Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 02375567 Mr Andrew Carr Mr Shoukat Ali Mr Steven Wilson Mr Martin Shaw Mrs Elaine Eld iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02375567 2025-03-31 02375567 2026-03-31 02375567 2025-04-01 2026-03-31 02375567 frs-core:CurrentFinancialInstruments 2026-03-31 02375567 frs-core:Non-currentFinancialInstruments 2026-03-31 02375567 frs-core:BetweenOneFiveYears 2026-03-31 02375567 frs-core:FurnitureFittings 2026-03-31 02375567 frs-core:FurnitureFittings 2025-04-01 2026-03-31 02375567 frs-core:FurnitureFittings 2025-03-31 02375567 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 02375567 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 02375567 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 02375567 frs-core:MotorVehicles 2026-03-31 02375567 frs-core:MotorVehicles 2025-04-01 2026-03-31 02375567 frs-core:MotorVehicles 2025-03-31 02375567 frs-core:PlantMachinery 2026-03-31 02375567 frs-core:PlantMachinery 2025-04-01 2026-03-31 02375567 frs-core:PlantMachinery 2025-03-31 02375567 frs-core:WithinOneYear 2026-03-31 02375567 frs-core:CapitalRedemptionReserve 2026-03-31 02375567 frs-core:ShareCapital 2026-03-31 02375567 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 02375567 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 02375567 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 02375567 frs-bus:SmallEntities 2025-04-01 2026-03-31 02375567 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 02375567 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 02375567 frs-bus:Director1 2025-04-01 2026-03-31 02375567 frs-bus:Director2 2025-04-01 2026-03-31 02375567 frs-bus:Director3 2025-04-01 2026-03-31 02375567 frs-bus:Director4 2025-04-01 2026-03-31 02375567 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 02375567 frs-countries:EnglandWales 2025-04-01 2026-03-31 02375567 2024-03-31 02375567 2025-03-31 02375567 2024-04-01 2025-03-31 02375567 frs-core:CurrentFinancialInstruments 2025-03-31 02375567 frs-core:Non-currentFinancialInstruments 2025-03-31 02375567 frs-core:BetweenOneFiveYears 2025-03-31 02375567 frs-core:WithinOneYear 2025-03-31 02375567 frs-core:CapitalRedemptionReserve 2025-03-31 02375567 frs-core:ShareCapital 2025-03-31 02375567 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 02375567
Fascel Group Limited
Financial Statements
For The Year Ended 31 March 2026
AK Accounts & Taxation Limited
The Whitehouse
Hockliffe Road
Leighton Buzzard
Beds
LU7 1HD
Fascel Group Limited
Contents
Contents

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

Page 1
Fascel Group Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 02375567

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 190,306 |  | 81,334
|  |  | 190,306 |  | 81,334
CURRENT ASSETS
Stocks | 5 | 16,566 |  | 24,324 |
Debtors | 6 | 2,661,019 |  | 3,696,956 |
Cash at bank and in hand |  | 2,351,452 |  | 1,164,764 |
|  | 5,029,037 |  | 4,886,044 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,804,947 ) |  | (2,664,092 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,224,090 |  | 2,221,952
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,414,396 |  | 2,303,286
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (115,163 ) |  | (10,966 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (20,334 ) |  | (20,334 )
NET ASSETS |  |  | 2,278,899 |  | 2,271,986
CAPITAL AND RESERVES
Called up share capital | 10 |  | 426 |  | 366
Capital redemption reserve |  |  | 1,634 |  | 1,634
Profit and Loss Account |  |  | 2,276,839 |  | 2,269,986
SHAREHOLDERS' FUNDS |  |  | 2,278,899 |  | 2,271,986

Page 1
Page 2
Fascel Group Limited
Balance Sheet (continued)
As At 31 March 2026
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 Andrew Carr Director
11/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Fascel Group Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Fascel Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02375567 . The registered office is 32 Camford Way, Luton, Beds, LU3 3AN.
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 recognised to the extent that it is probable that the econonmic benefits will flow to the company and it can be reliably measured. Turnover is measured as fair value of the consideration received or receivable, excluding discounts, rebates, VAT and other sales taxes. The following criteria must also be met before turnover is recognised:
In respect of long term contracts and contracts for on-going services, turnover represents the value of work applicableto the activity in the year, ascertained by reference to the stage of completion. This turnover is matched with the applicable costs, resulting in the reporting of attributable profit proportionate to the contract activity. Where the outcome of a contract cannot be foreseen with reasonable certainty but no loss is expected, turnover and costs are recorded as the activity progresses using a zero estimate of profit.
Estimates of total contract costs and turnover are reviewed periodically and the cumulative effects of the changes are recognised in the period in which they are identified. All known or aticipated losses are provided for in full as soon as they are foreseen. All costs incurred are recorded as cost of sales.
Turnover recognised in excess of amounts billed are classified as amounts recoverable on contracts and included in debtors, with the converse being dealt with as payments on account included in creditors.
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:

Leasehold | straight line over the life of the lease
Plant & Machinery | 25% per annum reducing balance
Motor Vehicles | 25% per annuam reducing balance
Fixtures & Fittings | 25% per annum reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectvely if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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.
Page 3
Page 4
Fascel Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the coat purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.
At each balance sheet date, stocks are assessed for impairment, the acrrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognsed immediatley in the statement of income and retained earnings.
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: 39 (2025: 40)
39 40
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 32,983 | 56,074 | 255,207 | 93,134 | 437,398
Additions | - | - | 170,830 | 1,200 | 172,030
As at 31 March 2026 | 32,983 | 56,074 | 426,037 | 94,334 | 609,428
Depreciation
As at 1 April 2025 | 32,983 | 52,353 | 181,651 | 89,077 | 356,064
Provided during the period | - | 930 | 61,097 | 1,031 | 63,058
As at 31 March 2026 | 32,983 | 53,283 | 242,748 | 90,108 | 419,122
Net Book Value
As at 31 March 2026 | - | 2,791 | 183,289 | 4,226 | 190,306
As at 1 April 2025 | - | 3,721 | 73,556 | 4,057 | 81,334

Page 4
Page 5
Fascel Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Materials | 16,566 |  | 24,324

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 183,597 |  | 277,663
Amounts recoverable on contracts | 988,684 |  | 1,917,187
Amounts owed by group undertakings | 473,010 |  | 544,681
Other debtors | 1,015,728 |  | 957,425
| 2,661,019 |  | 3,696,956

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 22,025 |  | 11,963
Trade creditors | 1,889,370 |  | 1,975,849
Other creditors | 639,982 |  | 519,884
Taxation and social security | 253,570 |  | 156,396
| 2,804,947 |  | 2,664,092

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 115,163 |  | 10,966

9. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 22,025 |  | 11,963
Later than one year and not later than five years | 115,163 |  | 10,966
| 137,188 |  | 22,929
| 137,188 |  | 22,929

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 426 |  | 366

Page 5