress 690,232 718,749
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6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 32,681 21,277
Other debtors 3,426 1,820
36,107 23,097
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 43 -
Bank loans and overdrafts - 64,191
Other creditors 1,094,240 1,357,763
Taxation and social security 386,775 420,324
1,481,058 1,842,278
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 20 20
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