Acorah Software Products - Accounts Production 19.3.600 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 04147230 Mr Michael Clark iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04147230 2025-01-31 04147230 2026-01-31 04147230 2025-02-01 2026-01-31 04147230 frs-core:CurrentFinancialInstruments 2026-01-31 04147230 frs-core:Non-currentFinancialInstruments 2026-01-31 04147230 frs-core:BetweenOneFiveYears 2026-01-31 04147230 frs-core:FurnitureFittings 2026-01-31 04147230 frs-core:FurnitureFittings 2025-02-01 2026-01-31 04147230 frs-core:FurnitureFittings 2025-01-31 04147230 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 04147230 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 04147230 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 04147230 frs-core:MotorVehicles 2026-01-31 04147230 frs-core:MotorVehicles 2025-02-01 2026-01-31 04147230 frs-core:MotorVehicles 2025-01-31 04147230 frs-core:PlantMachinery 2026-01-31 04147230 frs-core:PlantMachinery 2025-02-01 2026-01-31 04147230 frs-core:PlantMachinery 2025-01-31 04147230 frs-core:WithinOneYear 2026-01-31 04147230 frs-core:ShareCapital 2026-01-31 04147230 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 04147230 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 04147230 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 04147230 frs-bus:SmallEntities 2025-02-01 2026-01-31 04147230 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 04147230 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 04147230 frs-bus:Director1 2025-02-01 2026-01-31 04147230 frs-countries:EnglandWales 2025-02-01 2026-01-31 04147230 2024-01-31 04147230 2025-01-31 04147230 2024-02-01 2025-01-31 04147230 frs-core:CurrentFinancialInstruments 2025-01-31 04147230 frs-core:Non-currentFinancialInstruments 2025-01-31 04147230 frs-core:BetweenOneFiveYears 2025-01-31 04147230 frs-core:WithinOneYear 2025-01-31 04147230 frs-core:ShareCapital 2025-01-31 04147230 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 04147230
Clark Lifting Solutions UK Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Clark Lifting Solutions UK Ltd
Contents
Contents

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

Page 1
Clark Lifting Solutions UK Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 04147230

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,523,025 |  | 4,729,812
|  |  | 4,523,025 |  | 4,729,812
CURRENT ASSETS
Debtors | 5 | 126,858 |  | 149,768 |
Cash at bank and in hand |  | 4,962 |  | 119 |
|  | 131,820 |  | 149,887 |
Creditors: Amounts Falling Due Within One Year | 6 | (563,792 ) |  | (584,507 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (431,972 ) |  | (434,620 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,091,053 |  | 4,295,192
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (2,249,598 ) |  | (2,481,638 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (354,455 ) |  | (343,143 )
NET ASSETS |  |  | 1,487,000 |  | 1,470,411
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1 |  | 1
Profit and Loss Account |  |  | 1,486,999 |  | 1,470,410
SHAREHOLDERS' FUNDS |  |  | 1,487,000 |  | 1,470,411

Page 1
Page 2
Clark Lifting Solutions UK Ltd
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 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 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 Michael Clark Director
31st July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Clark Lifting Solutions UK Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Clark Lifting Solutions UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04147230 . The registered office is Bridge Garage, Henfield Road, Cowfold, West Sussex, RH13 8DT.
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:

Freehold | 1% straight line
Plant & Machinery | 5% reducing balance, but not in year of purchase.
Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 10% 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. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
Page 3
Page 4
Clark Lifting Solutions UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 1 |  | 1
Sales, marketing and distribution | 5 |  | 5
| 6 |  | 6

4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 February 2025 | 1,100,844 | 4,069,307 | 27,322 | 45,046 | 5,242,519
Disposals | - | (248,665 ) | - | - | (248,665 )
As at 31 January 2026 | 1,100,844 | 3,820,642 | 27,322 | 45,046 | 4,993,854
Depreciation
As at 1 February 2025 | 73,199 | 378,244 | 27,322 | 33,942 | 512,707
Provided during the period | 20,846 | 184,553 | - | 1,388 | 206,787
Disposals | - | (248,665 ) | - | - | (248,665 )
As at 31 January 2026 | 94,045 | 314,132 | 27,322 | 35,330 | 470,829
Net Book Value
As at 31 January 2026 | 1,006,799 | 3,506,510 | - | 9,716 | 4,523,025
As at 1 February 2025 | 1,027,645 | 3,691,063 | - | 11,104 | 4,729,812

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 109,605 |  | 143,952
Other taxes and social security | 17,253 |  | 5,816
| 126,858 |  | 149,768

Page 4
Page 5
Clark Lifting Solutions UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 304,934 |  | 347,688
Trade creditors | 93,362 |  | 54,814
Bank loans and overdrafts | 150,671 |  | 168,205
Accruals and deferred income | 3,000 |  | 1,800
Director's loan account | 11,825 |  | 12,000
| 563,792 |  | 584,507

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 497,843 |  | 820,004
Bank loans | 126,515 |  | 97,731
Director's loan account | 1,625,240 |  | 1,563,903
| 2,249,598 |  | 2,481,638

8. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 304,934 |  | 347,688
Later than one year and not later than five years | 497,843 |  | 820,004
| 802,777 |  | 1,167,692
| 802,777 |  | 1,167,692

9. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 354,455 |  | 343,143

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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