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 10965407 C P Hall T S Hall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10965407 2025-03-31 10965407 2026-03-31 10965407 2025-04-01 2026-03-31 10965407 frs-core:CurrentFinancialInstruments 2026-03-31 10965407 frs-core:Non-currentFinancialInstruments 2026-03-31 10965407 frs-core:ComputerEquipment 2026-03-31 10965407 frs-core:ComputerEquipment 2025-04-01 2026-03-31 10965407 frs-core:ComputerEquipment 2025-03-31 10965407 frs-core:FurnitureFittings 2026-03-31 10965407 frs-core:FurnitureFittings 2025-04-01 2026-03-31 10965407 frs-core:FurnitureFittings 2025-03-31 10965407 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 10965407 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 10965407 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 10965407 frs-core:MotorVehicles 2026-03-31 10965407 frs-core:MotorVehicles 2025-04-01 2026-03-31 10965407 frs-core:MotorVehicles 2025-03-31 10965407 frs-core:PlantMachinery 2026-03-31 10965407 frs-core:PlantMachinery 2025-04-01 2026-03-31 10965407 frs-core:PlantMachinery 2025-03-31 10965407 frs-core:ShareCapital 2026-03-31 10965407 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10965407 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10965407 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 10965407 frs-bus:SmallEntities 2025-04-01 2026-03-31 10965407 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10965407 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10965407 frs-bus:Director1 2025-04-01 2026-03-31 10965407 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 10965407 frs-countries:EnglandWales 2025-04-01 2026-03-31 10965407 2024-03-31 10965407 2025-03-31 10965407 2024-04-01 2025-03-31 10965407 frs-core:CurrentFinancialInstruments 2025-03-31 10965407 frs-core:Non-currentFinancialInstruments 2025-03-31 10965407 frs-core:ShareCapital 2025-03-31 10965407 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 10965407
Best Log Cabin Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10965407
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 368,426 401,159
368,426 401,159
CURRENT ASSETS
Stocks 5 14,997 14,997
Debtors 6 3,400 5,897
Cash at bank and in hand 44,287 59,963
62,684 80,857
Creditors: Amounts Falling Due Within One Year 7 (243,392 ) (286,147 )
NET CURRENT ASSETS (LIABILITIES) (180,708 ) (205,290 )
TOTAL ASSETS LESS CURRENT LIABILITIES 187,718 195,869
Creditors: Amounts Falling Due After More Than One Year 8 (4,432 ) (4,208 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,889 ) (19,359 )
NET ASSETS 170,397 172,302
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 170,297 172,202
SHAREHOLDERS' FUNDS 170,397 172,302
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 P Hall
Director
3rd July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Best Log Cabin Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10965407 . The registered office is Green Lane Farm, Cudworth Lane,, Newdigate, Dorking, Surrey, RH5 5BG.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Freehold 2% on cost
Plant & Machinery 25% on cost
Motor Vehicles 20% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% 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 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 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 assets reflect 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 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: 4 (2025: 3)
4 3
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2025 417,554 41,374 8,995 93,343
As at 31 March 2026 417,554 41,374 8,995 93,343
Depreciation
As at 1 April 2025 43,709 27,516 6,746 82,683
Provided during the period 14,350 7,508 1,799 8,706
As at 31 March 2026 58,059 35,024 8,545 91,389
Net Book Value
As at 31 March 2026 359,495 6,350 450 1,954
As at 1 April 2025 373,845 13,858 2,249 10,660
Computer Equipment Total
£ £
Cost
As at 1 April 2025 1,638 562,904
As at 31 March 2026 1,638 562,904
Depreciation
As at 1 April 2025 1,091 161,745
Provided during the period 370 32,733
As at 31 March 2026 1,461 194,478
Net Book Value
As at 31 March 2026 177 368,426
As at 1 April 2025 547 401,159
5. Stocks
2026 2025
£ £
Stock 14,997 14,997
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 3,400 5,897
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1,154 2,203
Other creditors 221,247 261,341
Taxation and social security 20,991 22,603
243,392 286,147
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Amounts owed to group undertakings 4,432 4,208
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 5