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 1636540 Mr Alan Hill Mr Robin Hill Mr Christopher Whittle Mr Stephen Evans iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 1636540 2025-03-31 1636540 2026-03-31 1636540 2025-04-01 2026-03-31 1636540 frs-core:CurrentFinancialInstruments 2026-03-31 1636540 frs-core:Non-currentFinancialInstruments 2026-03-31 1636540 frs-core:BetweenOneFiveYears 2026-03-31 1636540 frs-core:MoreThanFiveYears 2026-03-31 1636540 frs-core:MotorVehicles 2026-03-31 1636540 frs-core:MotorVehicles 2025-04-01 2026-03-31 1636540 frs-core:MotorVehicles 2025-03-31 1636540 frs-core:PlantMachinery 2026-03-31 1636540 frs-core:PlantMachinery 2025-04-01 2026-03-31 1636540 frs-core:PlantMachinery 2025-03-31 1636540 frs-core:WithinOneYear 2026-03-31 1636540 frs-core:CapitalRedemptionReserve 2026-03-31 1636540 frs-core:ShareCapital 2026-03-31 1636540 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 1636540 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 1636540 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 1636540 frs-bus:SmallEntities 2025-04-01 2026-03-31 1636540 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 1636540 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 1636540 frs-bus:Director1 2025-04-01 2026-03-31 1636540 frs-bus:Director2 2025-04-01 2026-03-31 1636540 frs-bus:Director3 2025-04-01 2026-03-31 1636540 frs-bus:Director4 2025-04-01 2026-03-31 1636540 frs-countries:EnglandWales 2025-04-01 2026-03-31 1636540 2024-03-31 1636540 2025-03-31 1636540 2024-04-01 2025-03-31 1636540 frs-core:CurrentFinancialInstruments 2025-03-31 1636540 frs-core:Non-currentFinancialInstruments 2025-03-31 1636540 frs-core:BetweenOneFiveYears 2025-03-31 1636540 frs-core:MoreThanFiveYears 2025-03-31 1636540 frs-core:MotorVehicles 2024-04-01 2025-03-31 1636540 frs-core:WithinOneYear 2025-03-31 1636540 frs-core:CapitalRedemptionReserve 2025-03-31 1636540 frs-core:ShareCapital 2025-03-31 1636540 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 1636540
Charleson Building Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Charleson Building Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Charleson Building Services Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 1636540

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 35,453 |  | 62,052
|  |  | 35,453 |  | 62,052
CURRENT ASSETS
Debtors | 5 | 1,768,489 |  | 1,514,477 |
Cash at bank and in hand |  | 1,599,720 |  | 792,233 |
|  | 3,368,209 |  | 2,306,710 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,453,784 ) |  | (487,915 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,914,425 |  | 1,818,795
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,949,878 |  | 1,880,847
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (15,748 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (11,671 )
NET ASSETS |  |  | 1,949,878 |  | 1,853,428
CAPITAL AND RESERVES
Called up share capital | 9 |  | 300 |  | 300
Capital redemption reserve |  |  | 700 |  | 700
Profit and Loss Account |  |  | 1,948,878 |  | 1,852,428
SHAREHOLDERS' FUNDS |  |  | 1,949,878 |  | 1,853,428

Page 1
Page 2
Charleson 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 Robin Hill Director
05/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Charleson Building Services Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Charleson Building Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 1636540 . The registered office is Unit 8 Easter Court, Europa Boulevard, Westbrook, Warrington, Cheshire, WA5 7ZB.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 and 33.3% straight line
Motor Vehicles | 25% straight line

2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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 asset reflects 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.
2.6. 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: 35 (2025: 33)
35 33
Page 3
Page 4
Charleson Building Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 95,347 | 121,130 | 216,477
Additions | 19,914 | - | 19,914
Disposals | - | (39,766 ) | (39,766 )
As at 31 March 2026 | 115,261 | 81,364 | 196,625
Depreciation
As at 1 April 2025 | 72,682 | 81,743 | 154,425
Provided during the period | 17,267 | 14,037 | 31,304
Disposals | - | (24,557 ) | (24,557 )
As at 31 March 2026 | 89,949 | 71,223 | 161,172
Net Book Value
As at 31 March 2026 | 25,312 | 10,141 | 35,453
As at 1 April 2025 | 22,665 | 39,387 | 62,052

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 10,141 |  | 30,421

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,427,795 |  | 1,250,074
Prepayments and accrued income | 71,417 |  | 52,139
Other debtors | 85,000 |  | 85,000
Corporation tax recoverable | 16,875 |  | -
Deferred tax current asset | 2,376 |  | -
VAT | 83,039 |  | -
Directors' loan accounts | 81,987 |  | 127,264
| 1,768,489 |  | 1,514,477

Page 4
Page 5
Charleson Building Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 2,124 |  | 1,244
Trade creditors | 719,344 |  | 372,242
Corporation tax | 124,043 |  | 54,248
Other taxes and social security | 42,262 |  | 41,234
VAT | - |  | 1,321
Other creditors | 566,011 |  | 17,626
| 1,453,784 |  | 487,915

7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 15,748

8. Secured Creditors
Of the creditors the following amounts are secured.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 2,124 |  | 16,992

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 300 |  | 300

10. Other Commitments
At the end of the period the company had minimum lease payments under non-cancellable leases as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 152,904 |  | 123,042
Later than one year and not later than five years | 284,940 |  | 281,464
Later than five years | 71,753 |  | 110,118
| 509,597 |  | 514,624

11. Directors Advances, Credits and Guarantees
Included within debtors are loans to the directors in the amount of £81,987 (2025: £127,264).
The loans are unsecured and repayable on demand.
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