Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05185151 Mr C N Fullwood Mr P Sproston iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05185151 2024-12-31 05185151 2025-12-31 05185151 2025-01-01 2025-12-31 05185151 frs-core:CurrentFinancialInstruments 2025-12-31 05185151 frs-core:Non-currentFinancialInstruments 2025-12-31 05185151 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05185151 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 05185151 frs-core:FurnitureFittings 2025-01-01 2025-12-31 05185151 frs-core:NetGoodwill 2025-12-31 05185151 frs-core:NetGoodwill 2025-01-01 2025-12-31 05185151 frs-core:NetGoodwill 2024-12-31 05185151 frs-core:MotorVehicles 2025-01-01 2025-12-31 05185151 frs-core:OtherResidualIntangibleAssets 2025-12-31 05185151 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 05185151 frs-core:OtherResidualIntangibleAssets 2024-12-31 05185151 frs-core:PlantMachinery 2025-12-31 05185151 frs-core:PlantMachinery 2025-01-01 2025-12-31 05185151 frs-core:PlantMachinery 2024-12-31 05185151 frs-core:ShareCapital 2025-12-31 05185151 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05185151 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05185151 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05185151 frs-bus:SmallEntities 2025-01-01 2025-12-31 05185151 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05185151 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05185151 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 05185151 frs-bus:OrdinaryShareClass1 2025-12-31 05185151 frs-bus:Director1 2025-01-01 2025-12-31 05185151 frs-bus:Director1 2024-12-31 05185151 frs-bus:Director1 2025-12-31 05185151 frs-bus:Director2 2025-01-01 2025-12-31 05185151 frs-bus:Director2 2024-12-31 05185151 frs-bus:Director2 2025-12-31 05185151 frs-core:CurrentFinancialInstruments 1 2025-12-31 05185151 frs-countries:EnglandWales 2025-01-01 2025-12-31 05185151 2023-12-31 05185151 2024-12-31 05185151 2024-01-01 2024-12-31 05185151 frs-core:CurrentFinancialInstruments 2024-12-31 05185151 frs-core:Non-currentFinancialInstruments 2024-12-31 05185151 frs-core:ShareCapital 2024-12-31 05185151 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05185151 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 05185151 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 05185151
Metal Beds Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Deans
Gibson House Hurricane Close
Stafford
Staffordshire
ST16 1GZ
Metal Beds Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Metal Beds Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05185151

| 2025 | 2024 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 60
Tangible Assets | 5 |  | 58,224 |  | 76,371
|  |  | 58,224 |  | 76,431
CURRENT ASSETS
Stocks | 6 | 508,836 |  | 625,027 |
Debtors | 7 | 230,082 |  | 249,152 |
Cash at bank and in hand |  | 13,248 |  | 23,241 |
|  | 752,166 |  | 897,420 |
Creditors: Amounts Falling Due Within One Year | 8 | (685,403 ) |  | (629,690 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 66,763 |  | 267,730
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 124,987 |  | 344,161
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (80,608 ) |  | (37,096 )
NET ASSETS |  |  | 44,379 |  | 307,065
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1 |  | 1
Profit and Loss Account |  |  | 44,378 |  | 307,064
SHAREHOLDERS' FUNDS |  |  | 44,379 |  | 307,065

Page 1
Page 2
Metal Beds Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 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

Mr C N Fullwood Director
17 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Metal Beds Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Metal Beds Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05185151 . The registered office is Verulam Road, Stafford, Staffordshire, ST16 3EA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Sale of goods
Turnover from the sale of beds is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Patents and licences are being amortised evenly over their estimated useful life of ten years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Plant & Machinery | Variable rates on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 33% on reducing balance

2.6. Leasing and Hire Purchase Contracts
Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
2.7. Stocks and Work in Progress
Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
Page 3
Page 4
Metal Beds Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.8. Foreign Currencies
Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the function currency and the foreign currency at the date of the transaction.
Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.
2.9. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.
2.10. 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.
2.11. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
2.12. Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 11)
11 11
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 212,307 | 600 | 212,907
As at 31 December 2025 | 212,307 | 600 | 212,907

...CONTINUED
Page 4
Page 5
Metal Beds Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Amortisation
As at 1 January 2025 | 212,307 | 540 | 212,847
Provided during the period | - | 60 | 60
As at 31 December 2025 | 212,307 | 600 | 212,907
Net Book Value
As at 31 December 2025 | - | - | -
As at 1 January 2025 | - | 60 | 60

5. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 January 2025 | 585,245
As at 31 December 2025 | 585,245
Depreciation
As at 1 January 2025 | 508,874
Provided during the period | 18,147
As at 31 December 2025 | 527,021
Net Book Value
As at 31 December 2025 | 58,224
As at 1 January 2025 | 76,371

6. Stocks

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Stock | 508,836 |  | 625,027

7. Debtors

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 131,927 |  | 139,583
Prepayments and accrued income | 1,284 |  | 1,160
Other debtors | 56,675 |  | 56,346
Corporation tax recoverable assets | 27,875 |  | -
VAT | - |  | 35,793
Directors' loan accounts | 4,019 |  | 3,068
Amounts owed by group undertakings | 8,302 |  | 13,202
| 230,082 |  | 249,152

Page 5
Page 6
Metal Beds Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 225,540 |  | 455,928
Bank loans and overdrafts | 62,904 |  | 48,127
Other loans | 74,377 |  | -
Other taxes and social security | 4,677 |  | 4,697
VAT | 150,747 |  | -
Other creditors | 28,549 |  | 51,409
RBS Factoring | 52,213 |  | 27,329
Accruals and deferred income | 86,396 |  | 39,426
Directors' loan accounts | - |  | 2,774
| 685,403 |  | 629,690

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

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Bank loans | 80,608 |  | 37,096

10. Share Capital

| 2025 |  | 2024 as restated
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1.00 each | 1 |  | 1

11. Other Commitments
Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £2,348,744 (2024 £2,474,830).
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Calvin Fullwood | 3,069 | 3,840 | 3,069 | - | 3,839
Mr Paul Sproston | - | 2,954 | 2,774 | - | 180

The above loans are provided interest free and are repayable on demand.
Page 6