Acorah Software Products - Accounts Production 19.2.450 false true true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 11836729 Mr B M Scott Ms D Dewdney iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11836729 2025-04-30 11836729 2026-04-30 11836729 2025-05-01 2026-04-30 11836729 frs-core:CurrentFinancialInstruments 2026-04-30 11836729 frs-core:Non-currentFinancialInstruments 2026-04-30 11836729 frs-core:BetweenOneFiveYears 2026-04-30 11836729 frs-core:ComputerEquipment 2026-04-30 11836729 frs-core:ComputerEquipment 2025-05-01 2026-04-30 11836729 frs-core:ComputerEquipment 2025-04-30 11836729 frs-core:FurnitureFittings 2026-04-30 11836729 frs-core:FurnitureFittings 2025-05-01 2026-04-30 11836729 frs-core:FurnitureFittings 2025-04-30 11836729 frs-core:NetGoodwill 2026-04-30 11836729 frs-core:NetGoodwill 2025-05-01 2026-04-30 11836729 frs-core:NetGoodwill 2025-04-30 11836729 frs-core:MotorVehicles 2026-04-30 11836729 frs-core:MotorVehicles 2025-05-01 2026-04-30 11836729 frs-core:MotorVehicles 2025-04-30 11836729 frs-core:PlantMachinery 2026-04-30 11836729 frs-core:PlantMachinery 2025-05-01 2026-04-30 11836729 frs-core:PlantMachinery 2025-04-30 11836729 frs-core:WithinOneYear 2026-04-30 11836729 frs-core:ShareCapital 2026-04-30 11836729 frs-core:RetainedEarningsAccumulatedLosses 2025-05-01 2026-04-30 11836729 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 11836729 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 11836729 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 11836729 frs-bus:SmallEntities 2025-05-01 2026-04-30 11836729 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 11836729 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 11836729 frs-bus:Director1 2025-05-01 2026-04-30 11836729 frs-bus:CompanySecretary1 2025-05-01 2026-04-30 11836729 frs-core:CurrentFinancialInstruments 1 2026-04-30 11836729 frs-core:CurrentFinancialInstruments 2 2026-04-30 11836729 frs-core:CurrentFinancialInstruments 3 2026-04-30 11836729 frs-core:CurrentFinancialInstruments 4 2026-04-30 11836729 frs-countries:EnglandWales 2025-05-01 2026-04-30 11836729 2024-04-30 11836729 2025-04-30 11836729 2024-05-01 2025-04-30 11836729 frs-core:CurrentFinancialInstruments 2025-04-30 11836729 frs-core:Non-currentFinancialInstruments 2025-04-30 11836729 frs-core:BetweenOneFiveYears 2025-04-30 11836729 frs-core:WithinOneYear 2025-04-30 11836729 frs-core:ShareCapital 2024-04-30 11836729 frs-core:ShareCapital 2025-04-30 11836729 frs-core:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30 11836729 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-04-30 11836729 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 11836729 frs-core:CurrentFinancialInstruments 1 2025-04-30 11836729 frs-core:CurrentFinancialInstruments 2 2025-04-30 11836729 frs-core:CurrentFinancialInstruments 3 2025-04-30 11836729 frs-core:CurrentFinancialInstruments 4 2025-04-30
Registered number: 11836729
Scotts Homes (SW) Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Scotts Homes (SW) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—7

Page 1
Scotts Homes (SW) Ltd
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 11836729

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 13,480 |  | 16,850
Tangible Assets | 5 |  | 50,097 |  | 72,923
|  |  | 63,577 |  | 89,773
CURRENT ASSETS
Stocks | 6 | 621,931 |  | 1,448,944 |
Debtors | 7 | 111,406 |  | 57,602 |
Cash at bank and in hand |  | 50,432 |  | 23,381 |
|  | 783,769 |  | 1,529,927 |
Creditors: Amounts Falling Due Within One Year | 8 | (812,644 ) |  | (1,699,838 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (28,875 ) |  | (169,911 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 34,702 |  | (80,138 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (32,677 ) |  | (47,654 )
NET ASSETS/(LIABILITIES) |  |  | 2,025 |  | (127,792 )
CAPITAL AND RESERVES
Called up share capital | 11 |  | 1 |  | 1
Profit and Loss Account |  |  | 2,024 |  | (127,793 )
SHAREHOLDERS' FUNDS |  |  | 2,025 |  | (127,792)

