Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 02453610 Mrs G Peatfield Mr A J Peatfield Mr O Stukalov-Stone iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02453610 2025-03-31 02453610 2026-03-31 02453610 2025-04-01 2026-03-31 02453610 frs-core:CurrentFinancialInstruments 2026-03-31 02453610 frs-core:ComputerEquipment 2026-03-31 02453610 frs-core:ComputerEquipment 2025-04-01 2026-03-31 02453610 frs-core:ComputerEquipment 2025-03-31 02453610 frs-core:FurnitureFittings 2026-03-31 02453610 frs-core:FurnitureFittings 2025-04-01 2026-03-31 02453610 frs-core:FurnitureFittings 2025-03-31 02453610 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 02453610 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 02453610 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 02453610 frs-core:MotorVehicles 2026-03-31 02453610 frs-core:MotorVehicles 2025-04-01 2026-03-31 02453610 frs-core:MotorVehicles 2025-03-31 02453610 frs-core:PlantMachinery 2026-03-31 02453610 frs-core:PlantMachinery 2025-04-01 2026-03-31 02453610 frs-core:PlantMachinery 2025-03-31 02453610 frs-core:ShareCapital 2026-03-31 02453610 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 02453610 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 02453610 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 02453610 frs-bus:SmallEntities 2025-04-01 2026-03-31 02453610 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 02453610 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 02453610 frs-bus:OrdinaryShareClass1 2025-04-01 2026-03-31 02453610 frs-bus:OrdinaryShareClass1 2026-03-31 02453610 frs-bus:OrdinaryShareClass2 2025-04-01 2026-03-31 02453610 frs-bus:OrdinaryShareClass2 2026-03-31 02453610 frs-bus:OrdinaryShareClass4 2025-04-01 2026-03-31 02453610 frs-bus:OrdinaryShareClass4 2026-03-31 02453610 frs-bus:Director1 2025-04-01 2026-03-31 02453610 frs-bus:Director2 2025-04-01 2026-03-31 02453610 frs-bus:Director3 2025-04-01 2026-03-31 02453610 frs-countries:EnglandWales 2025-04-01 2026-03-31 02453610 2024-03-31 02453610 2025-03-31 02453610 2024-04-01 2025-03-31 02453610 frs-core:CurrentFinancialInstruments 2025-03-31 02453610 frs-core:ShareCapital 2025-03-31 02453610 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 02453610 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 02453610 frs-bus:OrdinaryShareClass2 2024-04-01 2025-03-31 02453610 frs-bus:OrdinaryShareClass4 2024-04-01 2025-03-31
Registered number: 02453610
Saws (U.K.) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
AK Tax & Accountancy Ltd
Saws (U.K.) Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Saws (U.K.) Limited
Statement of Financial Position
As At 31 March 2026
Statement of Financial Position
Registered number: 02453610

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 89,558 |  | 68,301
|  |  | 89,558 |  | 68,301
CURRENT ASSETS
Stocks | 5 | 310,138 |  | 305,411 |
Debtors | 6 | 136,456 |  | 117,123 |
Cash at bank and in hand |  | 434,214 |  | 553,150 |
|  | 880,808 |  | 975,684 |
Creditors: Amounts Falling Due Within One Year | 7 | (498,512 ) |  | (585,854 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 382,296 |  | 389,830
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 471,854 |  | 458,131
NET ASSETS |  |  | 471,854 |  | 458,131
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Income Statement |  |  | 471,754 |  | 458,031
SHAREHOLDERS' FUNDS |  |  | 471,854 |  | 458,131

Page 1
Page 2
Saws (U.K.) Limited
Statement of Financial Position (continued)
As At 31 March 2026
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 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 Income Statement.
On behalf of the board

Mr O Stukalov-Stone Director
26/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Saws (U.K.) Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Saws (U.K.) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02453610 . The registered office is Wealden Industrial Estate, Farningham Road, Crowborough, East Sussex, TN6 2JR.
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:

Freehold | 25% on reducing balance basis
Plant & Machinery | 25% on reducing balance basis
Motor Vehicles | 25% on reducing balance basis
Fixtures & Fittings | 25% on reducing balance basis
Computer Equipment | 33% on cost

2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2025: 8)
9 8
Page 3
Page 4
Saws (U.K.) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 April 2025 | 23,777 | 61,385 | 61,012 | 3,742
Additions | - | - | 49,490 | -
As at 31 March 2026 | 23,777 | 61,385 | 110,502 | 3,742
Depreciation
As at 1 April 2025 | 20,233 | 38,886 | 25,312 | 1,637
Provided during the period | 886 | 5,624 | 18,204 | 526
As at 31 March 2026 | 21,119 | 44,510 | 43,516 | 2,163
Net Book Value
As at 31 March 2026 | 2,658 | 16,875 | 66,986 | 1,579
As at 1 April 2025 | 3,544 | 22,499 | 35,700 | 2,105

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 April 2025 | 16,097 | 166,013
Additions | - | 49,490
As at 31 March 2026 | 16,097 | 215,503
Depreciation
As at 1 April 2025 | 11,644 | 97,712
Provided during the period | 2,993 | 28,233
As at 31 March 2026 | 14,637 | 125,945
Net Book Value
As at 31 March 2026 | 1,460 | 89,558
As at 1 April 2025 | 4,453 | 68,301

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 310,138 |  | 305,411

Page 4
Page 5
Saws (U.K.) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 39,054 |  | 37,793
Prepayments and accrued income | - |  | 19,835
Other debtors | 97,402 |  | 48,995
| 136,456 |  | 106,623
Due after more than one year
Amounts owed by group undertakings | - |  | 10,500
| 136,456 |  | 117,123

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 174,904 |  | 273,994
Bank loans and overdrafts | 8,095 |  | 8,244
Other taxes and social security | 173,514 |  | 168,058
Other creditors | 88,389 |  | 98,894
Accruals and deferred income | 53,610 |  | 35,408
Directors' loan accounts | - |  | 1,256
| 498,512 |  | 585,854

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
31 Ordinary Shares of £ 1.00 each | 31 |  | 65
20 Ordinary A shares of £ 1.00 each | 20 |  | 20
49 Ordinary C shares of £ 1.00 each | 49 |  | 15
| 100 |  | 100

Page 5