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Registered number: 09235516
Wall To Wall Builders (Suffolk) 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: 09235516
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,356 23,638
20,356 23,638
CURRENT ASSETS
Stocks 5 - 6,072
Debtors 6 48,589 61,403
Cash at bank and in hand 25,296 11,199
73,885 78,674
Creditors: Amounts Falling Due Within One Year 7 (65,545 ) (67,025 )
NET CURRENT ASSETS (LIABILITIES) 8,340 11,649
TOTAL ASSETS LESS CURRENT LIABILITIES 28,696 35,287
Creditors: Amounts Falling Due After More Than One Year 8 (17,593 ) (23,148 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,774 ) (5,385 )
NET ASSETS 6,329 6,754
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 6,229 6,654
SHAREHOLDERS' FUNDS 6,329 6,754
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 Richard Bateson
Director
29 June 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Wall To Wall Builders (Suffolk) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09235516 . The registered office is 1 Laurels Cottages Battisford Road, Hitcham, Ipswich, Suffolk, IP7 7LX.
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. 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 straight line 25%
Motor Vehicles Reducing balance 10%
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.
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.
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2025: 6)
6 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2025 6,997 59,646 66,643
Disposals (390 ) - (390 )
As at 31 March 2026 6,607 59,646 66,253
Depreciation
As at 1 April 2025 2,972 40,033 43,005
Provided during the period 1,322 1,961 3,283
Disposals (391 ) - (391 )
As at 31 March 2026 3,903 41,994 45,897
Net Book Value
As at 31 March 2026 2,704 17,652 20,356
As at 1 April 2025 4,025 19,613 23,638
5. Stocks
2026 2025
£ £
Work in progress - 6,072
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 14,236 23,719
Prepayments and accrued income 575 921
Corporation tax recoverable assets 11,730 11,730
VAT - 11,482
Director's loan account 22,048 13,551
48,589 61,403
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 23,947 19,604
Bank loans and overdrafts 5,556 5,555
Corporation tax 3,677 11,700
Other taxes and social security 7,777 4,352
VAT 9,575 -
Other creditors 606 3,442
Accruals and deferred income 14,407 22,372
65,545 67,025
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 17,593 23,148
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2026 2025
£ £
Bank loans - 926
9. Secured Creditors
Of the creditors the following amounts are secured.
The bank loan is secured under the Government Bounceback Loan Scheme.
2026 2025
£ £
Bank loans and overdrafts 23,148 29,167
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Richard Bateson 13,551 22,620 (14,123 ) - 22,048
The above loan is unsecured, interest free and repayable on demand.
Page 5