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 04584923 Mr Brian Harvey Mr Frederick Patten Mr Martin Taylor Mrs Lorraine Patten iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04584923 2025-03-31 04584923 2026-03-31 04584923 2025-04-01 2026-03-31 04584923 frs-core:CurrentFinancialInstruments 2026-03-31 04584923 frs-core:MotorVehicles 2026-03-31 04584923 frs-core:MotorVehicles 2025-04-01 2026-03-31 04584923 frs-core:MotorVehicles 2025-03-31 04584923 frs-core:PlantMachinery 2026-03-31 04584923 frs-core:PlantMachinery 2025-04-01 2026-03-31 04584923 frs-core:PlantMachinery 2025-03-31 04584923 frs-core:ShareCapital 2026-03-31 04584923 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04584923 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04584923 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04584923 frs-bus:SmallEntities 2025-04-01 2026-03-31 04584923 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04584923 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04584923 frs-bus:Director1 2025-04-01 2026-03-31 04584923 frs-bus:Director2 2025-04-01 2026-03-31 04584923 frs-bus:Director3 2025-04-01 2026-03-31 04584923 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 04584923 frs-core:CurrentFinancialInstruments 1 2026-03-31 04584923 frs-countries:EnglandWales 2025-04-01 2026-03-31 04584923 2024-03-31 04584923 2025-03-31 04584923 2024-04-01 2025-03-31 04584923 frs-core:CurrentFinancialInstruments 2025-03-31 04584923 frs-core:ShareCapital 2025-03-31 04584923 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04584923 frs-core:CurrentFinancialInstruments 1 2025-03-31
Registered number: 04584923
Access & Lock Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
W MURRAY & CO LTD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04584923
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 158,451 153,406
158,451 153,406
CURRENT ASSETS
Debtors 5 436,823 266,758
Cash at bank and in hand 594,252 613,877
1,031,075 880,635
Creditors: Amounts Falling Due Within One Year 6 (238,284 ) (299,915 )
NET CURRENT ASSETS (LIABILITIES) 792,791 580,720
TOTAL ASSETS LESS CURRENT LIABILITIES 951,242 734,126
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,569 ) -
NET ASSETS 945,673 734,126
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 945,573 734,026
SHAREHOLDERS' FUNDS 945,673 734,126
Page 1
Page 2
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.
On behalf of the board
Mr Frederick Patten
Director
28/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Access & Lock Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04584923 . The registered office is 21a New Road, Ilford, Essex, IG3 8AU.
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 20% on cost
Motor Vehicles 20% on cost
2.4. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 20 18 (2025: 18)
18 18
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2025 71,666 280,941 352,607
Additions - 53,307 53,307
Disposals - (27,891 ) (27,891 )
As at 31 March 2026 71,666 306,357 378,023
Depreciation
As at 1 April 2025 70,248 128,953 199,201
Provided during the period 355 20,016 20,371
As at 31 March 2026 70,603 148,969 219,572
Net Book Value
As at 31 March 2026 1,063 157,388 158,451
As at 1 April 2025 1,418 151,988 153,406
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 436,823 266,631
Deferred tax current asset - 127
436,823 266,758
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 82,078 97,909
Other taxes and social security 21,792 20,610
VAT 61,619 92,863
Other creditors 40,489 49,199
Proposed Dividends 28,846 35,874
Directors' loan accounts 3,460 3,460
238,284 299,915
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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