Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2024 1 April 2023 false 1 April 2024 31 August 2025 31 August 2025 06565814 Mr Mark Wallis Mr Mark Wallis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06565814 2024-03-31 06565814 2025-08-31 06565814 2024-04-01 2025-08-31 06565814 frs-core:CurrentFinancialInstruments 2025-08-31 06565814 frs-core:Non-currentFinancialInstruments 2025-08-31 06565814 frs-core:ComputerEquipment 2025-08-31 06565814 frs-core:ComputerEquipment 2024-04-01 2025-08-31 06565814 frs-core:ComputerEquipment 2024-03-31 06565814 frs-core:FurnitureFittings 2025-08-31 06565814 frs-core:FurnitureFittings 2024-04-01 2025-08-31 06565814 frs-core:FurnitureFittings 2024-03-31 06565814 frs-core:MotorVehicles 2025-08-31 06565814 frs-core:MotorVehicles 2024-04-01 2025-08-31 06565814 frs-core:MotorVehicles 2024-03-31 06565814 frs-core:PlantMachinery 2025-08-31 06565814 frs-core:PlantMachinery 2024-04-01 2025-08-31 06565814 frs-core:PlantMachinery 2024-03-31 06565814 frs-core:ShareCapital 2025-08-31 06565814 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 06565814 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-08-31 06565814 frs-bus:FilletedAccounts 2024-04-01 2025-08-31 06565814 frs-bus:SmallEntities 2024-04-01 2025-08-31 06565814 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-08-31 06565814 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-08-31 06565814 frs-bus:Director1 2024-04-01 2025-08-31 06565814 frs-bus:CompanySecretary1 2024-04-01 2025-08-31 06565814 frs-countries:EnglandWales 2024-04-01 2025-08-31 06565814 2023-03-31 06565814 2024-03-31 06565814 2023-04-01 2024-03-31 06565814 frs-core:CurrentFinancialInstruments 2024-03-31 06565814 frs-core:Non-currentFinancialInstruments 2024-03-31 06565814 frs-core:ShareCapital 2024-03-31 06565814 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06565814
COVERGUARD SERVICES LTD
Unaudited Financial Statements
For the Period 1 April 2024 to 31 August 2025
Peter Upton
Peter Upton Limited
Bridge House, 2 Bridge Avenue
Maidenhead
SL6 1RR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06565814
31 August 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25 442
25 442
CURRENT ASSETS
Debtors 5 64,529 143,588
Cash at bank and in hand 886 69
65,415 143,657
Creditors: Amounts Falling Due Within One Year 6 (87,810 ) (79,120 )
NET CURRENT ASSETS (LIABILITIES) (22,395 ) 64,537
TOTAL ASSETS LESS CURRENT LIABILITIES (22,370 ) 64,979
Creditors: Amounts Falling Due After More Than One Year 7 (24,653 ) (25,833 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (11 )
NET (LIABILITIES)/ASSETS (47,023 ) 39,135
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (47,123 ) 39,035
SHAREHOLDERS' FUNDS (47,023) 39,135
Page 1
Page 2
For the period ending 31 August 2025 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 Mark Wallis
Director
10/08/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
COVERGUARD SERVICES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 06565814 . The registered office is 88 High Street, Stony Stratford, Milton Keynes, MK11 1AH.
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:
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
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.
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 period, 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.
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3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 8,909 6,369 14,409 4,135 33,822
As at 31 August 2025 8,909 6,369 14,409 4,135 33,822
Depreciation
As at 1 April 2024 8,909 6,369 14,069 4,033 33,380
Provided during the period - - 315 102 417
As at 31 August 2025 8,909 6,369 14,384 4,135 33,797
Net Book Value
As at 31 August 2025 - - 25 - 25
As at 1 April 2024 - - 340 102 442
5. Debtors
31 August 2025 31 March 2024
£ £
Due within one year
Trade debtors 6,610 8,154
Other debtors - 482
6,610 8,636
Due after more than one year
Amounts owed by related parties 57,919 134,952
64,529 143,588
6. Creditors: Amounts Falling Due Within One Year
31 August 2025 31 March 2024
£ £
Bank loans and overdrafts 10,000 10,000
Corporation tax 8,236 -
Other taxes and social security 105 749
VAT 10,698 4,882
Other creditors 10,035 11,894
Accruals and deferred income 5,869 760
Director's loan account 42,867 50,835
87,810 79,120
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
31 August 2025 31 March 2024
£ £
Bank loans 24,653 25,833
8. Share Capital
31 August 2025 31 March 2024
£ £
Allotted, Called up and fully paid 100 100
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