Acorah Software Products - Accounts Production 19.2.450 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 04919263 C Old S Old C Old iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04919263 2025-05-31 04919263 2026-05-31 04919263 2025-06-01 2026-05-31 04919263 frs-core:CurrentFinancialInstruments 2026-05-31 04919263 frs-core:Non-currentFinancialInstruments 2026-05-31 04919263 frs-core:FurnitureFittings 2026-05-31 04919263 frs-core:FurnitureFittings 2025-06-01 2026-05-31 04919263 frs-core:FurnitureFittings 2025-05-31 04919263 frs-core:NetGoodwill 2026-05-31 04919263 frs-core:NetGoodwill 2025-05-31 04919263 frs-core:MotorVehicles 2026-05-31 04919263 frs-core:MotorVehicles 2025-06-01 2026-05-31 04919263 frs-core:MotorVehicles 2025-05-31 04919263 frs-core:ShareCapital 2026-05-31 04919263 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 04919263 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 04919263 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 04919263 frs-bus:SmallEntities 2025-06-01 2026-05-31 04919263 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 04919263 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 04919263 frs-bus:Director1 2025-06-01 2026-05-31 04919263 frs-bus:Director2 2025-06-01 2026-05-31 04919263 frs-bus:CompanySecretary1 2025-06-01 2026-05-31 04919263 frs-countries:EnglandWales 2025-06-01 2026-05-31 04919263 2024-05-31 04919263 2025-05-31 04919263 2024-06-01 2025-05-31 04919263 frs-core:CurrentFinancialInstruments 2025-05-31 04919263 frs-core:Non-currentFinancialInstruments 2025-05-31 04919263 frs-core:WithinOneYear 2025-05-31 04919263 frs-core:ShareCapital 2025-05-31 04919263 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 04919263
Central Discount Carpets Limited
Financial Statements
For The Year Ended 31 May 2026
Oakensen (Bristol) Limited
Chartered Accountants
Westbury Court Church Road
Westbury-on-Trym
Bristol
BS9 3EF
Central Discount Carpets Limited
Contents
Contents

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

Page 1
Central Discount Carpets Limited
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 04919263

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 304 |  | 455
|  |  | 304 |  | 455
CURRENT ASSETS
Stocks | 6 | 10,769 |  | 11,744 |
Debtors | 7 | 8,119 |  | 11,310 |
Cash at bank and in hand |  | 4,886 |  | 10,441 |
|  | 23,774 |  | 33,495 |
Creditors: Amounts Falling Due Within One Year | 8 | (16,163 ) |  | (29,320 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,611 |  | 4,175
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,915 |  | 4,630
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (5,650 ) |  | (591 )
NET ASSETS |  |  | 2,265 |  | 4,039
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 2,165 |  | 3,939
SHAREHOLDERS' FUNDS |  |  | 2,265 |  | 4,039

Page 1
Page 2
Central Discount Carpets Limited
Balance Sheet (continued)
As At 31 May 2026
For the year ending 31 May 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

C Old Director
3 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Central Discount Carpets Limited
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
Central Discount Carpets Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04919263 . The registered office is Westbury Court, Church Road, Westbury-on-Trym, Bristol, BS9 3EF.
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:

Fixtures & Fittings | 20% straight line method

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.
Page 3
Page 4
Central Discount Carpets Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
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. Taxation
Income tax expense represents the sum of the tax currently payable 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.
Current 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 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: 2 (2025: 2)
2 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2025 | 60,000
As at 31 May 2026 | 60,000
Amortisation
As at 1 June 2025 | 60,000
As at 31 May 2026 | 60,000
Net Book Value
As at 31 May 2026 | -
As at 1 June 2025 | -

Page 4
Page 5
Central Discount Carpets Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2025 | 44,237 | 2,151 | 46,388
As at 31 May 2026 | 44,237 | 2,151 | 46,388
Depreciation
As at 1 June 2025 | 44,237 | 1,696 | 45,933
Provided during the period | - | 151 | 151
As at 31 May 2026 | 44,237 | 1,847 | 46,084
Net Book Value
As at 31 May 2026 | - | 304 | 304
As at 1 June 2025 | - | 455 | 455

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Materials | 10,769 |  | 11,744

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 8,119 |  | 11,310

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 3,847
Trade creditors | 2,792 |  | -
Other creditors | 368 |  | 2,250
Taxation and social security | 13,003 |  | 23,223
| 16,163 |  | 29,320

Page 5
Page 6
Central Discount Carpets Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 5,650 |  | 591

10. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 3,847

11. Share Capital

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

Page 6