Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 07448870 Mr A Godfrey Mrs S Godfrey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07448870 2025-03-31 07448870 2026-03-31 07448870 2025-04-01 2026-03-31 07448870 frs-core:CurrentFinancialInstruments 2026-03-31 07448870 frs-core:Non-currentFinancialInstruments 2026-03-31 07448870 frs-core:FurnitureFittings 2026-03-31 07448870 frs-core:FurnitureFittings 2025-04-01 2026-03-31 07448870 frs-core:FurnitureFittings 2025-03-31 07448870 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 07448870 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 07448870 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 07448870 frs-core:ShareCapital 2026-03-31 07448870 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07448870 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07448870 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 07448870 frs-bus:SmallEntities 2025-04-01 2026-03-31 07448870 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07448870 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07448870 frs-bus:Director1 2025-04-01 2026-03-31 07448870 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 07448870 frs-countries:EnglandWales 2025-04-01 2026-03-31 07448870 2024-03-31 07448870 2025-03-31 07448870 2024-04-01 2025-03-31 07448870 frs-core:CurrentFinancialInstruments 2025-03-31 07448870 frs-core:Non-currentFinancialInstruments 2025-03-31 07448870 frs-core:ShareCapital 2025-03-31 07448870 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 07448870
Allister Godfrey Architects Ltd
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: 07448870
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 97,306 7,295
97,306 7,295
CURRENT ASSETS
Debtors 5 10,387 18,275
Cash at bank and in hand 349 15,507
10,736 33,782
Creditors: Amounts Falling Due Within One Year 6 (13,222 ) (23,719 )
NET CURRENT ASSETS (LIABILITIES) (2,486 ) 10,063
TOTAL ASSETS LESS CURRENT LIABILITIES 94,820 17,358
Creditors: Amounts Falling Due After More Than One Year 7 (84,377 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,555 ) (1,386 )
NET ASSETS 8,888 15,972
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 8,878 15,962
SHAREHOLDERS' FUNDS 8,888 15,972
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
Mr A Godfrey
Director
29 June 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Allister Godfrey Architects Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07448870 . The registered office is Appledown, 31 Garston Lane, Wantage, Oxfordshire, OX12 7AR.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
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.
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:
Leasehold 2% straight line
Fixtures & Fittings 15% straight line
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.
...CONTINUED
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2.4. Taxation - continued
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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2025 - 20,686 20,686
Additions 90,942 3,241 94,183
As at 31 March 2026 90,942 23,927 114,869
Depreciation
As at 1 April 2025 - 13,391 13,391
Provided during the period 1,819 2,353 4,172
As at 31 March 2026 1,819 15,744 17,563
...CONTINUED
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Net Book Value
As at 31 March 2026 89,123 8,183 97,306
As at 1 April 2025 - 7,295 7,295
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 6,751 14,786
Other debtors 3,636 3,489
10,387 18,275
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 276 -
Bank loans and overdrafts 1,412 -
Other creditors 2,264 7,454
Taxation and social security 9,270 16,265
13,222 23,719
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 59,377 -
Other creditors 25,000 -
84,377 -
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 10 10
9. Related Party Transactions
Included within other creditors is a balance of £25,000 due to S Godfrey, a related party. The amount is interest free, unsecured and repayable on demand.
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