Acorah Software Products - Accounts Production 19.3.600 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 07137762 Mr David Searle true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07137762 2025-01-31 07137762 2026-01-31 07137762 2025-02-01 2026-01-31 07137762 frs-core:CurrentFinancialInstruments 2026-01-31 07137762 frs-core:Non-currentFinancialInstruments 2026-01-31 07137762 frs-core:ComputerEquipment 2026-01-31 07137762 frs-core:ComputerEquipment 2025-02-01 2026-01-31 07137762 frs-core:ComputerEquipment 2025-01-31 07137762 frs-core:FurnitureFittings 2026-01-31 07137762 frs-core:FurnitureFittings 2025-02-01 2026-01-31 07137762 frs-core:FurnitureFittings 2025-01-31 07137762 frs-core:MotorVehicles 2026-01-31 07137762 frs-core:MotorVehicles 2025-02-01 2026-01-31 07137762 frs-core:MotorVehicles 2025-01-31 07137762 frs-core:PlantMachinery 2026-01-31 07137762 frs-core:PlantMachinery 2025-02-01 2026-01-31 07137762 frs-core:PlantMachinery 2025-01-31 07137762 frs-core:ShareCapital 2026-01-31 07137762 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 07137762 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 07137762 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 07137762 frs-bus:SmallEntities 2025-02-01 2026-01-31 07137762 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 07137762 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 07137762 1 2025-02-01 2026-01-31 07137762 frs-bus:Director1 2025-02-01 2026-01-31 07137762 frs-countries:EnglandWales 2025-02-01 2026-01-31 07137762 2024-01-31 07137762 2025-01-31 07137762 2024-02-01 2025-01-31 07137762 frs-core:CurrentFinancialInstruments 2025-01-31 07137762 frs-core:Non-currentFinancialInstruments 2025-01-31 07137762 frs-core:ShareCapital 2025-01-31 07137762 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 07137762
F.Searle Builders Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07137762
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,601 34,412
30,601 34,412
CURRENT ASSETS
Debtors 5 - 1,710
Cash at bank and in hand 118,330 88,679
118,330 90,389
Creditors: Amounts Falling Due Within One Year 6 (71,734 ) (40,775 )
NET CURRENT ASSETS (LIABILITIES) 46,596 49,614
TOTAL ASSETS LESS CURRENT LIABILITIES 77,197 84,026
Creditors: Amounts Falling Due After More Than One Year 7 - (1,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,614 ) (7,751 )
NET ASSETS 70,583 74,608
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 69,583 73,608
SHAREHOLDERS' FUNDS 70,583 74,608
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Page 2
For the year ending 31 January 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 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 David Searle
Director
21/08/2026
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
F.Searle Builders Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07137762 . The registered office is 35 Beacon Drive, Bean, Kent, DA2 8BE.
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. 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 15% on reducing balance
Motor Vehicles 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
2.4. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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 (2025: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2025 1,645 31,093 142 5,366 38,246
Additions 2,467 - - 2,372 4,839
As at 31 January 2026 4,112 31,093 142 7,738 43,085
Depreciation
As at 1 February 2025 635 1,610 54 1,535 3,834
Provided during the period 150 7,371 13 1,116 8,650
As at 31 January 2026 785 8,981 67 2,651 12,484
Net Book Value
As at 31 January 2026 3,327 22,112 75 5,087 30,601
As at 1 February 2025 1,010 29,483 88 3,831 34,412
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors (1,710 ) -
Other debtors 1,710 1,710
- 1,710
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1,901 5,289
Bank loans and overdrafts 1,667 4,000
Corporation tax 21,046 20,570
Other taxes and social security 1,356 -
VAT 13,818 4,318
Other creditors 4,156 3,333
Director's loan account 27,790 3,265
71,734 40,775
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7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 1,667
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Related Party Transactions
Included in other creditors is an amount of £27,790 (£3,265 - 2025), owed to the company director Mr D Searle. This loan is interest free and no repayment terms have been agreed.
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr F & D Searle by virtue of their ownership of 100% of the issued share capital in the company.
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