Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 11236574 Mr A Pardey Mr G Calderwood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11236574 2025-03-31 11236574 2026-03-31 11236574 2025-04-01 2026-03-31 11236574 frs-core:CurrentFinancialInstruments 2026-03-31 11236574 frs-core:Non-currentFinancialInstruments 2026-03-31 11236574 frs-core:ComputerEquipment 2025-04-01 2026-03-31 11236574 frs-core:FurnitureFittings 2025-04-01 2026-03-31 11236574 frs-core:LandBuildings 2026-03-31 11236574 frs-core:LandBuildings 2025-04-01 2026-03-31 11236574 frs-core:LandBuildings 2025-03-31 11236574 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 11236574 frs-core:MotorVehicles 2025-04-01 2026-03-31 11236574 frs-core:PlantMachinery 2026-03-31 11236574 frs-core:PlantMachinery 2025-04-01 2026-03-31 11236574 frs-core:PlantMachinery 2025-03-31 11236574 frs-core:WithinOneYear 2026-03-31 11236574 frs-core:CapitalRedemptionReserve 2026-03-31 11236574 frs-core:ShareCapital 2026-03-31 11236574 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 11236574 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11236574 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 11236574 frs-bus:SmallEntities 2025-04-01 2026-03-31 11236574 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 11236574 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 11236574 frs-bus:OrdinaryShareClass2 2025-04-01 2026-03-31 11236574 frs-bus:OrdinaryShareClass2 2026-03-31 11236574 frs-bus:OrdinaryShareClass3 2025-04-01 2026-03-31 11236574 frs-bus:OrdinaryShareClass3 2026-03-31 11236574 frs-core:UnlistedNon-exchangeTraded 2026-03-31 11236574 frs-core:UnlistedNon-exchangeTraded 2025-03-31 11236574 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 11236574 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 11236574 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 11236574 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 11236574 frs-bus:Director1 2025-04-01 2026-03-31 11236574 frs-bus:Director1 2025-03-31 11236574 frs-bus:Director1 2026-03-31 11236574 frs-bus:Director2 2025-04-01 2026-03-31 11236574 frs-countries:EnglandWales 2025-04-01 2026-03-31 11236574 2024-03-31 11236574 2025-03-31 11236574 2024-04-01 2025-03-31 11236574 frs-core:CurrentFinancialInstruments 2025-03-31 11236574 frs-core:Non-currentFinancialInstruments 2025-03-31 11236574 frs-core:WithinOneYear 2025-03-31 11236574 frs-core:CapitalRedemptionReserve 2025-03-31 11236574 frs-core:ShareCapital 2025-03-31 11236574 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11236574 frs-bus:OrdinaryShareClass2 2024-04-01 2025-03-31 11236574 frs-bus:OrdinaryShareClass3 2024-04-01 2025-03-31
Registered number: 11236574
365 Building Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
365 Building Services Limited
Contents
Contents

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

Page 1
365 Building Services Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 11236574

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 171,521 |  | 203,163
Investments | 5 |  | 5,745 |  | 5,745
|  |  | 177,266 |  | 208,908
CURRENT ASSETS
Debtors | 6 | 2,651,483 |  | 1,824,507 |
Cash at bank and in hand |  | 931,175 |  | 1,189,098 |
|  | 3,582,658 |  | 3,013,605 |
Creditors: Amounts Falling Due Within One Year | 7 | (852,006 ) |  | (477,938 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,730,652 |  | 2,535,667
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,907,918 |  | 2,744,575
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (24,417 ) |  | (45,674 )
NET ASSETS |  |  | 2,883,501 |  | 2,698,901
CAPITAL AND RESERVES
Called up share capital | 8 |  | 85 |  | 85
Capital redemption reserve |  |  | 15 |  | 15
Profit and Loss Account |  |  | 2,883,401 |  | 2,698,801
SHAREHOLDERS' FUNDS |  |  | 2,883,501 |  | 2,698,901

Page 1
Page 2
365 Building Services 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

Mr A Pardey Director
28/07/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
365 Building Services Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
365 Building Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11236574 . The registered office and principle place of business is Morgan's Yard, Shepherds Road, Bartley, Southampton, SO40 2LH.
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.
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 | 15% reducing balance
Plant & Machinery | 33% straight line
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 20% reducing balance
Computer Equipment | 25% reducing balance

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.
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
365 Building Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2025: 9)
8 9
4. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 15,979 | 364,698 | 380,677
Additions | - | 35,450 | 35,450
Disposals | - | (22,812 ) | (22,812 )
As at 31 March 2026 | 15,979 | 377,336 | 393,315
Depreciation
As at 1 April 2025 | 7,321 | 170,193 | 177,514
Provided during the period | 1,299 | 56,903 | 58,202
Disposals | - | (13,922 ) | (13,922 )
As at 31 March 2026 | 8,620 | 213,174 | 221,794
Net Book Value
As at 31 March 2026 | 7,359 | 164,162 | 171,521
As at 1 April 2025 | 8,658 | 194,505 | 203,163

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 5,745
As at 31 March 2026 | 5,745
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 5,745
As at 1 April 2025 | 5,745

Page 4
Page 5
365 Building Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,251,368 |  | 403,542
Other debtors | 83,115 |  | 59,565
| 1,334,483 |  | 463,107
Due after more than one year
Trade debtors | - |  | 248,400
Amounts owed by participating interests | 1,317,000 |  | 1,113,000
| 1,317,000 |  | 1,361,400
| 2,651,483 |  | 1,824,507

Included within 'Trade debtors' is £248,400 (2025 - £248,400) and 'Amounts owed by participating interests' is £1,317,000 (2025 - £1,113,000) owed by 365 Property Holdings Limited, a company connected with the shareholders and directors of 365 Building Services Limited.
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 261,679 |  | 137,995
Other creditors | 339,303 |  | 38,425
Taxation and social security | 251,024 |  | 301,518
| 852,006 |  | 477,938

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
50 Ordinary A shares of £ 1.00 each | 50 |  | 50
35 Ordinary B shares of £ 1.00 each | 35 |  | 35
| 85 |  | 85

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 735 |  | 9,555
| 735 |  | 9,555

Page 5
Page 6
365 Building Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
10. 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 Anthony Pardey | 50,000 | - | 50,000 | - | -

The above loan is unsecured, interest free and repayable on demand.
Page 6