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 07551097 Mr Ben Couchman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07551097 2025-03-31 07551097 2026-03-31 07551097 2025-04-01 2026-03-31 07551097 frs-core:CurrentFinancialInstruments 2026-03-31 07551097 frs-core:Non-currentFinancialInstruments 2026-03-31 07551097 frs-core:BetweenOneFiveYears 2026-03-31 07551097 frs-core:ComputerEquipment 2026-03-31 07551097 frs-core:ComputerEquipment 2025-04-01 2026-03-31 07551097 frs-core:ComputerEquipment 2025-03-31 07551097 frs-core:FurnitureFittings 2026-03-31 07551097 frs-core:FurnitureFittings 2025-04-01 2026-03-31 07551097 frs-core:FurnitureFittings 2025-03-31 07551097 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 07551097 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 07551097 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 07551097 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 07551097 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 07551097 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 07551097 frs-core:MotorVehicles 2026-03-31 07551097 frs-core:MotorVehicles 2025-04-01 2026-03-31 07551097 frs-core:MotorVehicles 2025-03-31 07551097 frs-core:PlantMachinery 2026-03-31 07551097 frs-core:PlantMachinery 2025-04-01 2026-03-31 07551097 frs-core:PlantMachinery 2025-03-31 07551097 frs-core:WithinOneYear 2026-03-31 07551097 frs-core:ShareCapital 2026-03-31 07551097 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07551097 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07551097 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 07551097 frs-bus:SmallEntities 2025-04-01 2026-03-31 07551097 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07551097 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07551097 frs-bus:Director1 2025-04-01 2026-03-31 07551097 frs-countries:EnglandWales 2025-04-01 2026-03-31 07551097 2024-03-31 07551097 2025-03-31 07551097 2024-04-01 2025-03-31 07551097 frs-core:CurrentFinancialInstruments 2025-03-31 07551097 frs-core:Non-currentFinancialInstruments 2025-03-31 07551097 frs-core:BetweenOneFiveYears 2025-03-31 07551097 frs-core:WithinOneYear 2025-03-31 07551097 frs-core:ShareCapital 2025-03-31 07551097 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 07551097
UK Architectural Heritage Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
BK Plus (Ross on Wye)
19 Gloucester Road
Ross on Wye
Herefordshire
HR9 5LQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07551097
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 512,554 155,939
512,554 155,939
CURRENT ASSETS
Stocks 5 1,204,737 1,114,568
Debtors 6 35,998 26,225
Cash at bank and in hand 113,208 93,364
1,353,943 1,234,157
Creditors: Amounts Falling Due Within One Year 7 (457,921 ) (566,170 )
NET CURRENT ASSETS (LIABILITIES) 896,022 667,987
TOTAL ASSETS LESS CURRENT LIABILITIES 1,408,576 823,926
Creditors: Amounts Falling Due After More Than One Year 8 (230,979 ) (27,270 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (42,329 ) (34,910 )
NET ASSETS 1,135,268 761,746
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 1,135,266 761,744
SHAREHOLDERS' FUNDS 1,135,268 761,746
Page 1
Page 2
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 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 Ben Couchman
Director
01/07/2026
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
UK Architectural Heritage Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07551097 . The registered office is Grove Barn, Wormelow, Hereford, Herefordshire, HR2 8EG.
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 0%
Leasehold 20% Reducing Balance
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20% 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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
2.7. 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: 4 (2025: 4)
4 4
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 April 2025 - 2,650 21,046 203,065
Additions 320,000 - 48,781 10,500
As at 31 March 2026 320,000 2,650 69,827 213,565
Depreciation
As at 1 April 2025 - 1,293 8,839 88,039
Provided during the period - 272 5,239 29,194
As at 31 March 2026 - 1,565 14,078 117,233
Net Book Value
As at 31 March 2026 320,000 1,085 55,749 96,332
As at 1 April 2025 - 1,357 12,207 115,026
Page 4
Page 5
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 39,691 6,257 272,709
Additions 15,365 3,422 398,068
As at 31 March 2026 55,056 9,679 670,777
Depreciation
As at 1 April 2025 13,944 4,655 116,770
Provided during the period 5,794 954 41,453
As at 31 March 2026 19,738 5,609 158,223
Net Book Value
As at 31 March 2026 35,318 4,070 512,554
As at 1 April 2025 25,747 1,602 155,939
5. Stocks
2026 2025
£ £
Stock 1,204,737 1,114,568
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 29,679 21,491
Other debtors 6,319 4,734
35,998 26,225
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 13,635 13,636
Trade creditors 35,883 28,367
Bank loans and overdrafts 21,956 852
Other creditors 233,193 378,843
Taxation and social security 153,254 144,472
457,921 566,170
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 13,635 27,270
Bank loans 217,344 -
230,979 27,270
9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,635 13,636
Later than one year and not later than five years 13,635 27,270
27,270 40,906
27,270 40,906
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
Page 6