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 03701161 Mr William James Mr David James Mr Craig Richards Mr Christian Shepherd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03701161 2025-01-31 03701161 2026-01-31 03701161 2025-02-01 2026-01-31 03701161 frs-core:CurrentFinancialInstruments 2026-01-31 03701161 frs-core:Non-currentFinancialInstruments 2026-01-31 03701161 frs-core:ComputerEquipment 2026-01-31 03701161 frs-core:ComputerEquipment 2025-02-01 2026-01-31 03701161 frs-core:ComputerEquipment 2025-01-31 03701161 frs-core:FurnitureFittings 2026-01-31 03701161 frs-core:FurnitureFittings 2025-02-01 2026-01-31 03701161 frs-core:FurnitureFittings 2025-01-31 03701161 frs-core:NetGoodwill 2026-01-31 03701161 frs-core:NetGoodwill 2025-02-01 2026-01-31 03701161 frs-core:NetGoodwill 2025-01-31 03701161 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 03701161 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 03701161 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 03701161 frs-core:MotorVehicles 2026-01-31 03701161 frs-core:MotorVehicles 2025-02-01 2026-01-31 03701161 frs-core:MotorVehicles 2025-01-31 03701161 frs-core:PlantMachinery 2026-01-31 03701161 frs-core:PlantMachinery 2025-02-01 2026-01-31 03701161 frs-core:PlantMachinery 2025-01-31 03701161 frs-core:ShareCapital 2026-01-31 03701161 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 03701161 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 03701161 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 03701161 frs-bus:SmallEntities 2025-02-01 2026-01-31 03701161 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 03701161 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 03701161 frs-bus:Director1 2025-02-01 2026-01-31 03701161 frs-bus:Director2 2025-02-01 2026-01-31 03701161 frs-bus:Director3 2025-02-01 2026-01-31 03701161 frs-bus:Director4 2025-02-01 2026-01-31 03701161 frs-countries:EnglandWales 2025-02-01 2026-01-31 03701161 2024-01-31 03701161 2025-01-31 03701161 2024-02-01 2025-01-31 03701161 frs-core:CurrentFinancialInstruments 2025-01-31 03701161 frs-core:Non-currentFinancialInstruments 2025-01-31 03701161 frs-core:ShareCapital 2025-01-31 03701161 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 03701161
Excel Power Construction Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
CACD LLP
Excel Power Construction Ltd
Contents
Contents

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

Page 1
Excel Power Construction Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 03701161

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 905,299 |  | 933,659
|  |  | 905,299 |  | 933,659
CURRENT ASSETS
Stocks | 6 | 45,000 |  | 113,800 |
Debtors | 7 | 169,790 |  | 325,542 |
Cash at bank and in hand |  | 673,317 |  | 641,186 |
|  | 888,107 |  | 1,080,528 |
Creditors: Amounts Falling Due Within One Year | 8 | (967,997 ) |  | (1,528,166 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (79,890 ) |  | (447,638 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 825,409 |  | 486,021
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (793,868 ) |  | (659,247 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (20,872 ) |  | (52,627 )
NET ASSETS/(LIABILITIES) |  |  | 10,669 |  | (225,853 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 110 |  | 110
Profit and Loss Account |  |  | 10,559 |  | (225,963 )
SHAREHOLDERS' FUNDS |  |  | 10,669 |  | (225,853)

Page 1
Page 2
Excel Power Construction Ltd
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 William James Director
23/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Excel Power Construction Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Excel Power Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03701161 . The registered office is Unit C, Parc Eirin, Tonyrefail, CF39 8WA.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
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 | 2% straight line
Plant & Machinery | 15% straight line
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% straight line
Computer Equipment | 33% straight line

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.
Page 3
Page 4
Excel Power Construction Ltd
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 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 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 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. The measurement of deferred tax liabilities reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover the carrying amount of its assets.
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: 34 (2025: 38)
34 38
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 February 2025 | 14,000
As at 31 January 2026 | 14,000
Amortisation
As at 1 February 2025 | 14,000
As at 31 January 2026 | 14,000
Net Book Value
As at 31 January 2026 | -
As at 1 February 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 February 2025 | 887,973 | 292,405 | 264,272 | 20,894
Additions | - | 3,949 | 19,705 | 23,253
Disposals | - | (29,896 ) | - | -
As at 31 January 2026 | 887,973 | 266,458 | 283,977 | 44,147
Depreciation
As at 1 February 2025 | 93,586 | 230,071 | 195,829 | 17,316

...CONTINUED
Page 4
Page 5
Excel Power Construction Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026

Provided during the period | 17,761 | 35,401 | 19,276 | 3,068
Disposals | - | (29,896 ) | - | -
As at 31 January 2026 | 111,347 | 235,576 | 215,105 | 20,384
Net Book Value
As at 31 January 2026 | 776,626 | 30,882 | 68,872 | 23,763
As at 1 February 2025 | 794,387 | 62,334 | 68,443 | 3,578

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 February 2025 | 15,111 | 1,480,655
Additions | 3,996 | 50,903
Disposals | - | (29,896 )
As at 31 January 2026 | 19,107 | 1,501,662
Depreciation
As at 1 February 2025 | 10,194 | 546,996
Provided during the period | 3,757 | 79,263
Disposals | - | (29,896 )
As at 31 January 2026 | 13,951 | 596,363
Net Book Value
As at 31 January 2026 | 5,156 | 905,299
As at 1 February 2025 | 4,917 | 933,659

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Materials | 45,000 |  | 52,000
Work in progress | - |  | 61,800
| 45,000 |  | 113,800

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 169,768 |  | 284,958
Amounts owed by participating interests | 22 |  | 26
Other debtors | - |  | 40,558
| 169,790 |  | 325,542

Page 5
Page 6
Excel Power Construction Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 563,494 |  | 949,285
Bank loans and overdrafts | 57,150 |  | 62,673
Other creditors | 146,351 |  | 372,886
Taxation and social security | 201,002 |  | 143,322
| 967,997 |  | 1,528,166

9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 715,182 |  | 659,247
Other creditors | 78,686 |  | -
| 793,868 |  | 659,247

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 110 |  | 110

Page 6