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 04701192 N S Richardson W H Richardson K P Richardson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04701192 2025-03-31 04701192 2026-03-31 04701192 2025-04-01 2026-03-31 04701192 frs-core:CurrentFinancialInstruments 2026-03-31 04701192 frs-core:Non-currentFinancialInstruments 2026-03-31 04701192 frs-core:FurnitureFittings 2026-03-31 04701192 frs-core:FurnitureFittings 2025-04-01 2026-03-31 04701192 frs-core:FurnitureFittings 2025-03-31 04701192 frs-core:MotorVehicles 2026-03-31 04701192 frs-core:MotorVehicles 2025-04-01 2026-03-31 04701192 frs-core:MotorVehicles 2025-03-31 04701192 frs-core:PlantMachinery 2026-03-31 04701192 frs-core:PlantMachinery 2025-04-01 2026-03-31 04701192 frs-core:PlantMachinery 2025-03-31 04701192 frs-core:ShareCapital 2026-03-31 04701192 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04701192 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04701192 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04701192 frs-bus:SmallEntities 2025-04-01 2026-03-31 04701192 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04701192 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04701192 frs-bus:Director1 2025-04-01 2026-03-31 04701192 frs-bus:Director2 2025-04-01 2026-03-31 04701192 frs-bus:Director3 2025-04-01 2026-03-31 04701192 frs-countries:EnglandWales 2025-04-01 2026-03-31 04701192 2024-03-31 04701192 2025-03-31 04701192 2024-04-01 2025-03-31 04701192 frs-core:CurrentFinancialInstruments 2025-03-31 04701192 frs-core:Non-currentFinancialInstruments 2025-03-31 04701192 frs-core:ShareCapital 2025-03-31 04701192 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04701192
Richardson & Sons Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
RT Accountancy Services Limited
Richardson & Sons Limited
Contents
Contents

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

Page 1
Richardson & Sons Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 04701192

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,717 |  | 10,915
|  |  | 8,717 |  | 10,915
CURRENT ASSETS
Stocks | 5 | 12,500 |  | 5,700 |
Debtors | 6 | 2,775 |  | 3,815 |
Cash at bank and in hand |  | 218,324 |  | 293,593 |
|  | 233,599 |  | 303,108 |
Creditors: Amounts Falling Due Within One Year | 7 | (52,887 ) |  | (94,941 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 180,712 |  | 208,167
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 189,429 |  | 219,082
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (1,745 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,178 ) |  | (2,729 )
NET ASSETS |  |  | 187,251 |  | 214,608
CAPITAL AND RESERVES
Called up share capital | 9 |  | 115 |  | 115
Profit and Loss Account |  |  | 187,136 |  | 214,493
SHAREHOLDERS' FUNDS |  |  | 187,251 |  | 214,608

Page 1
Page 2
Richardson & Sons Limited
Balance Sheet (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 Profit and Loss Account.
On behalf of the board

W H Richardson Director
06/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Richardson & Sons Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Richardson & Sons Limited is a private company, limited by shares, registered in England and Wales.
The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These 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 represents amounts receivable for goods and services net of VAT and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and Equipment | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures, Fittings and Equipment | 25% on reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
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
2.6. Pensions
The company makes regular contributions to the personal pension schemes of Mr K P Richardson and
Mr N S Richardson. Payments are charged to the profit and loss account in the period to which they relate.
3. Average Number of Employees
The average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
Page 3
Page 4
Richardson & Sons Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant and Equipment | Motor Vehicles | Fixtures, Fittings and Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 9,962 | 27,185 | 2,333 | 39,480
Additions | 645 | - | - | 645
As at 31 March 2026 | 10,607 | 27,185 | 2,333 | 40,125
Depreciation
As at 1 April 2025 | 8,748 | 17,846 | 1,971 | 28,565
Provided during the period | 418 | 2,335 | 90 | 2,843
As at 31 March 2026 | 9,166 | 20,181 | 2,061 | 31,408
Net Book Value
As at 31 March 2026 | 1,441 | 7,004 | 272 | 8,717
As at 1 April 2025 | 1,214 | 9,339 | 362 | 10,915

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock and Work in progress | 12,500 |  | 5,700

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,775 |  | 3,815

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 20,859 |  | 41,380
Bank loans and overdrafts | 1,761 |  | 10,472
Other creditors | 5,434 |  | 14,292
Taxation and social security | 24,833 |  | 28,797
| 52,887 |  | 94,941

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 1,745

Page 4
Page 5
Richardson & Sons Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 115 |  | 115

10. Directors Advances, Credits and Guarantees
Included in other creditors is an amount of £598.81 (2025 - £10098.81) due to Mr W H Richardson and
£1,848.53 (2025 - £2,142.70) due to Mr N S Richardson. The amounts are interest free and repayable on demand.
11. Related Party Transactions
During the year the company sold services to the value of £24,388 to Mr K P Richardson a director of the company.
Page 5