Acorah Software Products - Accounts Production 19.2.450 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 08687865 Matthew Burt Nicola Titterton Estelle Douglas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08687865 2024-09-30 08687865 2025-09-30 08687865 2024-10-01 2025-09-30 08687865 frs-core:CurrentFinancialInstruments 2025-09-30 08687865 frs-core:Non-currentFinancialInstruments 2025-09-30 08687865 frs-core:ComputerEquipment 2025-09-30 08687865 frs-core:ComputerEquipment 2024-10-01 2025-09-30 08687865 frs-core:ComputerEquipment 2024-09-30 08687865 frs-core:FurnitureFittings 2025-09-30 08687865 frs-core:FurnitureFittings 2024-10-01 2025-09-30 08687865 frs-core:FurnitureFittings 2024-09-30 08687865 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 08687865 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 08687865 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 08687865 frs-core:MotorVehicles 2025-09-30 08687865 frs-core:MotorVehicles 2024-10-01 2025-09-30 08687865 frs-core:MotorVehicles 2024-09-30 08687865 frs-core:PlantMachinery 2025-09-30 08687865 frs-core:PlantMachinery 2024-10-01 2025-09-30 08687865 frs-core:PlantMachinery 2024-09-30 08687865 frs-core:WithinOneYear 2025-09-30 08687865 frs-core:ShareCapital 2025-09-30 08687865 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 08687865 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08687865 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 08687865 frs-bus:SmallEntities 2024-10-01 2025-09-30 08687865 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08687865 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08687865 frs-bus:OrdinaryShareClass1 2024-10-01 2025-09-30 08687865 frs-bus:OrdinaryShareClass1 2025-09-30 08687865 frs-bus:OrdinaryShareClass3 2024-10-01 2025-09-30 08687865 frs-bus:OrdinaryShareClass3 2025-09-30 08687865 frs-bus:Director1 2024-10-01 2025-09-30 08687865 frs-bus:Director2 2024-10-01 2025-09-30 08687865 frs-bus:Director3 2024-10-01 2025-09-30 08687865 frs-countries:EnglandWales 2024-10-01 2025-09-30 08687865 2023-09-30 08687865 2024-09-30 08687865 2023-10-01 2024-09-30 08687865 frs-core:CurrentFinancialInstruments 2024-09-30 08687865 frs-core:Non-currentFinancialInstruments 2024-09-30 08687865 frs-core:BetweenOneFiveYears 2024-09-30 08687865 frs-core:WithinOneYear 2024-09-30 08687865 frs-core:ShareCapital 2024-09-30 08687865 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 08687865 frs-bus:OrdinaryShareClass1 2023-10-01 2024-09-30 08687865 frs-bus:OrdinaryShareClass3 2023-10-01 2024-09-30
Registered number: 08687865
Matthew Oliver Windows and Doors Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 08687865
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 257,144 234,911
257,144 234,911
CURRENT ASSETS
Stocks 68,045 58,542
Debtors 5 184,828 215,913
Cash at bank and in hand 124,167 70,935
377,040 345,390
Creditors: Amounts Falling Due Within One Year 6 (482,128 ) (375,106 )
NET CURRENT ASSETS (LIABILITIES) (105,088 ) (29,716 )
TOTAL ASSETS LESS CURRENT LIABILITIES 152,056 205,195
Creditors: Amounts Falling Due After More Than One Year 7 (136,569 ) (192,198 )
NET ASSETS 15,487 12,997
CAPITAL AND RESERVES
Called up share capital 9 4 4
Profit and Loss Account 15,483 12,993
SHAREHOLDERS' FUNDS 15,487 12,997
Page 1
Page 2
For the year ending 30 September 2025 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
Matthew Burt
Director
23 June 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Matthew Oliver Windows and Doors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08687865 . The registered office is Unit 6 Red House Lane, Hannington, Northampton, NN6 9SZ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
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:
Leasehold 20% straight line
Plant & Machinery 20% reducing balance
Motor Vehicles 10 % and 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 25% reducing balance
2.5. 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.
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2.6. 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.
2.7. 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 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 16 (2024: 18)
16 18
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 October 2024 16,282 11,519 315,972 4,588
Additions - - 136,394 -
Disposals - - (159,949 ) -
As at 30 September 2025 16,282 11,519 292,417 4,588
Depreciation
As at 1 October 2024 5,734 8,959 95,756 3,818
Provided during the period 2,109 512 31,917 154
Disposals - - (80,643 ) -
As at 30 September 2025 7,843 9,471 47,030 3,972
Net Book Value
As at 30 September 2025 8,439 2,048 245,387 616
As at 1 October 2024 10,548 2,560 220,216 770
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Computer Equipment Total
£ £
Cost
As at 1 October 2024 4,862 353,223
Additions - 136,394
Disposals - (159,949 )
As at 30 September 2025 4,862 329,668
Depreciation
As at 1 October 2024 4,045 118,312
Provided during the period 163 34,855
Disposals - (80,643 )
As at 30 September 2025 4,208 72,524
Net Book Value
As at 30 September 2025 654 257,144
As at 1 October 2024 817 234,911
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 178,558 201,818
Prepayments and accrued income 1,295 9,720
Other debtors 4,975 4,375
184,828 215,913
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 55,307 36,315
Trade creditors 209,939 144,494
Bank loans and overdrafts 36,458 62,500
Corporation tax 41,086 31,459
Other taxes and social security 14,473 13,803
VAT 73,252 57,827
Other creditors 50,909 28,006
Accruals and deferred income 700 700
Directors' loan accounts 4 2
482,128 375,106
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 136,569 155,740
Bank loans - 36,458
136,569 192,198
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured against the asset financed:
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 191,876 192,055
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
3 Ordinary Shares of £ 1.000 each 3 3
1 Ordinary B shares of £ 1.000 each 1 1
4 4
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10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 11,142 -
Later than one year and not later than five years - 30,242
11,142 30,242
11. Directors Advances, Credits and Guarantees
Dividends paid to directors
2025 2024
£ £
Matthew Burt 138,425 105,450
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