Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 04959128 Mr P M Goddard Mrs D Auger P M Goddard true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04959128 2024-11-30 04959128 2025-11-30 04959128 2024-12-01 2025-11-30 04959128 frs-core:CurrentFinancialInstruments 2025-11-30 04959128 frs-core:ComputerEquipment 2024-12-01 2025-11-30 04959128 frs-core:FurnitureFittings 2024-12-01 2025-11-30 04959128 frs-core:NetGoodwill 2025-11-30 04959128 frs-core:NetGoodwill 2024-12-01 2025-11-30 04959128 frs-core:NetGoodwill 2024-11-30 04959128 frs-core:LandBuildings 2025-11-30 04959128 frs-core:LandBuildings 2024-12-01 2025-11-30 04959128 frs-core:LandBuildings 2024-11-30 04959128 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 04959128 frs-core:MotorVehicles 2024-12-01 2025-11-30 04959128 frs-core:PlantMachinery 2025-11-30 04959128 frs-core:PlantMachinery 2024-12-01 2025-11-30 04959128 frs-core:PlantMachinery 2024-11-30 04959128 frs-core:ShareCapital 2025-11-30 04959128 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 04959128 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 04959128 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 04959128 frs-bus:SmallEntities 2024-12-01 2025-11-30 04959128 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 04959128 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 04959128 1 2024-12-01 2025-11-30 04959128 frs-bus:Director1 2024-12-01 2025-11-30 04959128 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 04959128 frs-countries:EnglandWales 2024-12-01 2025-11-30 04959128 2023-11-30 04959128 2024-11-30 04959128 2023-12-01 2024-11-30 04959128 frs-core:CurrentFinancialInstruments 2024-11-30 04959128 frs-core:ShareCapital 2024-11-30 04959128 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 04959128
Paul Michael Goddard Interiors Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Accounting Partnership Limited
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 04959128
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 3,317 5,183
3,317 5,183
CURRENT ASSETS
Stocks 2,000 2,000
Debtors 6 5,355 5,380
Cash at bank and in hand 22,169 28,181
29,524 35,561
Creditors: Amounts Falling Due Within One Year 7 (23,779 ) (30,508 )
NET CURRENT ASSETS (LIABILITIES) 5,745 5,053
TOTAL ASSETS LESS CURRENT LIABILITIES 9,062 10,236
NET ASSETS 9,062 10,236
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 8,962 10,136
SHAREHOLDERS' FUNDS 9,062 10,236
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For the year ending 30 November 2025 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 Income Statement.
On behalf of the board
Mr P M Goddard
Director
27/07/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Paul Michael Goddard Interiors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04959128 . The registered office is 66 Lawford Crescent, Yateley, GU46 6JX.
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.

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 to income statement over its estimated economic life of 10 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 straight line over 7 years
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on 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.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2024 40,000
As at 30 November 2025 40,000
Amortisation
As at 1 December 2024 40,000
As at 30 November 2025 40,000
Net Book Value
As at 30 November 2025 -
As at 1 December 2024 -
5. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 December 2024 5,296 60,364 65,660
As at 30 November 2025 5,296 60,364 65,660
Depreciation
As at 1 December 2024 4,536 55,941 60,477
Provided during the period 760 1,106 1,866
As at 30 November 2025 5,296 57,047 62,343
Net Book Value
As at 30 November 2025 - 3,317 3,317
As at 1 December 2024 760 4,423 5,183
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,650 -
Other debtors 2,705 5,380
5,355 5,380
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 970 13,495
Other creditors 13,321 5,782
Taxation and social security 9,488 11,231
23,779 30,508
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Ultimate Controlling Party
The company's ultimate controlling party is P M Goddard by virtue of his ownership of 100% of the issued share capital in the company.
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