Acorah Software Products - Accounts Production 19.3.600 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 01007213 Mr B Buckingham Miss C Buckingham Mr N Buckingham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01007213 2025-04-30 01007213 2026-04-30 01007213 2025-05-01 2026-04-30 01007213 frs-core:CurrentFinancialInstruments 2026-04-30 01007213 frs-core:Non-currentFinancialInstruments 2026-04-30 01007213 frs-core:BetweenOneFiveYears 2026-04-30 01007213 frs-core:ComputerEquipment 2026-04-30 01007213 frs-core:ComputerEquipment 2025-05-01 2026-04-30 01007213 frs-core:ComputerEquipment 2025-04-30 01007213 frs-core:FurnitureFittings 2026-04-30 01007213 frs-core:FurnitureFittings 2025-05-01 2026-04-30 01007213 frs-core:FurnitureFittings 2025-04-30 01007213 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-04-30 01007213 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-01 2026-04-30 01007213 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 01007213 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-04-30 01007213 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 01007213 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 01007213 frs-core:MotorVehicles 2026-04-30 01007213 frs-core:MotorVehicles 2025-05-01 2026-04-30 01007213 frs-core:MotorVehicles 2025-04-30 01007213 frs-core:PlantMachinery 2026-04-30 01007213 frs-core:PlantMachinery 2025-05-01 2026-04-30 01007213 frs-core:PlantMachinery 2025-04-30 01007213 frs-core:WithinOneYear 2026-04-30 01007213 frs-core:RevaluationReserve 2025-04-30 01007213 frs-core:RevaluationReserve 2026-04-30 01007213 frs-core:ShareCapital 2026-04-30 01007213 frs-core:RetainedEarningsAccumulatedLosses 2025-05-01 2026-04-30 01007213 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-04-30 01007213 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 01007213 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 01007213 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 01007213 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2025-04-30 01007213 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 01007213 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 01007213 frs-bus:SmallEntities 2025-05-01 2026-04-30 01007213 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 01007213 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 01007213 frs-bus:Director1 2025-05-01 2026-04-30 01007213 frs-bus:Director2 2025-05-01 2026-04-30 01007213 frs-bus:Director3 2025-05-01 2026-04-30 01007213 frs-countries:EnglandWales 2025-05-01 2026-04-30 01007213 2024-04-30 01007213 2025-04-30 01007213 2024-05-01 2025-04-30 01007213 frs-core:CurrentFinancialInstruments 2025-04-30 01007213 frs-core:Non-currentFinancialInstruments 2025-04-30 01007213 frs-core:BetweenOneFiveYears 2025-04-30 01007213 frs-core:WithinOneYear 2025-04-30 01007213 frs-core:RevaluationReserve 2025-04-30 01007213 frs-core:ShareCapital 2025-04-30 01007213 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 01007213
B.Buckingham And Sons Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Modus Accountants Ltd
Unit 1c Church Green
Witney
OX28 4YR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 01007213
2026 2025
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,572,324 1,643,611
1,572,324 1,643,611
CURRENT ASSETS
Stocks 5 65,000 65,000
Debtors 6 90,806 72,437
Cash at bank and in hand 343,185 310,483
498,991 447,920
Creditors: Amounts Falling Due Within One Year 7 (255,172 ) (131,735 )
NET CURRENT ASSETS (LIABILITIES) 243,819 316,185
TOTAL ASSETS LESS CURRENT LIABILITIES 1,816,143 1,959,796
Creditors: Amounts Falling Due After More Than One Year 8 (47,519 ) (206,285 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (56,467 ) (90,625 )
NET ASSETS 1,712,157 1,662,886
CAPITAL AND RESERVES
Called up share capital 10 19,000 19,000
Revaluation reserve 11 129,965 129,965
Profit and Loss Account 1,563,192 1,513,921
SHAREHOLDERS' FUNDS 1,712,157 1,662,886
Page 1
Page 2
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.
On behalf of the board
Miss C Buckingham
Director
13 August 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
B.Buckingham And Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01007213 . The registered office is Barnard Gate Lodge Farm, Barnard Gate, Witney, Oxon, OX29 6XE.
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:
Freehold -
Leasehold 6.67% Straight Line
Plant & Machinery 25% Straight Line
Motor Vehicles 33% Straight Line
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 33% Straight Line
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: 8 (2025: 8)
8 8
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 May 2025 1,205,176 146,374 1,494,586 349,490
Additions 69,541 - 78,749 -
As at 30 April 2026 1,274,717 146,374 1,573,335 349,490
Depreciation
As at 1 May 2025 - 146,374 1,254,347 169,742
Provided during the period - - 106,217 115,332
As at 30 April 2026 - 146,374 1,360,564 285,074
Net Book Value
As at 30 April 2026 1,274,717 - 212,771 64,416
As at 1 May 2025 1,205,176 - 240,239 179,748
Page 4
Page 5
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2025 27,171 3,496 3,226,293
Additions 5,289 848 154,427
As at 30 April 2026 32,460 4,344 3,380,720
Depreciation
As at 1 May 2025 9,671 2,548 1,582,682
Provided during the period 3,418 747 225,714
As at 30 April 2026 13,089 3,295 1,808,396
Net Book Value
As at 30 April 2026 19,371 1,049 1,572,324
As at 1 May 2025 17,500 948 1,643,611
5. Stocks
2026 2025
as restated
£ £
Finished goods 65,000 65,000
6. Debtors
2026 2025
as restated
£ £
Due within one year
Trade debtors 84,055 71,450
Other debtors 6,751 987
90,806 72,437
7. Creditors: Amounts Falling Due Within One Year
2026 2025
as restated
£ £
Net obligations under finance lease and hire purchase contracts 33,332 60,000
Trade creditors 35,316 15,938
Bank loans and overdrafts 5,663 -
Other creditors 103,666 14,198
Taxation and social security 77,195 41,599
255,172 131,735
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8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
as restated
£ £
Net obligations under finance lease and hire purchase contracts 29,227 176,667
Bank loans 18,292 29,618
47,519 206,285
9. Obligations Under Finance Leases and Hire Purchase
2026 2025
as restated
£ £
The future minimum finance lease payments are as follows:
Not later than one year 33,332 60,000
Later than one year and not later than five years 29,227 176,667
62,559 236,667
62,559 236,667
10. Share Capital
2026 2025
as restated
£ £
Allotted, Called up and fully paid 19,000 19,000
11. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 May 2025 129,965 1,604,546
As at 1 May 2025 as previously stated 129,965 1,604,546
Prior year adjustment - (90,625 )
As at 1 May 2025 as restated 129,965 1,513,921
1,513,921
Profit for the year and total comprehensive income - 59,271
Dividends paid - (10,000)
As at 30 April 2026 129,965 1,563,192
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