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 08923280 Mr Damian Sawyer Mr Gordon Sawyer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08923280 2025-03-31 08923280 2026-03-31 08923280 2025-04-01 2026-03-31 08923280 frs-core:CurrentFinancialInstruments 2026-03-31 08923280 frs-core:Non-currentFinancialInstruments 2026-03-31 08923280 frs-core:BetweenOneFiveYears 2026-03-31 08923280 frs-core:ComputerEquipment 2026-03-31 08923280 frs-core:ComputerEquipment 2025-04-01 2026-03-31 08923280 frs-core:ComputerEquipment 2025-03-31 08923280 frs-core:FurnitureFittings 2026-03-31 08923280 frs-core:FurnitureFittings 2025-04-01 2026-03-31 08923280 frs-core:FurnitureFittings 2025-03-31 08923280 frs-core:NetGoodwill 2026-03-31 08923280 frs-core:NetGoodwill 2025-04-01 2026-03-31 08923280 frs-core:NetGoodwill 2025-03-31 08923280 frs-core:MotorVehicles 2026-03-31 08923280 frs-core:MotorVehicles 2025-04-01 2026-03-31 08923280 frs-core:MotorVehicles 2025-03-31 08923280 frs-core:PlantMachinery 2026-03-31 08923280 frs-core:PlantMachinery 2025-04-01 2026-03-31 08923280 frs-core:PlantMachinery 2025-03-31 08923280 frs-core:WithinOneYear 2026-03-31 08923280 frs-core:ShareCapital 2026-03-31 08923280 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08923280 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08923280 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 08923280 frs-bus:SmallEntities 2025-04-01 2026-03-31 08923280 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08923280 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08923280 frs-bus:Director1 2025-04-01 2026-03-31 08923280 frs-bus:Director2 2025-04-01 2026-03-31 08923280 frs-countries:EnglandWales 2025-04-01 2026-03-31 08923280 2024-03-31 08923280 2025-03-31 08923280 2024-04-01 2025-03-31 08923280 frs-core:CurrentFinancialInstruments 2025-03-31 08923280 frs-core:Non-currentFinancialInstruments 2025-03-31 08923280 frs-core:BetweenOneFiveYears 2025-03-31 08923280 frs-core:WithinOneYear 2025-03-31 08923280 frs-core:ShareCapital 2025-03-31 08923280 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 08923280
Sawyer Coachworks Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Blackman Terry Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08923280
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 158,790 274,984
158,790 274,984
CURRENT ASSETS
Stocks 6 22,000 22,000
Debtors 7 468,207 481,901
Cash at bank and in hand 1,815 1,813
492,022 505,714
Creditors: Amounts Falling Due Within One Year 8 (524,793 ) (557,490 )
NET CURRENT ASSETS (LIABILITIES) (32,771 ) (51,776 )
TOTAL ASSETS LESS CURRENT LIABILITIES 126,019 223,208
Creditors: Amounts Falling Due After More Than One Year 9 (113,042 ) (197,897 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,706 ) (19,506 )
NET ASSETS 271 5,805
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 171 5,705
SHAREHOLDERS' FUNDS 271 5,805
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 Gordon Sawyer
Director
27/08/2026
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
Sawyer Coachworks Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08923280 . The registered office is Sarnia House, Spindle Way, Crawley, West Sussex, RH10 1TG.
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 comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
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 4 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 20% straight line
Motor Vehicles 25% reducing line
Fixtures & Fittings 20% straight line
Office equipment 20% straight line
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: 12 (2025: 11)
12 11
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 4,000
As at 31 March 2026 4,000
Amortisation
As at 1 April 2025 4,000
As at 31 March 2026 4,000
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Office equipment Total
£ £ £ £ £
Cost
As at 1 April 2025 49,839 411,073 1,306 6,723 468,941
Disposals - (111,331 ) (653 ) - (111,984 )
As at 31 March 2026 49,839 299,742 653 6,723 356,957
Depreciation
As at 1 April 2025 49,569 141,973 522 1,893 193,957
Provided during the period 90 51,619 131 1,208 53,048
Disposals - (48,707 ) (131 ) - (48,838 )
As at 31 March 2026 49,659 144,885 522 3,101 198,167
Net Book Value
As at 31 March 2026 180 154,857 131 3,622 158,790
As at 1 April 2025 270 269,100 784 4,830 274,984
6. Stocks
2026 2025
£ £
Stock 22,000 22,000
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 6,809 13,107
Other debtors 461,398 468,794
468,207 481,901
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 32,707 54,908
Trade creditors 82,753 106,464
Bank loans and overdrafts 2,040 32,594
Other creditors 192,340 208,834
Taxation and social security 214,953 154,690
524,793 557,490
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9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 113,042 196,230
Bank loans - 1,667
113,042 197,897
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 32,707 54,908
Later than one year and not later than five years 113,042 196,230
145,749 251,138
145,749 251,138
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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