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 05077303 Mr David Lord Mr David Swindells iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05077303 2025-04-30 05077303 2026-04-30 05077303 2025-05-01 2026-04-30 05077303 frs-core:CurrentFinancialInstruments 2026-04-30 05077303 frs-core:Non-currentFinancialInstruments 2026-04-30 05077303 frs-core:ComputerEquipment 2025-05-01 2026-04-30 05077303 frs-core:FurnitureFittings 2026-04-30 05077303 frs-core:FurnitureFittings 2025-05-01 2026-04-30 05077303 frs-core:FurnitureFittings 2025-04-30 05077303 frs-core:NetGoodwill 2026-04-30 05077303 frs-core:NetGoodwill 2025-05-01 2026-04-30 05077303 frs-core:NetGoodwill 2025-04-30 05077303 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-04-30 05077303 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-01 2026-04-30 05077303 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 05077303 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-04-30 05077303 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 05077303 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 05077303 frs-core:MotorVehicles 2026-04-30 05077303 frs-core:MotorVehicles 2025-05-01 2026-04-30 05077303 frs-core:MotorVehicles 2025-04-30 05077303 frs-core:PlantMachinery 2026-04-30 05077303 frs-core:PlantMachinery 2025-05-01 2026-04-30 05077303 frs-core:PlantMachinery 2025-04-30 05077303 frs-core:RevaluationReserve 2025-05-01 2026-04-30 05077303 frs-core:RevaluationReserve 2025-04-30 05077303 frs-core:RevaluationReserve 2026-04-30 05077303 frs-core:ShareCapital 2026-04-30 05077303 frs-core:RetainedEarningsAccumulatedLosses 2025-05-01 2026-04-30 05077303 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-04-30 05077303 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 05077303 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 05077303 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 05077303 frs-bus:SmallEntities 2025-05-01 2026-04-30 05077303 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 05077303 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 05077303 frs-bus:Director1 2025-05-01 2026-04-30 05077303 frs-bus:Director2 2025-05-01 2026-04-30 05077303 frs-countries:EnglandWales 2025-05-01 2026-04-30 05077303 2024-04-30 05077303 2025-04-30 05077303 2024-05-01 2025-04-30 05077303 frs-core:CurrentFinancialInstruments 2025-04-30 05077303 frs-core:Non-currentFinancialInstruments 2025-04-30 05077303 frs-core:RevaluationReserve 2025-04-30 05077303 frs-core:ShareCapital 2025-04-30 05077303 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 05077303
3D Tooling Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
TaxAssist Accountants Bolton
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 05077303
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 393,167 240,043
393,167 240,043
CURRENT ASSETS
Stocks 6 88,000 94,150
Debtors 7 107,975 113,468
Cash at bank and in hand 19,047 12,055
215,022 219,673
Creditors: Amounts Falling Due Within One Year 8 (221,929 ) (230,819 )
NET CURRENT ASSETS (LIABILITIES) (6,907 ) (11,146 )
TOTAL ASSETS LESS CURRENT LIABILITIES 386,260 228,897
Creditors: Amounts Falling Due After More Than One Year 9 (34,710 ) (50,939 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (51,738 ) (12,069 )
NET ASSETS 299,812 165,889
CAPITAL AND RESERVES
Called up share capital 10 37,000 37,000
Revaluation reserve 11 171,585 -
Profit and Loss Account 91,227 128,889
SHAREHOLDERS' FUNDS 299,812 165,889
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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 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 David Lord
Director
Mr David Swindells
Director
17/07/2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
3D Tooling Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05077303 . The registered office is 353 Halliwell Road, Bolton, Lancashire, BL1 8DF.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It has been fully amortised over its estimated economic life.
2.4. 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 1% reducing balance
Leasehold 1% reducing balance
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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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 year 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2025: 11)
12 11
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2025 12,000
As at 30 April 2026 12,000
Amortisation
As at 1 May 2025 12,000
As at 30 April 2026 12,000
Net Book Value
As at 30 April 2026 -
As at 1 May 2025 -
5. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost or Valuation
As at 1 May 2025 80,000 113,415 478,176 56,465
Revaluation 90,000 81,585 - -
As at 30 April 2026 170,000 195,000 478,176 56,465
...CONTINUED
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Depreciation
As at 1 May 2025 5,434 7,705 436,739 41,485
Provided during the period 1,646 1,873 10,360 3,745
As at 30 April 2026 7,080 9,578 447,099 45,230
Net Book Value
As at 30 April 2026 162,920 185,422 31,077 11,235
As at 1 May 2025 74,566 105,710 41,437 14,980
Fixtures & Fittings Total
£ £
Cost or Valuation
As at 1 May 2025 36,997 765,053
Revaluation - 171,585
As at 30 April 2026 36,997 936,638
Depreciation
As at 1 May 2025 33,647 525,010
Provided during the period 837 18,461
As at 30 April 2026 34,484 543,471
Net Book Value
As at 30 April 2026 2,513 393,167
As at 1 May 2025 3,350 240,043
Cost or valuation as at 30 April 2026 represented by:
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
At cost 80,000 113,415 478,176 56,465
At valuation 90,000 81,585 - -
170,000 195,000 478,176 56,465
Fixtures & Fittings Total
£ £
At cost 36,997 765,053
At valuation - 171,585
36,997 936,638
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6. Stocks
2026 2025
£ £
Finished goods 88,000 94,150
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 106,271 103,817
Prepayments and accrued income 1,704 9,651
107,975 113,468
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 67,612 68,699
Bank loans and overdrafts 89,268 91,412
Corporation tax 29,721 39,332
Other taxes and social security 1,976 1,997
VAT 26,090 27,083
Other creditors 174 -
Accruals and deferred income 7,088 2,296
221,929 230,819
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 34,710 50,939
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 37,000 37,000
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11. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 May 2025 - 128,889
Profit for year - 36,985
Surplus on revaluation 171,585 -
Other comprehensive income for the year 171,585 -
Total comprehensive income for the year 171,585 36,985
Dividends paid - (74,647)
As at 30 April 2026 171,585 91,227
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