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 04568557 Mr Keith Roberts Mr Clifford Whitehead Mr Oliver Roberts Mr Keith Roberts Eldion Holdings Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04568557 2025-03-31 04568557 2026-03-31 04568557 2025-04-01 2026-03-31 04568557 frs-core:CurrentFinancialInstruments 2026-03-31 04568557 frs-core:Non-currentFinancialInstruments 2026-03-31 04568557 frs-core:BetweenOneFiveYears 2026-03-31 04568557 frs-core:ComputerEquipment 2026-03-31 04568557 frs-core:ComputerEquipment 2025-04-01 2026-03-31 04568557 frs-core:ComputerEquipment 2025-03-31 04568557 frs-core:FurnitureFittings 2026-03-31 04568557 frs-core:FurnitureFittings 2025-04-01 2026-03-31 04568557 frs-core:FurnitureFittings 2025-03-31 04568557 frs-core:MotorVehicles 2026-03-31 04568557 frs-core:MotorVehicles 2025-04-01 2026-03-31 04568557 frs-core:MotorVehicles 2025-03-31 04568557 frs-core:PlantMachinery 2026-03-31 04568557 frs-core:PlantMachinery 2025-04-01 2026-03-31 04568557 frs-core:PlantMachinery 2025-03-31 04568557 frs-core:WithinOneYear 2026-03-31 04568557 frs-core:OtherReservesSubtotal 2026-03-31 04568557 frs-core:ShareCapital 2026-03-31 04568557 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04568557 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04568557 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04568557 frs-bus:SmallEntities 2025-04-01 2026-03-31 04568557 frs-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 04568557 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04568557 1 2025-04-01 2026-03-31 04568557 frs-bus:Director1 2025-04-01 2026-03-31 04568557 frs-bus:Director2 2025-04-01 2026-03-31 04568557 frs-bus:Director3 2025-04-01 2026-03-31 04568557 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 04568557 frs-countries:EnglandWales 2025-04-01 2026-03-31 04568557 2024-03-31 04568557 2025-03-31 04568557 2024-04-01 2025-03-31 04568557 frs-core:CurrentFinancialInstruments 2025-03-31 04568557 frs-core:Non-currentFinancialInstruments 2025-03-31 04568557 frs-core:BetweenOneFiveYears 2025-03-31 04568557 frs-core:WithinOneYear 2025-03-31 04568557 frs-core:OtherReservesSubtotal 2025-03-31 04568557 frs-core:ShareCapital 2025-03-31 04568557 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04568557
All Trades (GB) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Bishops Chartered Accountants
All Trades (GB) Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountants' Report | 2
Statement of Financial Position | 3—4
Notes to the Financial Statements | 5—9

Page 1
All Trades (GB) Limited
Company Information
For The Year Ended 31 March 2026
Company Information

Directors | Mr Keith Roberts
| Mr Clifford Whitehead
| Mr Oliver Roberts
Secretary | Mr Keith Roberts
Company Number | 04568557
Registered Office | 4 Elder Court
| Lions Drive
| Blackburn
| Lancashire
| BB1 2EQ
Accountants | Bishops Chartered Accountants
| Phoenix Park
| Blakewater Road
| Blackburn
| Lancashire
| BB1 5BG

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All Trades (GB) Limited
Accountants' Report
For The Year Ended 31 March 2026
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of All Trades (GB) Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of All Trades (GB) Limited for the year ended 31 March 2026 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of All Trades (GB) Limited , as a body, in accordance with the terms of our engagement letter dated 15 August 2023. Our work has been undertaken solely to prepare for your approval the accounts of All Trades (GB) Limited and state those matters that we have agreed to state to the directors of All Trades (GB) Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than All Trades (GB) Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that All Trades (GB) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of All Trades (GB) Limited . You consider that All Trades (GB) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of All Trades (GB) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

