Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 08919751 Mr ROBERT PEARCE iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08919751 2025-03-31 08919751 2026-03-31 08919751 2025-04-01 2026-03-31 08919751 frs-core:CurrentFinancialInstruments 2026-03-31 08919751 frs-core:Non-currentFinancialInstruments 2026-03-31 08919751 frs-core:ComputerEquipment 2026-03-31 08919751 frs-core:ComputerEquipment 2025-04-01 2026-03-31 08919751 frs-core:ComputerEquipment 2025-03-31 08919751 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 08919751 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 08919751 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 08919751 frs-core:OtherReservesSubtotal 2026-03-31 08919751 frs-core:ShareCapital 2026-03-31 08919751 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08919751 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08919751 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 08919751 frs-bus:SmallEntities 2025-04-01 2026-03-31 08919751 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08919751 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08919751 frs-bus:Director1 2025-04-01 2026-03-31 08919751 frs-countries:EnglandWales 2025-04-01 2026-03-31 08919751 2024-03-31 08919751 2025-03-31 08919751 2024-04-01 2025-03-31 08919751 frs-core:CurrentFinancialInstruments 2025-03-31 08919751 frs-core:Non-currentFinancialInstruments 2025-03-31 08919751 frs-core:OtherReservesSubtotal 2025-03-31 08919751 frs-core:ShareCapital 2025-03-31 08919751 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 08919751
TECHNICAL AND DESIGN ENGINEERING LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2026
Abacus Business Services
17 Minehead Avenue
Sully
Vale of Glamorgan
CF64 5TH
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 08919751
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 455,705 454,323
455,705 454,323
CURRENT ASSETS
Debtors 5 156,118 136,755
Cash at bank and in hand 673,707 438,934
829,825 575,689
Creditors: Amounts Falling Due Within One Year 6 (176,642 ) (161,774 )
NET CURRENT ASSETS (LIABILITIES) 653,183 413,915
TOTAL ASSETS LESS CURRENT LIABILITIES 1,108,888 868,238
Creditors: Amounts Falling Due After More Than One Year 7 (204,168 ) (223,272 )
NET ASSETS 904,720 644,966
CAPITAL AND RESERVES
Called up share capital 8 100 100
Other reserves 644,866 407,678
Income Statement 259,754 237,188
SHAREHOLDERS' FUNDS 904,720 644,966
Page 1
Page 2
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 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 Income Statement.
On behalf of the board
Mr ROBERT PEARCE
Director
27 July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
TECHNICAL AND DESIGN ENGINEERING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08919751 . The registered office is 9 BRADENHAM PLACE, PENARTH, VALE OF GLAMORGAN, CF64 2AG.
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.
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.
2.3. 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 0
Computer Equipment 25
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.
...CONTINUED
Page 3
Page 4
2.4. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 5)
5 5
4. Tangible Assets
Land & Property
Freehold Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 454,280 3,705 457,985
Additions - 1,856 1,856
As at 31 March 2026 454,280 5,561 459,841
Depreciation
As at 1 April 2025 - 3,662 3,662
Provided during the period - 474 474
As at 31 March 2026 - 4,136 4,136
Net Book Value
As at 31 March 2026 454,280 1,425 455,705
As at 1 April 2025 454,280 43 454,323
Page 4
Page 5
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 155,779 135,700
Other debtors 339 1,055
156,118 136,755
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 786 351
Taxation and social security 175,856 161,423
176,642 161,774
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 204,168 223,272
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 119,000 125,000
Page 5