Acorah Software Products - Accounts Production 19.4.300 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 13987299 Mr David Rule iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13987299 2025-03-31 13987299 2026-03-31 13987299 2025-04-01 2026-03-31 13987299 frs-core:CurrentFinancialInstruments 2026-03-31 13987299 frs-core:FurnitureFittings 2026-03-31 13987299 frs-core:FurnitureFittings 2025-04-01 2026-03-31 13987299 frs-core:FurnitureFittings 2025-03-31 13987299 frs-core:MotorVehicles 2026-03-31 13987299 frs-core:MotorVehicles 2025-04-01 2026-03-31 13987299 frs-core:MotorVehicles 2025-03-31 13987299 frs-core:ShareCapital 2026-03-31 13987299 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 13987299 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 13987299 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 13987299 frs-bus:SmallEntities 2025-04-01 2026-03-31 13987299 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 13987299 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 13987299 frs-bus:Director1 2025-04-01 2026-03-31 13987299 frs-countries:EnglandWales 2025-04-01 2026-03-31 13987299 2024-03-31 13987299 2025-03-31 13987299 2024-04-01 2025-03-31 13987299 frs-core:CurrentFinancialInstruments 2025-03-31 13987299 frs-core:ShareCapital 2025-03-31 13987299 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 13987299
Grease Dr Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Bradburn & Co Accountants Ltd
19 Alton Road
Oxton
Wirral
CH43 6UB
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 13987299
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,616 4,613
15,616 4,613
CURRENT ASSETS
Stocks 5 530 1,122
Debtors 6 2,790 1,300
Cash at bank and in hand 16,754 21,475
20,074 23,897
Creditors: Amounts Falling Due Within One Year 7 (23,179 ) (13,997 )
NET CURRENT ASSETS (LIABILITIES) (3,105 ) 9,900
TOTAL ASSETS LESS CURRENT LIABILITIES 12,511 14,513
NET ASSETS 12,511 14,513
CAPITAL AND RESERVES
Called up share capital 8 1 1
Income Statement 12,510 14,512
SHAREHOLDERS' FUNDS 12,511 14,513
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 Income Statement.
On behalf of the board
Mr David Rule
Director
21/08/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Grease Dr Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13987299 . The registered office is 29 Newdales Close, Wirral, Merseyside, Cheshire, CH43 7ZS.
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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 10% reducing balance
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 2)
1 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2025 4,895 1,087 5,982
Additions 9,995 5,400 15,395
As at 31 March 2026 14,890 6,487 21,377
Depreciation
As at 1 April 2025 1,224 145 1,369
Provided during the period 3,416 976 4,392
As at 31 March 2026 4,640 1,121 5,761
Net Book Value
As at 31 March 2026 10,250 5,366 15,616
As at 1 April 2025 3,671 942 4,613
5. Stocks
2026 2025
£ £
Stock 530 322
Work in progress - 800
530 1,122
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 2,790 1,300
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1 -
Corporation tax 7,505 9,696
VAT 2,993 4,136
Other creditors 12,210 -
Director's loan account 470 165
23,179 13,997
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2026 2025
£ £
Mr David Rule 45,000 31,000
Page 5