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 03730503 Mr Jason Holford Mr Mark Parr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03730503 2025-03-31 03730503 2026-03-31 03730503 2025-04-01 2026-03-31 03730503 frs-core:CurrentFinancialInstruments 2026-03-31 03730503 frs-core:ComputerEquipment 2026-03-31 03730503 frs-core:ComputerEquipment 2025-04-01 2026-03-31 03730503 frs-core:ComputerEquipment 2025-03-31 03730503 frs-core:FurnitureFittings 2026-03-31 03730503 frs-core:FurnitureFittings 2025-04-01 2026-03-31 03730503 frs-core:FurnitureFittings 2025-03-31 03730503 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 03730503 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 03730503 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 03730503 frs-core:MotorVehicles 2026-03-31 03730503 frs-core:MotorVehicles 2025-04-01 2026-03-31 03730503 frs-core:MotorVehicles 2025-03-31 03730503 frs-core:PlantMachinery 2026-03-31 03730503 frs-core:PlantMachinery 2025-04-01 2026-03-31 03730503 frs-core:PlantMachinery 2025-03-31 03730503 frs-core:CapitalRedemptionReserve 2025-03-31 03730503 frs-core:CapitalRedemptionReserve 2026-03-31 03730503 frs-core:RevaluationReserve 2025-03-31 03730503 frs-core:RevaluationReserve 2026-03-31 03730503 frs-core:ShareCapital 2026-03-31 03730503 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 03730503 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 03730503 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 03730503 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03730503 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 03730503 frs-bus:SmallEntities 2025-04-01 2026-03-31 03730503 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 03730503 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03730503 frs-core:CostValuation 2025-03-31 03730503 frs-core:CostValuation 2026-03-31 03730503 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 03730503 frs-core:ProvisionsForImpairmentInvestments 2026-03-31 03730503 frs-bus:Director1 2025-04-01 2026-03-31 03730503 frs-bus:Director2 2025-04-01 2026-03-31 03730503 frs-countries:EnglandWales 2025-04-01 2026-03-31 03730503 2024-03-31 03730503 2025-03-31 03730503 2024-04-01 2025-03-31 03730503 frs-core:CurrentFinancialInstruments 2025-03-31 03730503 frs-core:CapitalRedemptionReserve 2025-03-31 03730503 frs-core:RevaluationReserve 2025-03-31 03730503 frs-core:ShareCapital 2025-03-31 03730503 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 03730503
Universal Control Systems 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: 03730503
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 685,584 730,136
Investments 5 2 2
685,586 730,138
CURRENT ASSETS
Debtors 6 96,021 212,802
Cash at bank and in hand 585,618 369,463
681,639 582,265
Creditors: Amounts Falling Due Within One Year 7 (107,701 ) (147,462 )
NET CURRENT ASSETS (LIABILITIES) 573,938 434,803
TOTAL ASSETS LESS CURRENT LIABILITIES 1,259,524 1,164,941
PROVISIONS FOR LIABILITIES
Deferred Taxation (39,809 ) (45,538 )
NET ASSETS 1,219,715 1,119,403
CAPITAL AND RESERVES
Called up share capital 8 71 71
Revaluation reserve 9 279,372 279,372
Capital redemption reserve 36 36
Profit and Loss Account 940,236 839,924
SHAREHOLDERS' FUNDS 1,219,715 1,119,403
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 Jason Holford
Director
Mr Mark Parr
Director
3 July 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
Universal Control Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03730503 . The registered office is Units 1 & 2 Brookside Industrial Estate, Station Road Longport, Stoke On Trent, Staffordshire, ST6 4NF.
The presentation currency of the financial statements is the Pound Sterling (£).
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 represents net invoiced sales of goods and services, excluding value added tax.
Revenue is recognised as the company becomes entitled to consideration for the goods and services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced on service contracts.
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:
Freehold 4% on cost
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 33% on cost
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 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.
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: 4 (2025: 4)
4 4
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Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost or Valuation
As at 1 April 2025 647,537 5,863 119,045 45,689
Additions - - - 3,521
As at 31 March 2026 647,537 5,863 119,045 49,210
Depreciation
As at 1 April 2025 23,181 4,218 40,148 26,228
Provided during the period 21,634 247 19,724 3,447
As at 31 March 2026 44,815 4,465 59,872 29,675
Net Book Value
As at 31 March 2026 602,722 1,398 59,173 19,535
As at 1 April 2025 624,356 1,645 78,897 19,461
Computer Equipment Total
£ £
Cost or Valuation
As at 1 April 2025 31,964 850,098
Additions - 3,521
As at 31 March 2026 31,964 853,619
Depreciation
As at 1 April 2025 26,187 119,962
Provided during the period 3,021 48,073
As at 31 March 2026 29,208 168,035
Net Book Value
As at 31 March 2026 2,756 685,584
As at 1 April 2025 5,777 730,136
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Page 5
Cost or valuation as at 31 March 2026 represented by:
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
At cost 647,537 5,863 119,045 49,210
647,537 5,863 119,045 49,210
Computer Equipment Total
£ £
At cost 31,964 853,619
31,964 853,619
Freehold land and buildings were valued on market value basis on 28th March 2024 by Butters John Bee.
The value of land in freehold land and buildings was £65,849
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 April 2025 2
As at 31 March 2026 2
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 2
As at 1 April 2025 2
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 64,920 182,134
Amounts owed by group undertakings 4,999 4,999
Other debtors 26,102 25,669
96,021 212,802
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 2,333 232
Amounts owed to group undertakings 29,718 29,718
Other creditors 2,400 2,956
Taxation and social security 73,250 114,556
107,701 147,462
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 71 71
9. Reserves
Revaluation reserve Capital Redemption Profit and Loss Account
£ £ £
As at 1 April 2025 279,372 36 839,924
Profit for the year and total comprehensive income - - 425,312
Dividends paid - - (325,000)
As at 31 March 2026 279,372 36 940,236
Page 6