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 08361232 Mr Shaun Duncan Mr Shaun Duncan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08361232 2025-01-31 08361232 2026-01-31 08361232 2025-02-01 2026-01-31 08361232 frs-core:Non-currentFinancialInstruments 2026-01-31 08361232 frs-core:ComputerEquipment 2025-02-01 2026-01-31 08361232 frs-core:FurnitureFittings 2025-02-01 2026-01-31 08361232 frs-core:NetGoodwill 2025-02-01 2026-01-31 08361232 frs-core:MotorVehicles 2025-02-01 2026-01-31 08361232 frs-core:PlantMachinery 2025-02-01 2026-01-31 08361232 frs-core:ShareCapital 2026-01-31 08361232 frs-core:RetainedEarningsAccumulatedLosses 2025-02-01 2026-01-31 08361232 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 08361232 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 08361232 frs-bus:AbridgedAccounts 2025-02-01 2026-01-31 08361232 frs-bus:SmallEntities 2025-02-01 2026-01-31 08361232 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 08361232 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 08361232 frs-bus:Director1 2025-02-01 2026-01-31 08361232 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 08361232 frs-countries:EnglandWales 2025-02-01 2026-01-31 08361232 2024-01-31 08361232 2025-01-31 08361232 2024-02-01 2025-01-31 08361232 frs-core:Non-currentFinancialInstruments 2025-01-31 08361232 frs-core:ShareCapital 2024-01-31 08361232 frs-core:ShareCapital 2025-01-31 08361232 frs-core:RetainedEarningsAccumulatedLosses 2024-02-01 2025-01-31 08361232 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-01-31 08361232 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 08361232
SD Building and Joinery Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Abridged Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Abridged Financial Statements 4—6
Page 1
Abridged Balance Sheet
Registered number: 08361232
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 7,687 8,541
Tangible Assets 5 19,195 20,709
26,882 29,250
CURRENT ASSETS
Debtors 13,982 11,322
Cash at bank and in hand 20,108 22,567
34,090 33,889
Creditors: Amounts Falling Due Within One Year (25,425 ) (27,461 )
NET CURRENT ASSETS (LIABILITIES) 8,665 6,428
TOTAL ASSETS LESS CURRENT LIABILITIES 35,547 35,678
Creditors: Amounts Falling Due After More Than One Year - (1,340 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,799 ) (5,177 )
NET ASSETS 30,748 29,161
CAPITAL AND RESERVES
Called up share capital 7 20 20
Profit and Loss Account 30,728 29,141
SHAREHOLDERS' FUNDS 30,748 29,161
Page 1
Page 2
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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Shaun Duncan
Director
19/06/2026
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 February 2024 20 18,128 18,148
Profit for the year and total comprehensive income - 23,013 23,013
Dividends paid - (12,000) (12,000)
As at 31 January 2025 and 1 February 2025 20 29,141 29,161
Profit for the year and total comprehensive income - 13,587 13,587
Dividends paid - (12,000) (12,000)
As at 31 January 2026 20 30,728 30,748
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
SD Building and Joinery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08361232 . The registered office is Highfield, The Square, York, YO42 1PJ.
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.
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 represents the excess of the cost of acquisition of a business over the fair value of the identifiable net assets acquired.

Goodwill is recognised as an intangible fixed asset and is carried at cost less accumulated amortisation. Amortisation is charged to the profit and loss account and is amortised at 10% per annum.
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:
Plant & Machinery 15% on WDV
Motor Vehicles 8% on WDV
Fixtures & Fittings 15% on WDV
Computer Equipment 25% on WDV
2.5. 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.
...CONTINUED
Page 4
Page 5
2.5. Taxation - continued
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: 2 (2025: 2)
2 2
4. Intangible Assets
Total
£
Cost
As at 1 February 2025 8,541
As at 31 January 2026 8,541
Amortisation
As at 1 February 2025 -
Provided during the period 854
As at 31 January 2026 854
Net Book Value
As at 31 January 2026 7,687
As at 1 February 2025 8,541
5. Tangible Assets
Total
£
Cost
As at 1 February 2025 27,961
Additions 936
As at 31 January 2026 28,897
Depreciation
As at 1 February 2025 7,252
Provided during the period 2,450
As at 31 January 2026 9,702
Net Book Value
As at 31 January 2026 19,195
As at 1 February 2025 20,709
6. Secured Creditors
Of the creditors the following amounts are secured.
2026 2025
£ £
Bank loans and overdrafts 633 2,505
Page 5
Page 6
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 20 20
Page 6