Acorah Software Products - Accounts Production 19.4.300 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 03254786 Mrs Denise Wilcox Mr Steven Wilcox Mrs Denise Wilcox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03254786 2024-09-30 03254786 2025-09-30 03254786 2024-10-01 2025-09-30 03254786 frs-core:CurrentFinancialInstruments 2025-09-30 03254786 frs-core:Non-currentFinancialInstruments 2025-09-30 03254786 frs-core:FurnitureFittings 2025-09-30 03254786 frs-core:FurnitureFittings 2024-10-01 2025-09-30 03254786 frs-core:FurnitureFittings 2024-09-30 03254786 frs-core:PlantMachinery 2025-09-30 03254786 frs-core:PlantMachinery 2024-10-01 2025-09-30 03254786 frs-core:PlantMachinery 2024-09-30 03254786 frs-core:ShareCapital 2025-09-30 03254786 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 03254786 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 03254786 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 03254786 frs-bus:SmallEntities 2024-10-01 2025-09-30 03254786 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 03254786 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 03254786 frs-bus:Director1 2024-10-01 2025-09-30 03254786 frs-bus:Director2 2024-10-01 2025-09-30 03254786 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 03254786 frs-countries:EnglandWales 2024-10-01 2025-09-30 03254786 2023-09-30 03254786 2024-09-30 03254786 2023-10-01 2024-09-30 03254786 frs-core:CurrentFinancialInstruments 2024-09-30 03254786 frs-core:Non-currentFinancialInstruments 2024-09-30 03254786 frs-core:ShareCapital 2024-09-30 03254786 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 03254786
Glenfield Associates Limited
Financial Statements
For The Year Ended 30 September 2025
Hames Partnership Anstey Limited
19A The Nook
Anstey
Leicester
Leicestershire
LE7 7AZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03254786
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,699 21,253
18,699 21,253
CURRENT ASSETS
Stocks 5 135,000 236,250
Debtors 6 51,486 34,204
Cash at bank and in hand 52,708 17,299
239,194 287,753
Creditors: Amounts Falling Due Within One Year 7 (128,423 ) (117,563 )
NET CURRENT ASSETS (LIABILITIES) 110,771 170,190
TOTAL ASSETS LESS CURRENT LIABILITIES 129,470 191,443
Creditors: Amounts Falling Due After More Than One Year 8 (28,763 ) (38,664 )
NET ASSETS 100,707 152,779
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 100,705 152,777
SHAREHOLDERS' FUNDS 100,707 152,779
Page 1
Page 2
For the year ending 30 September 2025 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 Steven Wilcox
Director
26/08/2026
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
Glenfield Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03254786 . The registered office is 19a The Nook, Anstey, Leicester, Leicestershire, LE7 7AZ.
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:
Plant & Machinery 20% Reducing balance
Fixtures & Fittings 15% 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: 6 (2024: 6)
6 6
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2024 51,393 85,961 137,354
Additions - 673 673
As at 30 September 2025 51,393 86,634 138,027
Depreciation
As at 1 October 2024 46,834 69,267 116,101
Provided during the period 912 2,315 3,227
As at 30 September 2025 47,746 71,582 119,328
Net Book Value
As at 30 September 2025 3,647 15,052 18,699
As at 1 October 2024 4,559 16,694 21,253
5. Stocks
2025 2024
£ £
Stock 135,000 236,250
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 42,196 33,701
Prepayments and accrued income 253 503
Corporation tax recoverable assets 9,037 -
51,486 34,204
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,265 4,954
Corporation tax 4,588 13,687
Other taxes and social security 2,890 4,318
VAT 51,936 42,947
Other creditors 559 572
Accruals and deferred income 2,250 2,000
Directors' loan accounts 61,935 49,085
128,423 117,563
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 28,763 38,664
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 5