Acorah Software Products - Accounts Production 19.3.600 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 04758199 Mr C Duce Mrs P Duce Mr W Duce iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04758199 2025-05-31 04758199 2026-05-31 04758199 2025-06-01 2026-05-31 04758199 frs-core:CurrentFinancialInstruments 2026-05-31 04758199 frs-core:FurnitureFittings 2026-05-31 04758199 frs-core:FurnitureFittings 2025-06-01 2026-05-31 04758199 frs-core:FurnitureFittings 2025-05-31 04758199 frs-core:NetGoodwill 2026-05-31 04758199 frs-core:NetGoodwill 2025-06-01 2026-05-31 04758199 frs-core:NetGoodwill 2025-05-31 04758199 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-05-31 04758199 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-01 2026-05-31 04758199 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-31 04758199 frs-core:MotorVehicles 2026-05-31 04758199 frs-core:MotorVehicles 2025-06-01 2026-05-31 04758199 frs-core:MotorVehicles 2025-05-31 04758199 frs-core:PlantMachinery 2026-05-31 04758199 frs-core:PlantMachinery 2025-06-01 2026-05-31 04758199 frs-core:PlantMachinery 2025-05-31 04758199 frs-core:ShareCapital 2026-05-31 04758199 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 04758199 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 04758199 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 04758199 frs-bus:SmallEntities 2025-06-01 2026-05-31 04758199 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 04758199 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 04758199 frs-bus:Director1 2025-06-01 2026-05-31 04758199 frs-bus:Director2 2025-06-01 2026-05-31 04758199 frs-bus:Director3 2025-06-01 2026-05-31 04758199 frs-countries:EnglandWales 2025-06-01 2026-05-31 04758199 2024-05-31 04758199 2025-05-31 04758199 2024-06-01 2025-05-31 04758199 frs-core:CurrentFinancialInstruments 2025-05-31 04758199 frs-core:ShareCapital 2025-05-31 04758199 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 04758199
William Duce Limited
Financial Statements
For The Year Ended 31 May 2026
William Duce Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
William Duce Limited
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 04758199

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 155,851 |  | 95,106
|  |  | 155,851 |  | 95,106
CURRENT ASSETS
Stocks | 6 | 5,750 |  | 2,440 |
Debtors | 7 | 504,997 |  | 367,591 |
Cash at bank and in hand |  | 307,341 |  | 77,045 |
|  | 818,088 |  | 447,076 |
Creditors: Amounts Falling Due Within One Year | 8 | (466,120 ) |  | (216,073 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 351,968 |  | 231,003
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 507,819 |  | 326,109
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (39,000 ) |  | (24,000 )
NET ASSETS |  |  | 468,819 |  | 302,109
CAPITAL AND RESERVES
Called up share capital | 10 |  | 302 |  | 302
Profit and Loss Account |  |  | 468,517 |  | 301,807
SHAREHOLDERS' FUNDS |  |  | 468,819 |  | 302,109

Page 1
Page 2
William Duce Limited
Balance Sheet (continued)
As At 31 May 2026
For the year ending 31 May 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 C Duce Director
4 August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
William Duce Limited
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
William Duce Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04758199 . The registered office is Unit 4b Swinton Meadows Industrial Estate, Swinton, Mexborough, S64 8AB. The principal activity of the company during the year was the provision of commercial plumbing services.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised on a straight-line basis over the useful economic life of the asset. Where a reliable estimate of the useful life of goodwill cannot be made, the life is presumed not to exceed five years.
2.4. 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 | 5 years straight line
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 33% reducing balance

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.
Page 3
Page 4
William Duce Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2025: 12)
12 12
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2025 | 30,000
As at 31 May 2026 | 30,000
Amortisation
As at 1 June 2025 | 30,000
As at 31 May 2026 | 30,000
Net Book Value
As at 31 May 2026 | -
As at 1 June 2025 | -

Page 4
Page 5
William Duce Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 June 2025 | 20,417 | 24,970 | 201,583 | 8,553 | 255,523
Additions | - | - | 99,078 | 3,455 | 102,533
Disposals | - | - | (18,461 ) | - | (18,461 )
As at 31 May 2026 | 20,417 | 24,970 | 282,200 | 12,008 | 339,595
Depreciation
As at 1 June 2025 | 20,417 | 22,150 | 111,671 | 6,179 | 160,417
Provided during the period | - | 601 | 35,408 | 1,397 | 37,406
Disposals | - | - | (14,079 ) | - | (14,079 )
As at 31 May 2026 | 20,417 | 22,751 | 133,000 | 7,576 | 183,744
Net Book Value
As at 31 May 2026 | - | 2,219 | 149,200 | 4,432 | 155,851
As at 1 June 2025 | - | 2,820 | 89,912 | 2,374 | 95,106

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 5,750 |  | 2,440

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 496,068 |  | 359,114
Other debtors | 8,929 |  | 8,477
| 504,997 |  | 367,591

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 41,492 |  | 69,429
Amounts owed to group undertakings | 172,132 |  | -
Other creditors | 33,104 |  | 57,043
Taxation and social security | 219,392 |  | 89,601
| 466,120 |  | 216,073

Page 5
Page 6
William Duce Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
9. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 39,000 |  | 24,000

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 302 |  | 302

11. Dividends

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 148,000 |  | 398,000

Page 6