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 04712012 Mr M J Hooper Mr J M Ireson Mrs L M Hooper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04712012 2025-03-31 04712012 2026-03-31 04712012 2025-04-01 2026-03-31 04712012 frs-core:CurrentFinancialInstruments 2026-03-31 04712012 frs-core:ComputerEquipment 2026-03-31 04712012 frs-core:ComputerEquipment 2025-04-01 2026-03-31 04712012 frs-core:ComputerEquipment 2025-03-31 04712012 frs-core:FurnitureFittings 2026-03-31 04712012 frs-core:FurnitureFittings 2025-04-01 2026-03-31 04712012 frs-core:FurnitureFittings 2025-03-31 04712012 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 04712012 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 04712012 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 04712012 frs-core:MotorVehicles 2026-03-31 04712012 frs-core:MotorVehicles 2025-04-01 2026-03-31 04712012 frs-core:MotorVehicles 2025-03-31 04712012 frs-core:PlantMachinery 2026-03-31 04712012 frs-core:PlantMachinery 2025-04-01 2026-03-31 04712012 frs-core:PlantMachinery 2025-03-31 04712012 frs-core:WithinOneYear 2026-03-31 04712012 frs-core:SharePremium 2026-03-31 04712012 frs-core:ShareCapital 2026-03-31 04712012 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04712012 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04712012 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04712012 frs-bus:SmallEntities 2025-04-01 2026-03-31 04712012 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04712012 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04712012 frs-bus:Director1 2025-04-01 2026-03-31 04712012 frs-bus:Director2 2025-04-01 2026-03-31 04712012 frs-bus:Director3 2025-04-01 2026-03-31 04712012 frs-countries:EnglandWales 2025-04-01 2026-03-31 04712012 2024-03-31 04712012 2025-03-31 04712012 2024-04-01 2025-03-31 04712012 frs-core:CurrentFinancialInstruments 2025-03-31 04712012 frs-core:WithinOneYear 2025-03-31 04712012 frs-core:SharePremium 2025-03-31 04712012 frs-core:ShareCapital 2025-03-31 04712012 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04712012
Add Industries 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: 04712012
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 63,264 26,123
63,264 26,123
CURRENT ASSETS
Stocks 5 250,466 126,116
Debtors 6 23,700 98,599
Cash at bank and in hand 32,794 115,452
306,960 340,167
Creditors: Amounts Falling Due Within One Year 7 (72,834 ) (114,344 )
NET CURRENT ASSETS (LIABILITIES) 234,126 225,823
TOTAL ASSETS LESS CURRENT LIABILITIES 297,390 251,946
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,033 ) (4,748 )
NET ASSETS 283,357 247,198
CAPITAL AND RESERVES
Called up share capital 8 2 2
Share premium account 20,999 20,999
Profit and Loss Account 262,356 226,197
SHAREHOLDERS' FUNDS 283,357 247,198
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 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 M J Hooper
Director
21 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
Add Industries Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04712012 . The registered office is The Multi Tech Centre Pool Business Park, Dudnance Lane, Pool, TR15 3QW.
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:
Improvements to Property not provided
Plant & Machinery 20% on cost
Motor Vehicles 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 20% on cost
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. 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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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.
2.6.
The presentation currency of the financial statements is the Pound Sterling (£).
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2025: 7)
7 7
4. Tangible Assets
Land & Property
Improvements to Property Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2025 7,131 33,821 14,500 4,030
Additions - 14,379 36,250 -
Disposals - (1,414 ) - -
As at 31 March 2026 7,131 46,786 50,750 4,030
Depreciation
As at 1 April 2025 - 28,944 2,900 1,685
Provided during the period - 4,913 10,150 806
Disposals - (1,414 ) - -
As at 31 March 2026 - 32,443 13,050 2,491
Net Book Value
As at 31 March 2026 7,131 14,343 37,700 1,539
As at 1 April 2025 7,131 4,877 11,600 2,345
Computer Equipment Total
£ £
Cost
As at 1 April 2025 426 59,908
Additions 3,083 53,712
Disposals - (1,414 )
As at 31 March 2026 3,509 112,206
Depreciation
As at 1 April 2025 256 33,785
Provided during the period 702 16,571
Disposals - (1,414 )
As at 31 March 2026 958 48,942
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 March 2026 2,551 63,264
As at 1 April 2025 170 26,123
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
5. Stocks
2026 2025
£ £
Stock 35,000 35,000
Work in progress 215,466 91,116
250,466 126,116
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 18,249 94,880
Prepayments and accrued income 3,468 3,719
VAT 1,983 -
23,700 98,599
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 48,268 77,251
Corporation tax 2,295 21,322
Other taxes and social security 14,625 7,078
VAT - 4,568
Other creditors 4,508 2,340
Accruals and deferred income 2,138 1,785
Directors' loan accounts 1,000 -
72,834 114,344
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
Page 5
Page 6
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 281 656
281 656
Page 6