Acorah Software Products - Accounts Production 19.4.300 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 04449782 Mr Robert Parker Mrs Sharon Hawkins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04449782 2025-05-31 04449782 2026-05-31 04449782 2025-06-01 2026-05-31 04449782 frs-core:CurrentFinancialInstruments 2026-05-31 04449782 frs-core:Non-currentFinancialInstruments 2026-05-31 04449782 frs-core:BetweenOneFiveYears 2026-05-31 04449782 frs-core:FurnitureFittings 2026-05-31 04449782 frs-core:FurnitureFittings 2025-06-01 2026-05-31 04449782 frs-core:FurnitureFittings 2025-05-31 04449782 frs-core:NetGoodwill 2026-05-31 04449782 frs-core:NetGoodwill 2025-06-01 2026-05-31 04449782 frs-core:NetGoodwill 2025-05-31 04449782 frs-core:MotorVehicles 2026-05-31 04449782 frs-core:MotorVehicles 2025-06-01 2026-05-31 04449782 frs-core:MotorVehicles 2025-05-31 04449782 frs-core:PlantMachinery 2026-05-31 04449782 frs-core:PlantMachinery 2025-06-01 2026-05-31 04449782 frs-core:PlantMachinery 2025-05-31 04449782 frs-core:WithinOneYear 2026-05-31 04449782 frs-core:ShareCapital 2026-05-31 04449782 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 04449782 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 04449782 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 04449782 frs-bus:SmallEntities 2025-06-01 2026-05-31 04449782 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 04449782 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 04449782 frs-bus:Director1 2025-06-01 2026-05-31 04449782 frs-bus:CompanySecretary1 2025-06-01 2026-05-31 04449782 frs-countries:EnglandWales 2025-06-01 2026-05-31 04449782 2024-05-31 04449782 2025-05-31 04449782 2024-06-01 2025-05-31 04449782 frs-core:CurrentFinancialInstruments 2025-05-31 04449782 frs-core:Non-currentFinancialInstruments 2025-05-31 04449782 frs-core:BetweenOneFiveYears 2025-05-31 04449782 frs-core:WithinOneYear 2025-05-31 04449782 frs-core:ShareCapital 2025-05-31 04449782 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 04449782
r a Parker Brickwork & Groundwork Limited
Unaudited Financial Statements
For The Year Ended 31 May 2026
Coastal Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04449782
2026 2025
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 189,598 154,303
189,599 154,304
CURRENT ASSETS
Stocks 6 129,820 17,139
Debtors 7 95,806 247,640
Cash at bank and in hand 22,076 85,417
247,702 350,196
Creditors: Amounts Falling Due Within One Year 8 (147,622 ) (141,413 )
NET CURRENT ASSETS (LIABILITIES) 100,080 208,783
TOTAL ASSETS LESS CURRENT LIABILITIES 289,679 363,087
Creditors: Amounts Falling Due After More Than One Year 9 (39,091 ) (19,271 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (47,400 ) (38,575 )
NET ASSETS 203,188 305,241
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 203,088 305,141
SHAREHOLDERS' FUNDS 203,188 305,241
Page 1
Page 2
For the year ending 31 May 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 Robert Parker
Director
17/07/2026
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
r a Parker Brickwork & Groundwork Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04449782 . The registered office is Holmcote Yard Heath Road, Wickham, Fareham, PO17 6LA.
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 5 years.
2.4. 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% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.5. 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.
2.6. 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.
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2.7. 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: 6 (2025: 6)
6 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2025 30,000
As at 31 May 2026 30,000
Amortisation
As at 1 June 2025 29,999
As at 31 May 2026 29,999
Net Book Value
As at 31 May 2026 1
As at 1 June 2025 1
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 June 2025 221,594 178,179 20,467 420,240
Additions 9,450 60,298 10,926 80,674
Disposals (4,000 ) (27,463 ) - (31,463 )
As at 31 May 2026 227,044 211,014 31,393 469,451
Depreciation
As at 1 June 2025 169,486 84,885 11,566 265,937
Provided during the period 14,819 25,940 1,851 42,610
Disposals (3,982 ) (24,712 ) - (28,694 )
As at 31 May 2026 180,323 86,113 13,417 279,853
Net Book Value
As at 31 May 2026 46,721 124,901 17,976 189,598
As at 1 June 2025 52,108 93,294 8,901 154,303
6. Stocks
2026 2025
as restated
£ £
Stock 1,000 1,000
Work in progress 128,820 16,139
129,820 17,139
7. Debtors
2026 2025
as restated
£ £
Due within one year
Trade debtors 1,784 50,232
Other debtors 94,022 197,408
95,806 247,640
8. Creditors: Amounts Falling Due Within One Year
2026 2025
as restated
£ £
Net obligations under finance lease and hire purchase contracts 13,495 5,166
Trade creditors 101,723 22,721
Other creditors 19,239 23,265
Taxation and social security 13,165 90,261
147,622 141,413
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9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
as restated
£ £
Net obligations under finance lease and hire purchase contracts 39,091 19,271
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
as restated
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,495 5,166
Later than one year and not later than five years 39,091 19,271
52,586 24,437
52,586 24,437
11. Share Capital
2026 2025
as restated
£ £
Allotted, Called up and fully paid 100 100
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