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 07581016 Mr D A Fumagalli Mr M Pirnazari Mr M S Chandler Mrs S Pirnazari true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07581016 2025-03-31 07581016 2026-03-31 07581016 2025-04-01 2026-03-31 07581016 frs-core:CurrentFinancialInstruments 2026-03-31 07581016 frs-core:FurnitureFittings 2026-03-31 07581016 frs-core:FurnitureFittings 2025-04-01 2026-03-31 07581016 frs-core:FurnitureFittings 2025-03-31 07581016 frs-core:MotorVehicles 2026-03-31 07581016 frs-core:MotorVehicles 2025-04-01 2026-03-31 07581016 frs-core:MotorVehicles 2025-03-31 07581016 frs-core:PlantMachinery 2026-03-31 07581016 frs-core:PlantMachinery 2025-04-01 2026-03-31 07581016 frs-core:PlantMachinery 2025-03-31 07581016 frs-core:ShareCapital 2026-03-31 07581016 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07581016 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07581016 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 07581016 frs-bus:SmallEntities 2025-04-01 2026-03-31 07581016 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07581016 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07581016 1 2025-04-01 2026-03-31 07581016 frs-bus:Director1 2025-04-01 2026-03-31 07581016 frs-bus:Director2 2025-04-01 2026-03-31 07581016 frs-bus:Director3 2025-04-01 2026-03-31 07581016 frs-bus:Director4 2025-04-01 2026-03-31 07581016 frs-countries:EnglandWales 2025-04-01 2026-03-31 07581016 2024-03-31 07581016 2025-03-31 07581016 2024-04-01 2025-03-31 07581016 frs-core:CurrentFinancialInstruments 2025-03-31 07581016 frs-core:ShareCapital 2025-03-31 07581016 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 07581016
Sam's Gutters Limited
Financial Statements
For The Year Ended 31 March 2026
Sam's Gutters Limited
Contents
Contents

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

Page 1
Sam's Gutters Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 07581016

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 19,785 |  | 24,182
|  |  | 19,785 |  | 24,182
CURRENT ASSETS
Stocks | 5 | 7,828 |  | 7,534 |
Debtors | 6 | 60,521 |  | 60,232 |
Cash at bank and in hand |  | 378,960 |  | 534,424 |
|  | 447,309 |  | 602,190 |
Creditors: Amounts Falling Due Within One Year | 7 | (147,042 ) |  | (235,850 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 300,267 |  | 366,340
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 320,052 |  | 390,522
NET ASSETS |  |  | 320,052 |  | 390,522
CAPITAL AND RESERVES
Called up share capital | 8 |  | 104 |  | 104
Profit and Loss Account |  |  | 319,948 |  | 390,418
SHAREHOLDERS' FUNDS |  |  | 320,052 |  | 390,522

Page 1
Page 2
Sam's Gutters 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 D A Fumagalli Director
17 August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Sam's Gutters Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Sam's Gutters Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07581016 . The registered office is 1st Floor Offices, 91-93 Lingfield Road, East Grinstead, West Sussex, RH19 2EL.
The company's principal activity continues to be that of gutter clearing, repairs and replacements, soffits and fascia installations or replacements, roof repairs, chimney repairs, pointing and solar panel cleaning.
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.
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 | 6 years straight-line
Motor Vehicles | 4 years straight-line
Fixtures & Fittings | 3 years straight-line

2.4. 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.
2.5. Cash and Cash Equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Page 3
Page 4
Sam's Gutters Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2025: 12)
14 12
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 4,267 | 120,380 | 24,013 | 148,660
Additions | - | 12,200 | - | 12,200
Disposals | - | (14,122 ) | - | (14,122 )
As at 31 March 2026 | 4,267 | 118,458 | 24,013 | 146,738
Depreciation
As at 1 April 2025 | 2,361 | 98,104 | 24,013 | 124,478
Provided during the period | 435 | 9,583 | - | 10,018
Disposals | - | (7,543 ) | - | (7,543 )
As at 31 March 2026 | 2,796 | 100,144 | 24,013 | 126,953
Net Book Value
As at 31 March 2026 | 1,471 | 18,314 | - | 19,785
As at 1 April 2025 | 1,906 | 22,276 | - | 24,182

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | 7,828 |  | 7,534

Page 4
Page 5
Sam's Gutters Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 56,718 |  | 60,151
Other debtors | 3,803 |  | 81
| 60,521 |  | 60,232

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 13,826 |  | 11,119
Other creditors | 24,939 |  | 15,977
Taxation and social security | 108,277 |  | 208,754
| 147,042 |  | 235,850

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 104 |  | 104

9. Directors Advances, Credits and Guarantees
Included in other creditors due within one year is a loan from the directors, Mr D Fumagalli amounting to £(1,691); 2025 - £(1,379) and Mr M Pirnazari amounting to £(314); 2025 - (2).
10. Controlling Parties
The company was controlled throughout the current and previous period by its directors, Mr D Fumagalli and Mr M Pirnazari, by virtue of the fact that between them they control all of the company’s ordinary issued share capital.
Page 5