Acorah Software Products - Accounts Production 19.4.300 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 07188110 Mr Brenn Clinton Mrs Gemma Clinton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07188110 2025-04-30 07188110 2026-04-30 07188110 2025-05-01 2026-04-30 07188110 frs-core:CurrentFinancialInstruments 2026-04-30 07188110 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-05-01 2026-04-30 07188110 frs-core:FurnitureFittings 2026-04-30 07188110 frs-core:FurnitureFittings 2025-05-01 2026-04-30 07188110 frs-core:FurnitureFittings 2025-04-30 07188110 frs-core:NetGoodwill 2026-04-30 07188110 frs-core:NetGoodwill 2025-05-01 2026-04-30 07188110 frs-core:NetGoodwill 2025-04-30 07188110 frs-core:MotorVehicles 2026-04-30 07188110 frs-core:MotorVehicles 2025-05-01 2026-04-30 07188110 frs-core:MotorVehicles 2025-04-30 07188110 frs-core:PlantMachinery 2026-04-30 07188110 frs-core:PlantMachinery 2025-05-01 2026-04-30 07188110 frs-core:PlantMachinery 2025-04-30 07188110 frs-core:ShareCapital 2026-04-30 07188110 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 07188110 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 07188110 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 07188110 frs-bus:SmallEntities 2025-05-01 2026-04-30 07188110 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 07188110 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 07188110 frs-bus:Director1 2025-05-01 2026-04-30 07188110 frs-bus:Director1 2025-04-30 07188110 frs-bus:Director1 2026-04-30 07188110 frs-bus:Director2 2025-05-01 2026-04-30 07188110 frs-bus:Director2 2025-04-30 07188110 frs-bus:Director2 2026-04-30 07188110 frs-countries:EnglandWales 2025-05-01 2026-04-30 07188110 2024-04-30 07188110 2025-04-30 07188110 2024-05-01 2025-04-30 07188110 frs-core:CurrentFinancialInstruments 2025-04-30 07188110 frs-core:ShareCapital 2025-04-30 07188110 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 07188110
Clinton Electrics Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
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Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07188110
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 (4,000 ) -
Tangible Assets 5 84,306 106,256
80,306 106,256
CURRENT ASSETS
Debtors 6 (15,073 ) (23,129 )
Cash at bank and in hand 16,588 -
1,515 (23,129 )
Creditors: Amounts Falling Due Within One Year 7 (123,859 ) (130,267 )
NET CURRENT ASSETS (LIABILITIES) (122,344 ) (153,396 )
TOTAL ASSETS LESS CURRENT LIABILITIES (42,038 ) (47,140 )
NET LIABILITIES (42,038 ) (47,140 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (42,040 ) (47,142 )
SHAREHOLDERS' FUNDS (42,038) (47,140)
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Page 2
For the year ending 30 April 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 Brenn Clinton
Director
22/05/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Clinton Electrics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07188110 . The registered office is 14 Hulbert Road, Waterlooville, Hampshire, PO7 7NT.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
2.5. 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 20%
Motor Vehicles 25%
Fixtures & Fittings 25%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: )
3 -
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4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2025 40,000
As at 30 April 2026 40,000
Amortisation
As at 1 May 2025 40,000
Provided during the period 4,000
As at 30 April 2026 44,000
Net Book Value
As at 30 April 2026 (4,000 )
As at 1 May 2025 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2025 66,666 113,110 3,545 183,321
Additions - 2,039 299 2,338
As at 30 April 2026 66,666 115,149 3,844 185,659
Depreciation
As at 1 May 2025 10,959 62,907 3,199 77,065
Provided during the period 11,141 13,060 87 24,288
As at 30 April 2026 22,100 75,967 3,286 101,353
Net Book Value
As at 30 April 2026 44,566 39,182 558 84,306
As at 1 May 2025 55,707 50,203 346 106,256
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 3,837 6,972
Other debtors (30,101 ) (30,101 )
VAT 902 -
Other taxes and social security 10,289 -
(15,073 ) (23,129 )
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 23,200 (2 )
Bank loans and overdrafts 55,002 116,801
Other taxes and social security - 7,960
VAT - 830
Other creditors (2,250 ) -
Accruals and deferred income 7,525 4,678
Directors' loan accounts 40,382 -
123,859 130,267
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2025 Amounts advanced Amounts repaid Amounts written off As at 30 April 2026
£ £ £ £ £
Mr Brenn Clinton (14,755 ) (65,082 ) 24,700 - (55,137 )
Mrs Gemma Clinton (15,346 ) - - - (15,346 )
The above loan is unsecured, interest free and repayable on demand.
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