Acorah Software Products - Accounts Production 19.3.550 false true 5 April 2025 6 April 2024 false 6 April 2025 5 April 2026 5 April 2026 04730784 P D Simmons R D Simmons P D Simmons iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04730784 2025-04-05 04730784 2026-04-05 04730784 2025-04-06 2026-04-05 04730784 frs-core:CurrentFinancialInstruments 2026-04-05 04730784 frs-core:Non-currentFinancialInstruments 2026-04-05 04730784 frs-core:MotorVehicles 2026-04-05 04730784 frs-core:MotorVehicles 2025-04-06 2026-04-05 04730784 frs-core:MotorVehicles 2025-04-05 04730784 frs-core:PlantMachinery 2026-04-05 04730784 frs-core:PlantMachinery 2025-04-06 2026-04-05 04730784 frs-core:PlantMachinery 2025-04-05 04730784 frs-core:WithinOneYear 2026-04-05 04730784 frs-core:ShareCapital 2026-04-05 04730784 frs-core:RetainedEarningsAccumulatedLosses 2026-04-05 04730784 frs-bus:PrivateLimitedCompanyLtd 2025-04-06 2026-04-05 04730784 frs-bus:FilletedAccounts 2025-04-06 2026-04-05 04730784 frs-bus:SmallEntities 2025-04-06 2026-04-05 04730784 frs-bus:AuditExempt-NoAccountantsReport 2025-04-06 2026-04-05 04730784 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-06 2026-04-05 04730784 frs-bus:Director1 2025-04-06 2026-04-05 04730784 frs-bus:Director2 2025-04-06 2026-04-05 04730784 frs-bus:CompanySecretary1 2025-04-06 2026-04-05 04730784 frs-countries:EnglandWales 2025-04-06 2026-04-05 04730784 2024-04-05 04730784 2025-04-05 04730784 2024-04-06 2025-04-05 04730784 frs-core:CurrentFinancialInstruments 2025-04-05 04730784 frs-core:Non-currentFinancialInstruments 2025-04-05 04730784 frs-core:BetweenOneFiveYears 2025-04-05 04730784 frs-core:MotorVehicles 2024-04-06 2025-04-05 04730784 frs-core:WithinOneYear 2025-04-05 04730784 frs-core:ShareCapital 2025-04-05 04730784 frs-core:RetainedEarningsAccumulatedLosses 2025-04-05
Registered number: 04730784
PDS Carpentry Services Limited
Unaudited Financial Statements
For The Year Ended 5 April 2026
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
PDS Carpentry Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
PDS Carpentry Services Limited
Balance Sheet
As At 5 April 2026
Balance Sheet
Registered number: 04730784

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 34,754 |  | 51,565
|  |  | 34,754 |  | 51,565
CURRENT ASSETS
Stocks | 5 | 5,299 |  | 693 |
Debtors | 6 | 190,391 |  | 213,157 |
Cash at bank and in hand |  | 148,380 |  | 152,101 |
|  | 344,070 |  | 365,951 |
Creditors: Amounts Falling Due Within One Year | 7 | (91,843 ) |  | (141,239 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 252,227 |  | 224,712
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 286,981 |  | 276,277
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (1,869 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,125 ) |  | (7,294 )
NET ASSETS |  |  | 282,856 |  | 267,114
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 282,756 |  | 267,014
SHAREHOLDERS' FUNDS |  |  | 282,856 |  | 267,114

Page 1
Page 2
PDS Carpentry Services Limited
Balance Sheet (continued)
As At 5 April 2026
For the year ending 5 April 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

P D Simmons Director
9th June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
PDS Carpentry Services Limited
Notes to the Financial Statements
For The Year Ended 5 April 2026
Notes to the Financial Statements
1. General Information
PDS Carpentry Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04730784 . The registered office is 10 Ashton Grove, Wellingborough, NN8 5ZA.
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. 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% Reducing balance
Motor Vehicles | 25% Reducing balance

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.
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
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 in respect of all timing differences that have originated but not reversed at 5 April 2026.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Page 3
Page 4
PDS Carpentry Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2026
3. Average Number of Employees
Average number of employees, excluding directors, during the year was: 1 (2025: NIL)
1 -
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 6 April 2025 | 17,024 | 95,852 | 112,876
Disposals | - | (21,946 ) | (21,946 )
As at 5 April 2026 | 17,024 | 73,906 | 90,930
Depreciation
As at 6 April 2025 | 12,819 | 48,492 | 61,311
Provided during the period | 631 | 10,393 | 11,024
Disposals | - | (16,159 ) | (16,159 )
As at 5 April 2026 | 13,450 | 42,726 | 56,176
Net Book Value
As at 5 April 2026 | 3,574 | 31,180 | 34,754
As at 6 April 2025 | 4,205 | 47,360 | 51,565

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 8,262 |  | 28,421

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 5,299 |  | 693

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 166,736 |  | 173,295
Other debtors | 23,655 |  | 39,862
| 190,391 |  | 213,157

Page 4
Page 5
PDS Carpentry Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,869 |  | 8,496
Trade creditors | 41,293 |  | 44,538
Other creditors | 6,383 |  | 14,994
Taxation and social security | 42,298 |  | 73,211
| 91,843 |  | 141,239

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 1,869

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 10,364

10. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 1,869 |  | 8,496
Later than one year and not later than five years | - |  | 1,869
| 1,869 |  | 10,365
| 1,869 |  | 10,365

11. Share Capital

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

Page 5