13/07/2026

Bishops Chartered Accountants
Phoenix Park
Blakewater Road
Blackburn
Lancashire
BB1 5BG
Page 2
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All Trades (GB) Limited
Statement of Financial Position
As At 31 March 2026
Statement of Financial Position
Registered number: 04568557

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 367,730 |  | 175,394
|  |  | 367,730 |  | 175,394
CURRENT ASSETS
Stocks | 5 | 488,265 |  | 501,394 |
Debtors | 6 | 2,305,410 |  | 1,970,178 |
Cash at bank and in hand |  | 245,197 |  | 688,436 |
|  | 3,038,872 |  | 3,160,008 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,026,400 ) |  | (1,036,262 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,012,472 |  | 2,123,746
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,380,202 |  | 2,299,140
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (41,804 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (46,785 ) |  | (24,674 )
NET ASSETS |  |  | 2,291,613 |  | 2,274,466
CAPITAL AND RESERVES
Called up share capital | 10 |  | 200 |  | 200
Other reserves |  |  | 14,627 |  | 14,627
Income Statement |  |  | 2,276,786 |  | 2,259,639
SHAREHOLDERS' FUNDS |  |  | 2,291,613 |  | 2,274,466

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All Trades (GB) 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 Keith Roberts Director | Mr Clifford Whitehead Director | Mr Oliver Roberts Director
13/07/2026

The notes on pages 5 to 9 form part of these financial statements.
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All Trades (GB) Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
All Trades (GB) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04568557 . The registered office is 4 Elder Court, Lions Drive, Blackburn, Lancashire, BB1 2EQ.
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 | 20% on cost
Motor Vehicles | 25% on cost
Fixtures & Fittings | 10% on cost
Computer Equipment | 33% on cost

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 income statement 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 income statement as incurred.
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All Trades (GB) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
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
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.
2.7. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 41 (2025: 34)
41 34
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All Trades (GB) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 51,669 | 353,573 | 36,997 | 15,490 | 457,729
Additions | 4,879 | 252,145 | 2,085 | 10,330 | 269,439
Disposals | - | (43,690 ) | - | - | (43,690 )
As at 31 March 2026 | 56,548 | 562,028 | 39,082 | 25,820 | 683,478
Depreciation
As at 1 April 2025 | 37,797 | 202,438 | 31,434 | 10,666 | 282,335
Provided during the period | 3,953 | 69,054 | 252 | 3,844 | 77,103
Disposals | - | (43,690 ) | - | - | (43,690 )
As at 31 March 2026 | 41,750 | 227,802 | 31,686 | 14,510 | 315,748
Net Book Value
As at 31 March 2026 | 14,798 | 334,226 | 7,396 | 11,310 | 367,730
As at 1 April 2025 | 13,872 | 151,135 | 5,563 | 4,824 | 175,394

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 6,500 |  | 2,500
Work in progress | 481,765 |  | 498,894
| 488,265 |  | 501,394

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 41,214 |  | 113,692
Prepayments and accrued income | 516,761 |  | 243,263
Other debtors | - |  | 500
Factored debts outstanding | 1,098,108 |  | 930,340
Directors' loan accounts | - |  | 35,110
Amounts owed by group undertakings | 649,327 |  | 647,273
| 2,305,410 |  | 1,970,178

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All Trades (GB) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 3,273 |  | -
Trade creditors | 508,089 |  | 389,032
Other creditors | 89,074 |  | 181,335
Taxation and social security | 425,964 |  | 465,895
| 1,026,400 |  | 1,036,262

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 41,804 |  | -

9. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 3,273 |  | -
Later than one year and not later than five years | 41,804 |  | -
| 45,077 |  | -
| 45,077 |  | -

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 11,990 |  | 4,600
Later than one year and not later than five years | 11,072 |  | 7,667
| 23,062 |  | 12,267

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All Trades (GB) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
12. Ultimate Controlling Party
The company's ultimate controlling party is Eldion Holdings Limited by virtue of his ownership of 100% of the issued share capital in the company. The group is exempt from preparing group accounts as it is a small company.
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