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 02282814 Mrs Karen Atkinson Mr Andrew Atkinson Mr Joseph Willson Mrs Karen Atkinson A R & Mrs K E Atkinson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02282814 2025-01-31 02282814 2026-01-31 02282814 2025-02-01 2026-01-31 02282814 frs-core:CurrentFinancialInstruments 2026-01-31 02282814 frs-core:Non-currentFinancialInstruments 2026-01-31 02282814 frs-core:FurnitureFittings 2026-01-31 02282814 frs-core:FurnitureFittings 2025-02-01 2026-01-31 02282814 frs-core:FurnitureFittings 2025-01-31 02282814 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 02282814 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 02282814 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 02282814 frs-core:MotorVehicles 2026-01-31 02282814 frs-core:MotorVehicles 2025-02-01 2026-01-31 02282814 frs-core:MotorVehicles 2025-01-31 02282814 frs-core:PlantMachinery 2026-01-31 02282814 frs-core:PlantMachinery 2025-02-01 2026-01-31 02282814 frs-core:PlantMachinery 2025-01-31 02282814 frs-core:ShareCapital 2026-01-31 02282814 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 02282814 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 02282814 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 02282814 frs-bus:SmallEntities 2025-02-01 2026-01-31 02282814 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 02282814 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 02282814 frs-bus:OrdinaryShareClass1 2025-02-01 2026-01-31 02282814 frs-bus:OrdinaryShareClass1 2026-01-31 02282814 frs-bus:OrdinaryShareClass2 2025-02-01 2026-01-31 02282814 frs-bus:OrdinaryShareClass2 2026-01-31 02282814 1 2025-02-01 2026-01-31 02282814 frs-core:UnlistedNon-exchangeTraded 2026-01-31 02282814 frs-core:UnlistedNon-exchangeTraded 2025-01-31 02282814 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-01-31 02282814 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-01-31 02282814 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-01-31 02282814 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 02282814 frs-bus:Director1 2025-02-01 2026-01-31 02282814 frs-bus:Director2 2025-02-01 2026-01-31 02282814 frs-bus:Director3 2025-02-01 2026-01-31 02282814 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 02282814 frs-countries:EnglandWales 2025-02-01 2026-01-31 02282814 2024-01-31 02282814 2025-01-31 02282814 2024-02-01 2025-01-31 02282814 frs-core:CurrentFinancialInstruments 2025-01-31 02282814 frs-core:Non-currentFinancialInstruments 2025-01-31 02282814 frs-core:ShareCapital 2025-01-31 02282814 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 02282814 frs-bus:OrdinaryShareClass1 2024-02-01 2025-01-31 02282814 frs-bus:OrdinaryShareClass2 2024-02-01 2025-01-31
Registered number: 02282814
A.K. Rubber & Industrial Supplies Limited
Financial Statements
For The Year Ended 31 January 2026
A.K. Rubber & Industrial Supplies Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
A.K. Rubber & Industrial Supplies Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 02282814

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 852,033 |  | 857,800
Investments | 5 |  | 25,000 |  | 25,000
|  |  | 877,033 |  | 882,800
CURRENT ASSETS
Stocks | 6 | 77,500 |  | 80,000 |
Debtors | 7 | 990,510 |  | 1,139,489 |
Cash at bank and in hand |  | 601,995 |  | 656,863 |
|  | 1,670,005 |  | 1,876,352 |
Creditors: Amounts Falling Due Within One Year | 8 | (749,378 ) |  | (910,396 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 920,627 |  | 965,956
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,797,660 |  | 1,848,756
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (441,662 ) |  | (478,956 )
NET ASSETS |  |  | 1,355,998 |  | 1,369,800
CAPITAL AND RESERVES
Called up share capital | 10 |  | 500 |  | 500
Profit and Loss Account |  |  | 1,355,498 |  | 1,369,300
SHAREHOLDERS' FUNDS |  |  | 1,355,998 |  | 1,369,800

Page 1
Page 2
A.K. Rubber & Industrial Supplies 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

Mr Andrew Atkinson Director
22/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
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A.K. Rubber & Industrial Supplies Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
A.K. Rubber & Industrial Supplies Limited Registered number 02282814 is a limited by shares company incorporated in England & Wales. The Registered Office is Moor Farm , Kings Lane, Sotherton , Beccles , Suffolk , NR34 8AF.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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 stated at cost less depreciation. 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 | No depreciation provided
Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance

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.
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A.K. Rubber & Industrial Supplies Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
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 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.
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 asset reflects 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 or deferred 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 and deferred tax is also 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:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 5 |  | 5
Sales, marketing and distribution | 3 |  | 3
Manufacturing | 14 |  | 13
| 22 |  | 21

4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 February 2025 | 622,322 | 729,205 | 52,498 | 93,880 | 1,497,905
Additions | - | 4,647 | 65,000 | - | 69,647
Disposals | - | - | (12,998 ) | - | (12,998 )
As at 31 January 2026 | 622,322 | 733,852 | 104,500 | 93,880 | 1,554,554
Depreciation
As at 1 February 2025 | - | 525,604 | 26,811 | 87,690 | 640,105
Provided during the period | - | 52,062 | 18,968 | 1,572 | 72,602
Disposals | - | - | (10,186 ) | - | (10,186 )
As at 31 January 2026 | - | 577,666 | 35,593 | 89,262 | 702,521

...CONTINUED
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A.K. Rubber & Industrial Supplies Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026 | 622,322 | 156,186 | 68,907 | 4,618 | 852,033
As at 1 February 2025 | 622,322 | 203,601 | 25,687 | 6,190 | 857,800

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 February 2025 | 25,000
As at 31 January 2026 | 25,000
Provision
As at 1 February 2025 | -
As at 31 January 2026 | -
Net Book Value
As at 31 January 2026 | 25,000
As at 1 February 2025 | 25,000

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock and work in progress | 77,500 |  | 80,000

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 587,631 |  | 709,871
Other debtors | 402,879 |  | 429,618
| 990,510 |  | 1,139,489

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 57,858 |  | 49,418
Trade creditors | 376,141 |  | 537,555
Bank loans and overdrafts | 49,384 |  | 61,512
Other loans | 5,501 |  | 20,473
Corporation tax | 184,940 |  | 184,398
Other taxes and social security | 12,124 |  | -
VAT | 49,764 |  | 45,168
Other creditors | 1,707 |  | -
Accruals and deferred income | 10,915 |  | 11,600
Directors' loan accounts | 1,044 |  | 272
| 749,378 |  | 910,396

Page 5
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A.K. Rubber & Industrial Supplies Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 113,428 |  | 121,433
Bank loans | 328,234 |  | 357,523
| 441,662 |  | 478,956

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
450 Ordinary Shares of £ 1 each | 450 |  | 450
50 Ordinary A shares of £ 1 each | 50 |  | 50
| 500 |  | 500

11. Directors Advances, Credits and Guarantees
The conpany rents its business premises from the directors, the rent paid is at market value.
Dividends paid to directors

| 2026 | 2025
--- | --- | ---
| £ | £
Mr Joseph Willson | 107,254 | 70,129
Mr Andrew Atkinson | 196,900 | 166,750
Mrs Karen Atkinson | 196,900 | 166,750

12. Ultimate Controlling Party
The company's ultimate controlling party is A R & Mrs K E Atkinson by virtue of their ownership of 90% of the issued share capital in the company.
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