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Registered number: 07986448
ECT Environmental Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
SIFAR LTD
Unit 14 Hall Road
The Maltings Industrial Estate
Southminster
CM0 7EQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07986448
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 420,173 267,275
Investments 5 9,204 9,204
429,377 276,479
CURRENT ASSETS
Stocks 6 33,512 33,940
Debtors 7 417,890 604,176
Cash at bank and in hand 1,190,786 681,501
1,642,188 1,319,617
Creditors: Amounts Falling Due Within One Year 8 (592,411 ) (504,952 )
NET CURRENT ASSETS (LIABILITIES) 1,049,777 814,665
TOTAL ASSETS LESS CURRENT LIABILITIES 1,479,154 1,091,144
Creditors: Amounts Falling Due After More Than One Year 9 (251,801 ) (99,267 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (100,869 ) -
NET ASSETS 1,126,484 991,877
CAPITAL AND RESERVES
Called up share capital 11 200 200
Capital redemption reserve (70,000 ) (70,000 )
Profit and Loss Account 1,196,284 1,061,677
SHAREHOLDERS' FUNDS 1,126,484 991,877
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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 Scott Murray
Director
5th August 2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
ECT Environmental Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07986448 . The registered office is Unit 6 Fanton Hall Farm, Arterial Road, Wickford, Essex, SS12 9JF.
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% on Cost
Motor Vehicles 25% on Cost
Computer Equipment 25% on Cost
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. 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.
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2.6. 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 year, 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2025: 22)
25 22
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2025 109,203 412,136 521,339
Additions 15,933 248,866 264,799
Disposals - (23,995 ) (23,995 )
As at 31 March 2026 125,136 637,007 762,143
Depreciation
As at 1 April 2025 30,809 223,255 254,064
Provided during the period 27,431 84,470 111,901
Disposals - (23,995 ) (23,995 )
As at 31 March 2026 58,240 283,730 341,970
Net Book Value
As at 31 March 2026 66,896 353,277 420,173
As at 1 April 2025 78,394 188,881 267,275
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5. Investments
Other
£
Cost or Valuation
As at 1 April 2025 9,204
As at 31 March 2026 9,204
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 9,204
As at 1 April 2025 9,204
6. Stocks
2026 2025
£ £
Stock 33,512 33,940
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 363,244 394,725
Other debtors 54,646 209,451
417,890 604,176
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 85,790 53,072
Trade creditors 155,911 204,742
Other loans 1,667 11,667
Other creditors 141,090 105,121
Taxation and social security 207,953 130,350
592,411 504,952
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 250,601 98,067
Other creditors 1,200 1,200
251,801 99,267
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10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 85,790 53,072
Later than one year and not later than five years 250,601 98,067
336,391 151,139
336,391 151,139
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 200 200
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Scott Murray 36,830 26,735 53,565 - 10,000
The above loan is unsecured, interest free and repayable on demand.  The loan was repaid within 9 months of the year end.
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