Acorah Software Products - Accounts Production 19.3.550 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 01437967 C W Bowers S L Bowers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01437967 2025-04-30 01437967 2026-04-30 01437967 2025-05-01 2026-04-30 01437967 frs-core:CurrentFinancialInstruments 2026-04-30 01437967 frs-core:Non-currentFinancialInstruments 2026-04-30 01437967 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-04-30 01437967 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 01437967 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 01437967 frs-core:MotorVehicles 2025-05-01 2026-04-30 01437967 frs-core:PlantMachinery 2026-04-30 01437967 frs-core:PlantMachinery 2025-05-01 2026-04-30 01437967 frs-core:PlantMachinery 2025-04-30 01437967 frs-core:ShareCapital 2026-04-30 01437967 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 01437967 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 01437967 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 01437967 frs-bus:SmallEntities 2025-05-01 2026-04-30 01437967 frs-bus:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 01437967 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 01437967 frs-core:CostValuation 2025-04-30 01437967 frs-core:CostValuation 2026-04-30 01437967 frs-core:ProvisionsForImpairmentInvestments 2025-04-30 01437967 frs-core:ProvisionsForImpairmentInvestments 2026-04-30 01437967 frs-bus:Director1 2025-05-01 2026-04-30 01437967 frs-bus:CompanySecretary1 2025-05-01 2026-04-30 01437967 frs-countries:EnglandWales 2025-05-01 2026-04-30 01437967 2024-04-30 01437967 2025-04-30 01437967 2024-05-01 2025-04-30 01437967 frs-core:CurrentFinancialInstruments 2025-04-30 01437967 frs-core:Non-currentFinancialInstruments 2025-04-30 01437967 frs-core:ShareCapital 2025-04-30 01437967 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 01437967
Padtec Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Padtec Limited for the year ended 30 April 2026
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Padtec Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Padtec Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Padtec Limited and state those matters that we have agreed to state to the director of Padtec Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Padtec Limited and its director as a body for our work or for this report.
It is your duty to ensure that Padtec Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Padtec Limited . You consider that Padtec Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Padtec Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
22 July 2026
Krowe Accountants
Grafton House
Bulls Head Yard
Alcester
Warwickshire
B49 5BX
Page 1
Page 2
Balance Sheet
Registered number: 01437967
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 317,422 218,515
Investments 5 1,000,000 1,000,000
1,317,422 1,218,515
CURRENT ASSETS
Debtors 6 16,886 19,874
Cash at bank and in hand 1,109 10,268
17,995 30,142
Creditors: Amounts Falling Due Within One Year 8 (616,610 ) (499,938 )
NET CURRENT ASSETS (LIABILITIES) (598,615 ) (469,796 )
TOTAL ASSETS LESS CURRENT LIABILITIES 718,807 748,719
Creditors: Amounts Falling Due After More Than One Year 9 (447,178 ) (611,432 )
NET ASSETS 271,629 137,287
CAPITAL AND RESERVES
Called up share capital 10 50,200 50,200
Profit and Loss Account 221,429 87,087
SHAREHOLDERS' FUNDS 271,629 137,287
Page 2
Page 3
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
C W Bowers
Director
22 July 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Padtec 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 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
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes..
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:
Freehold No depreciation
Plant & Machinery at varying rates on cost
Motor Vehicles at varying rates on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period.The capital element of the future payments is treated as a liability.
2.5. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.
3. Average Number of Employees
Average number of employees during the year was: NIL (2025: NIL)
- -
Page 4
Page 5
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 May 2025 218,515 95,665 314,180
Additions 98,907 - 98,907
Disposals - (95,665 ) (95,665 )
As at 30 April 2026 317,422 - 317,422
Depreciation
As at 1 May 2025 - 95,665 95,665
Disposals - (95,665 ) (95,665 )
As at 30 April 2026 - - -
Net Book Value
As at 30 April 2026 317,422 - 317,422
As at 1 May 2025 218,515 - 218,515
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 May 2025 1,000,000
As at 30 April 2026 1,000,000
Provision
As at 1 May 2025 -
As at 30 April 2026 -
Net Book Value
As at 30 April 2026 1,000,000
As at 1 May 2025 1,000,000
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 16,886 19,874
7. Current Asset Investments
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 15,618 (35 )
Bank loans and overdrafts 5,000 10,000
Other loans 428,000 297,000
Other creditors 167,992 192,973
616,610 499,938
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 5,000
Amounts owed to group undertakings 167,178 186,432
Other creditors 280,000 420,000
447,178 611,432
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 50,200 50,200
Page 6