Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 10815880 Mr Leigh Manning iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10815880 2025-03-31 10815880 2026-03-31 10815880 2025-04-01 2026-03-31 10815880 frs-core:CurrentFinancialInstruments 2026-03-31 10815880 frs-core:Non-currentFinancialInstruments 2026-03-31 10815880 frs-core:BetweenOneFiveYears 2026-03-31 10815880 frs-core:ComputerEquipment 2026-03-31 10815880 frs-core:ComputerEquipment 2025-04-01 2026-03-31 10815880 frs-core:ComputerEquipment 2025-03-31 10815880 frs-core:FurnitureFittings 2026-03-31 10815880 frs-core:FurnitureFittings 2025-04-01 2026-03-31 10815880 frs-core:FurnitureFittings 2025-03-31 10815880 frs-core:MotorVehicles 2026-03-31 10815880 frs-core:MotorVehicles 2025-04-01 2026-03-31 10815880 frs-core:MotorVehicles 2025-03-31 10815880 frs-core:PlantMachinery 2025-04-01 2026-03-31 10815880 frs-core:WithinOneYear 2026-03-31 10815880 frs-core:ShareCapital 2026-03-31 10815880 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10815880 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10815880 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 10815880 frs-bus:SmallEntities 2025-04-01 2026-03-31 10815880 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10815880 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10815880 frs-bus:Director1 2025-04-01 2026-03-31 10815880 frs-core:CurrentFinancialInstruments 1 2026-03-31 10815880 frs-countries:EnglandWales 2025-04-01 2026-03-31 10815880 2024-03-31 10815880 2025-03-31 10815880 2024-04-01 2025-03-31 10815880 frs-core:CurrentFinancialInstruments 2025-03-31 10815880 frs-core:Non-currentFinancialInstruments 2025-03-31 10815880 frs-core:BetweenOneFiveYears 2025-03-31 10815880 frs-core:WithinOneYear 2025-03-31 10815880 frs-core:ShareCapital 2025-03-31 10815880 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10815880 frs-core:CurrentFinancialInstruments 1 2025-03-31
Registered number: 10815880
Leigh Manning Air Conditioning Services Ltd
Financial Statements
For The Year Ended 31 March 2026
Leathley & Co - Whaley Bridge Office
1 Market Street
Whaley Bridge
High Peak
Derbyshire
SK23 7AA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10815880
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,902 17,299
14,902 17,299
CURRENT ASSETS
Debtors 5 37,728 70,826
Cash at bank and in hand 1,095 26,413
38,823 97,239
Creditors: Amounts Falling Due Within One Year 6 (23,130 ) (44,847 )
NET CURRENT ASSETS (LIABILITIES) 15,693 52,392
TOTAL ASSETS LESS CURRENT LIABILITIES 30,595 69,691
Creditors: Amounts Falling Due After More Than One Year 7 (3,080 ) (6,356 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,831 ) (3,287 )
NET ASSETS 24,684 60,048
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 24,584 59,948
SHAREHOLDERS' FUNDS 24,684 60,048
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 Leigh Manning
Director
23/07/2026
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
Leigh Manning Air Conditioning Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10815880 . The registered office is 23 Chapel Road, Whaley Bridge, High Peak, SK23 7JZ.
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 25
Motor Vehicles 25
Fixtures & Fittings 15
Computer Equipment 15
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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 year 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 asset reflects 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 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: 1 (2025: 1)
1 1
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 33,350 2,488 3,087 38,925
Additions - - 1,889 1,889
As at 31 March 2026 33,350 2,488 4,976 40,814
Depreciation
As at 1 April 2025 19,280 833 1,513 21,626
Provided during the period 3,518 248 520 4,286
As at 31 March 2026 22,798 1,081 2,033 25,912
Net Book Value
As at 31 March 2026 10,552 1,407 2,943 14,902
As at 1 April 2025 14,070 1,655 1,574 17,299
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 18,292 33,376
VAT 499 4,020
Other taxes and social security 18,937 33,430
37,728 70,826
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 5,705 5,797
Trade creditors - 1
Bank loans and overdrafts (1,540 ) 4,787
Corporation tax 6,571 29,606
Other creditors 7,942 2,663
Other creditors (1) 2,695 -
Accruals and deferred income 1,750 1,958
Director's loan account 7 35
23,130 44,847
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts - 4,306
Bank loans 3,080 2,050
3,080 6,356
8. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,705 5,797
Later than one year and not later than five years - 4,306
5,705 10,103
5,705 10,103
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 58,000 66,000
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