Acorah Software Products - Accounts Production 19.3.600 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 08257885 Mr A Yates iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08257885 2025-04-30 08257885 2026-04-30 08257885 2025-05-01 2026-04-30 08257885 frs-core:CurrentFinancialInstruments 2026-04-30 08257885 frs-core:FurnitureFittings 2025-05-01 2026-04-30 08257885 frs-core:MotorVehicles 2025-05-01 2026-04-30 08257885 frs-core:PlantMachinery 2026-04-30 08257885 frs-core:PlantMachinery 2025-05-01 2026-04-30 08257885 frs-core:PlantMachinery 2025-04-30 08257885 frs-core:ShareCapital 2026-04-30 08257885 frs-core:RetainedEarningsAccumulatedLosses 2025-05-01 2026-04-30 08257885 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 08257885 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 08257885 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 08257885 frs-bus:SmallEntities 2025-05-01 2026-04-30 08257885 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 08257885 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 08257885 frs-bus:OrdinaryShareClass2 2025-05-01 2026-04-30 08257885 frs-bus:OrdinaryShareClass2 2026-04-30 08257885 frs-bus:OrdinaryShareClass3 2025-05-01 2026-04-30 08257885 frs-bus:OrdinaryShareClass3 2026-04-30 08257885 frs-bus:Director1 2025-05-01 2026-04-30 08257885 frs-countries:EnglandWales 2025-05-01 2026-04-30 08257885 2024-04-30 08257885 2025-04-30 08257885 2024-05-01 2025-04-30 08257885 frs-core:CurrentFinancialInstruments 2025-04-30 08257885 frs-core:ShareCapital 2024-04-30 08257885 frs-core:ShareCapital 2025-04-30 08257885 frs-core:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30 08257885 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-04-30 08257885 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08257885 frs-bus:OrdinaryShareClass2 2024-05-01 2025-04-30 08257885 frs-bus:OrdinaryShareClass3 2024-05-01 2025-04-30
Registered number: 08257885
Andy Yates Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 08257885
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,342 2,416
4,342 2,416
CURRENT ASSETS
Debtors 5 17,204 21,729
Cash at bank and in hand 79,524 73,829
96,728 95,558
Creditors: Amounts Falling Due Within One Year 6 (51,311 ) (46,255 )
NET CURRENT ASSETS (LIABILITIES) 45,417 49,303
TOTAL ASSETS LESS CURRENT LIABILITIES 49,759 51,719
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,086 ) (605 )
NET ASSETS 48,673 51,114
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 48,573 51,014
SHAREHOLDERS' FUNDS 48,673 51,114
Page 1
Page 2
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
Mr A Yates
Director
24 July 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 May 2024 100 61,644 61,744
Profit for the year and total comprehensive income - 53,597 53,597
Dividends paid - (64,227) (64,227)
As at 30 April 2025 and 1 May 2025 100 51,014 51,114
Profit for the year and total comprehensive income - 62,982 62,982
Dividends paid - (65,423) (65,423)
As at 30 April 2026 100 48,573 48,673
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Andy Yates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08257885 . The registered office is 48 Witan Way, Wantage, Oxfordshire, OX12 9HB.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
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 rendering of services. Turnover is reduced for 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:
Plant & Machinery 20% reducing balance
Motor Vehicles 25% straight line
Fixtures & Fittings 20% 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.
...CONTINUED
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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.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 May 2025 67,323
Additions 2,802
As at 30 April 2026 70,125
Depreciation
As at 1 May 2025 64,907
Provided during the period 876
As at 30 April 2026 65,783
...CONTINUED
Page 5
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Net Book Value
As at 30 April 2026 4,342
As at 1 May 2025 2,416
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 11,303 16,284
Other debtors 5,901 5,445
17,204 21,729
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 5,055 3,978
Other creditors 17,738 14,298
Taxation and social security 28,518 27,979
51,311 46,255
7. Share Capital
2026 2025
Allotted, called up and fully paid £ £
50 Ordinary A shares of £ 1.00 each 50 50
50 Ordinary B shares of £ 1.00 each 50 50
100 100
Page 6