Acorah Software Products - Accounts Production 19.2.350 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 09564963 Mr Peter Howell Mrs Tracey Howell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09564963 2025-04-30 09564963 2026-04-30 09564963 2025-05-01 2026-04-30 09564963 frs-core:CurrentFinancialInstruments 2026-04-30 09564963 frs-core:Non-currentFinancialInstruments 2026-04-30 09564963 frs-core:BetweenOneFiveYears 2026-04-30 09564963 frs-core:ComputerEquipment 2025-05-01 2026-04-30 09564963 frs-core:MotorVehicles 2026-04-30 09564963 frs-core:MotorVehicles 2025-05-01 2026-04-30 09564963 frs-core:MotorVehicles 2025-04-30 09564963 frs-core:WithinOneYear 2026-04-30 09564963 frs-core:ShareCapital 2026-04-30 09564963 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 09564963 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 09564963 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 09564963 frs-bus:SmallEntities 2025-05-01 2026-04-30 09564963 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 09564963 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 09564963 frs-bus:Director1 2025-05-01 2026-04-30 09564963 frs-bus:Director2 2025-05-01 2026-04-30 09564963 frs-countries:EnglandWales 2025-05-01 2026-04-30 09564963 2024-04-30 09564963 2025-04-30 09564963 2024-05-01 2025-04-30 09564963 frs-core:CurrentFinancialInstruments 2025-04-30 09564963 frs-core:Non-currentFinancialInstruments 2025-04-30 09564963 frs-core:BetweenOneFiveYears 2025-04-30 09564963 frs-core:WithinOneYear 2025-04-30 09564963 frs-core:ShareCapital 2025-04-30 09564963 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 09564963
P & T Howell Services Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09564963
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 51,398 23,024
51,398 23,024
CURRENT ASSETS
Debtors 5 6,174 6,029
Cash at bank and in hand 4,349 2,524
10,523 8,553
Creditors: Amounts Falling Due Within One Year 6 (10,297 ) (5,498 )
NET CURRENT ASSETS (LIABILITIES) 226 3,055
TOTAL ASSETS LESS CURRENT LIABILITIES 51,624 26,079
Creditors: Amounts Falling Due After More Than One Year 7 (45,026 ) (21,469 )
NET ASSETS 6,598 4,610
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 6,398 4,410
SHAREHOLDERS' FUNDS 6,598 4,610
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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.
The financial statements were approved by the board of directors on 7 August 2026 and were signed on its behalf by:
Mrs Tracey Howell
Director
7th August 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
P & T Howell Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09564963 . The registered office is 48 Cumberland Road, Chafford Hundred, Grays, Essex, RM16 6DS.
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:
Motor Vehicles 25% reducing balance
Computer Equipment Reducing @ 25%
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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
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: 2 (2025: 2)
2 2
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4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 May 2025 24,025
Additions 35,614
As at 30 April 2026 59,639
Depreciation
As at 1 May 2025 1,001
Provided during the period 7,240
As at 30 April 2026 8,241
Net Book Value
As at 30 April 2026 51,398
As at 1 May 2025 23,024
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 895 1,000
Directors' loan accounts 5,279 5,029
6,174 6,029
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 8,810 3,334
Trade creditors (1 ) 1
Bank loans and overdrafts 1,334 2,000
Corporation tax - 113
Other taxes and social security 150 50
Directors' loan accounts 4 -
10,297 5,498
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7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 45,026 20,136
Bank loans - 1,333
45,026 21,469
8. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,810 3,334
Later than one year and not later than five years 45,026 20,136
53,836 23,470
53,836 23,470
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 200 200
10. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 17,000 18,500
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