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 06497215 Mr R C Eaton Mrs V Preestley-Fellows iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06497215 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2026-03-31 06497215 2025-03-31 06497215 2026-03-31 06497215 2025-04-01 2026-03-31 06497215 frs-core:CurrentFinancialInstruments 2026-03-31 06497215 frs-core:Non-currentFinancialInstruments 2026-03-31 06497215 frs-core:NetGoodwill 2026-03-31 06497215 frs-core:NetGoodwill 2025-04-01 2026-03-31 06497215 frs-core:NetGoodwill 2025-03-31 06497215 frs-core:LandBuildings 2026-03-31 06497215 frs-core:LandBuildings 2025-04-01 2026-03-31 06497215 frs-core:LandBuildings 2025-03-31 06497215 frs-core:PlantMachinery 2026-03-31 06497215 frs-core:PlantMachinery 2025-04-01 2026-03-31 06497215 frs-core:PlantMachinery 2025-03-31 06497215 frs-core:ShareCapital 2026-03-31 06497215 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 06497215 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06497215 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 06497215 frs-bus:SmallEntities 2025-04-01 2026-03-31 06497215 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06497215 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06497215 frs-bus:Director1 2025-04-01 2026-03-31 06497215 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 06497215 frs-countries:EnglandWales 2025-04-01 2026-03-31 06497215 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-03-31 06497215 2024-03-31 06497215 2025-03-31 06497215 2024-04-01 2025-03-31 06497215 frs-core:CurrentFinancialInstruments 2025-03-31 06497215 frs-core:Non-currentFinancialInstruments 2025-03-31 06497215 frs-core:ShareCapital 2025-03-31 06497215 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Eaton Carpentry Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06497215
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible assets 5 626,128 626,939
626,128 626,939
CURRENT ASSETS
Debtors 6 439,476 601,127
Cash at bank and in hand 42,375 -
481,851 601,127
Creditors: Amounts Falling Due Within One Year 7 (474,037 ) (569,764 )
NET CURRENT ASSETS (LIABILITIES) 7,814 31,363
TOTAL ASSETS LESS CURRENT LIABILITIES 633,942 658,302
Creditors: Amounts Falling Due After More Than One Year 8 (190,026 ) (208,040 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,495 ) (1,649 )
NET ASSETS 442,421 448,613
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 442,321 448,513
SHAREHOLDERS' FUNDS 442,421 448,613
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 R C Eaton
Director
18th 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
Eaton Carpentry Limited is a private company, limited by shares, incorporated in England & Wales. The company's registered number and registered office address can be found on the Company Information page. 
The company's place of business is 77 Fore Street, Topsham, Devon, EX3 0HQ.
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 from the sale of services, excluding discounts, rebates, value added tax and other sales taxes.
Revenue is recognised when services are delivered to customers such that risks and rewards of ownership have been transferred to them and that there is sufficient reliable evidence that delivery of goods has occurred.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. 
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, has been fully amortised evenly over its estimated useful life of five years.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 
Plant and machinery etc -   25% on reducing balance and 20% on reducing balance 
2.5. Taxation
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2025: 22)
24 22
4. Intangible assets
Goodwill
£
Cost
As at 1 April 2025 35,000
As at 31 March 2026 35,000
Amortisation
As at 1 April 2025 35,000
As at 31 March 2026 35,000
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
5. Tangible assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 April 2025 618,260 40,826 659,086
Additions - 1,800 1,800
As at 31 March 2026 618,260 42,626 660,886
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 April 2025 - 32,147 32,147
Provided during the period - 2,611 2,611
As at 31 March 2026 - 34,758 34,758
Net Book Value
As at 31 March 2026 618,260 7,868 626,128
As at 1 April 2025 618,260 8,679 626,939
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 423,788 579,544
Other debtors 15,688 21,583
439,476 601,127
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 174,764 236,194
Bank loans and overdrafts 19,150 93,593
Other creditors 192,944 177,827
Taxation and social security 87,179 62,150
474,037 569,764
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 190,026 208,040
Amounts falling due in more than five years:
Repayable by instalments
2026 2025
£ £
Bank loans 107,934 126,618
Page 5
Page 6
9. Secured Creditors
The following secured debts are included within creditors:
2026 2025
£ £
Bank loans and overdrafts 189,984 203,318
Page 6