Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 02906048 Mrs Rebecca Parker Mr Simon Williams Mr Sean Godfrey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02906048 2025-03-31 02906048 2026-03-31 02906048 2025-04-01 2026-03-31 02906048 frs-core:CurrentFinancialInstruments 2026-03-31 02906048 frs-core:Non-currentFinancialInstruments 2026-03-31 02906048 frs-core:ComputerEquipment 2026-03-31 02906048 frs-core:ComputerEquipment 2025-04-01 2026-03-31 02906048 frs-core:ComputerEquipment 2025-03-31 02906048 frs-core:FurnitureFittings 2026-03-31 02906048 frs-core:FurnitureFittings 2025-04-01 2026-03-31 02906048 frs-core:FurnitureFittings 2025-03-31 02906048 frs-core:MotorVehicles 2026-03-31 02906048 frs-core:MotorVehicles 2025-04-01 2026-03-31 02906048 frs-core:MotorVehicles 2025-03-31 02906048 frs-core:PlantMachinery 2026-03-31 02906048 frs-core:PlantMachinery 2025-04-01 2026-03-31 02906048 frs-core:PlantMachinery 2025-03-31 02906048 frs-core:WithinOneYear 2026-03-31 02906048 frs-core:ShareCapital 2026-03-31 02906048 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 02906048 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 02906048 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 02906048 frs-bus:SmallEntities 2025-04-01 2026-03-31 02906048 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 02906048 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 02906048 frs-bus:Director1 2025-04-01 2026-03-31 02906048 frs-bus:Director2 2025-04-01 2026-03-31 02906048 frs-bus:Director3 2025-04-01 2026-03-31 02906048 frs-countries:EnglandWales 2025-04-01 2026-03-31 02906048 2024-03-31 02906048 2025-03-31 02906048 2024-04-01 2025-03-31 02906048 frs-core:CurrentFinancialInstruments 2025-03-31 02906048 frs-core:Non-currentFinancialInstruments 2025-03-31 02906048 frs-core:BetweenOneFiveYears 2025-03-31 02906048 frs-core:WithinOneYear 2025-03-31 02906048 frs-core:ShareCapital 2025-03-31 02906048 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 02906048
R.S.M. Carpentry Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02906048
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 47,109 42,609
47,109 42,609
CURRENT ASSETS
Stocks 5 81,583 176,466
Debtors 6 144,501 33,662
Cash at bank and in hand 214,601 238,477
440,685 448,605
Creditors: Amounts Falling Due Within One Year 7 (329,239 ) (334,748 )
NET CURRENT ASSETS (LIABILITIES) 111,446 113,857
TOTAL ASSETS LESS CURRENT LIABILITIES 158,555 156,466
Creditors: Amounts Falling Due After More Than One Year 8 (102,422 ) (156,445 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,777 ) (10,648 )
NET ASSETS/(LIABILITIES) 44,356 (10,627 )
CAPITAL AND RESERVES
Called up share capital 10 5 5
Profit and Loss Account 44,351 (10,632 )
SHAREHOLDERS' FUNDS 44,356 (10,627)
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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 Simon Williams
Director
16th July 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
R.S.M. Carpentry Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02906048 . The registered office is 622 Lower Rainham Road Rainham, Gillingham, Kent, ME8 7TX.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. 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.
2.5. 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.
2.6. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
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2.7. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. 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.
2.9. Debtors
 Short term debtors are measured at transaction price, less any impairment.
2.10. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.
2.11. Creditors
Short term creditors are measured at the transaction price.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2025: 6)
7 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2025 26,602 93,208 5,783 35,156 160,749
Additions 650 18,904 - 994 20,548
Disposals - (7,187 ) - - (7,187 )
As at 31 March 2026 27,252 104,925 5,783 36,150 174,110
...CONTINUED
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Depreciation
As at 1 April 2025 24,300 63,298 5,496 25,046 118,140
Provided during the period 738 12,117 72 2,775 15,702
Disposals - (6,841 ) - - (6,841 )
As at 31 March 2026 25,038 68,574 5,568 27,821 127,001
Net Book Value
As at 31 March 2026 2,214 36,351 215 8,329 47,109
As at 1 April 2025 2,302 29,910 287 10,110 42,609
5. Stocks
2026 2025
£ £
Work in progress 81,583 176,466
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 133,610 21,545
Other debtors 10,891 12,117
144,501 33,662
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 1,923 15,292
Trade creditors 24,804 11,588
Other loans 120,000 116,400
Other creditors 78,085 62,017
Taxation and social security 104,427 129,451
329,239 334,748
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts - 1,923
Other loans 102,422 154,522
102,422 156,445
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9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,923 15,292
Later than one year and not later than five years - 1,923
1,923 17,215
1,923 17,215
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 5 5
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