Page 1
Page 2
Scotts Homes (SW) Ltd
Balance Sheet (continued)
As At 30 April 2026
For the year ending 30 April 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 B M Scott Director
20 July 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
Scotts Homes (SW) Ltd
Statement of Changes in Equity
For The Year Ended 30 April 2026
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 May 2024 | 1 | (74,635 ) | (74,634)
Loss for the year and total comprehensive income | - | (53,158 ) | (53,158)
As at 30 April 2025 and 1 May 2025 | 1 | (127,793 ) | (127,792)
Profit for the year and total comprehensive income | - | 129,817 | 129,817
As at 30 April 2026 | 1 | 2,024 | 2,025

Page 3
Page 4
Scotts Homes (SW) Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Scotts Homes (SW) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11836729 . The registered office is Unit 11, Duchy Business Centre, Wilson Way, POOL, TR15 3RT.
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. Going Concern Disclosure
The company has net current liabilities and is reliant upon the continued support of its director(s).
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.5. 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 | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on cost
Computer Equipment | 33% on cost

2.6. 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 profit and loss account 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 profit and loss account as incurred.
2.7. 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.
Page 4
Page 5
Scotts Homes (SW) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
2.8. 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.
2.9. Presentation currency
The presentation currency of the financial statements is the Pound Sterling (£).
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 May 2025 | 33,700
As at 30 April 2026 | 33,700
Amortisation
As at 1 May 2025 | 16,850
Provided during the period | 3,370
As at 30 April 2026 | 20,220
Net Book Value
As at 30 April 2026 | 13,480
As at 1 May 2025 | 16,850

Page 5
Page 6
Scotts Homes (SW) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 May 2025 | 100,327 | 91,828 | 2,970 | 522 | 195,647
Additions | - | - | 1,056 | 286 | 1,342
Disposals | (23,677 ) | - | (1,012 ) | - | (24,689 )
As at 30 April 2026 | 76,650 | 91,828 | 3,014 | 808 | 172,300
Depreciation
As at 1 May 2025 | 74,650 | 45,777 | 2,125 | 172 | 122,724
Provided during the period | 4,641 | 11,513 | 489 | 267 | 16,910
Disposals | (16,563 ) | - | (868 ) | - | (17,431 )
As at 30 April 2026 | 62,728 | 57,290 | 1,746 | 439 | 122,203
Net Book Value
As at 30 April 2026 | 13,922 | 34,538 | 1,268 | 369 | 50,097
As at 1 May 2025 | 25,677 | 46,051 | 845 | 350 | 72,923

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 621,931 |  | 1,448,944

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 57,763 |  | 36,933
Prepayments and accrued income | 217 |  | -
Other debtors | 17,865 |  | -
Limitless Construction Solutions inter co account | 11,333 |  | -
Scotts SW Group Ltd | 360 |  | -
Zero Percent Property Management Ltd | 129 |  | -
Landlord Solutions Ltd | 2,254 |  | -
Deferred tax current asset | 12,193 |  | -
VAT | 9,292 |  | 20,669
| 111,406 |  | 57,602

Page 6
Page 7
Scotts Homes (SW) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 14,169 |  | 17,418
Trade creditors | 38,754 |  | 66,807
Bank loans and overdrafts | 19,478 |  | 10,000
Other loans | - |  | 620,100
Corporation tax | 37 |  | 37
Other taxes and social security | 4,853 |  | 9,172
Other creditors | 585,484 |  | 615,720
Accruals and deferred income | 3,673 |  | 2,500
Director's loan account | 146,196 |  | 358,084
| 812,644 |  | 1,699,838

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 32,677 |  | 46,846
Bank loans | - |  | 808
| 32,677 |  | 47,654

10. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 14,169 |  | 17,418
Later than one year and not later than five years | 32,677 |  | 46,846
| 46,846 |  | 64,264
| 46,846 |  | 64,264

11. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

12. Related Party Transactions
The company had the following interactions with companies of which Mr B M Scott is also a director. Scotts Homes (SW) Ltd paid expenses of £23,188 on behalf of Scotts Land and Planing Ltd and this company paid expenses of £11,855 on behalf of Scotts Homes (SW) Ltd; Scotts Homes (SW) Ltd was owed £11,333 at the year end (2025: £Nil). The company paid expenses of £360 on behalf of Scotts (SW) Group Ltd and was owed £360 at the year end (2025: £Nil). The company paid expenses of £129 on behalf of Zero Percent Property Management Ltd and was owed £129 at the year end (2025: £Nil).
13. Charges over the company
There are three charges over the company being charges on land owned by Scotts Homes (SW) Ltd.
Page 7