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 01476542 Mr P Deeley Mrs H Riley Mr B Deeley Miss D Deeley Mr L Deeley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01476542 2025-04-30 01476542 2026-04-30 01476542 2025-05-01 2026-04-30 01476542 frs-core:CurrentFinancialInstruments 2026-04-30 01476542 frs-core:Non-currentFinancialInstruments 2026-04-30 01476542 frs-core:FurnitureFittings 2026-04-30 01476542 frs-core:FurnitureFittings 2025-05-01 2026-04-30 01476542 frs-core:FurnitureFittings 2025-04-30 01476542 frs-core:NetGoodwill 2025-05-01 2026-04-30 01476542 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-04-30 01476542 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 01476542 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 01476542 frs-core:PlantMachinery 2026-04-30 01476542 frs-core:PlantMachinery 2025-05-01 2026-04-30 01476542 frs-core:PlantMachinery 2025-04-30 01476542 frs-core:CapitalRedemptionReserve 2026-04-30 01476542 frs-core:ShareCapital 2026-04-30 01476542 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 01476542 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 01476542 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 01476542 frs-bus:SmallEntities 2025-05-01 2026-04-30 01476542 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 01476542 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 01476542 frs-bus:Director1 2025-05-01 2026-04-30 01476542 frs-bus:Director2 2025-05-01 2026-04-30 01476542 frs-bus:Director3 2025-05-01 2026-04-30 01476542 frs-bus:Director4 2025-05-01 2026-04-30 01476542 frs-bus:CompanySecretary1 2025-05-01 2026-04-30 01476542 frs-countries:EnglandWales 2025-05-01 2026-04-30 01476542 2024-04-30 01476542 2025-04-30 01476542 2024-05-01 2025-04-30 01476542 frs-core:CurrentFinancialInstruments 2025-04-30 01476542 frs-core:Non-currentFinancialInstruments 2025-04-30 01476542 frs-core:CapitalRedemptionReserve 2025-04-30 01476542 frs-core:ShareCapital 2025-04-30 01476542 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 01476542
Gerald M. Deeley Ltd.
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 01476542
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 884,185 884,628
884,185 884,628
CURRENT ASSETS
Debtors 5 81,982 103,367
Cash at bank and in hand 140,315 109,830
222,297 213,197
Creditors: Amounts Falling Due Within One Year 6 (98,376 ) (97,415 )
NET CURRENT ASSETS (LIABILITIES) 123,921 115,782
TOTAL ASSETS LESS CURRENT LIABILITIES 1,008,106 1,000,410
Creditors: Amounts Falling Due After More Than One Year 7 (295,859 ) (292,651 )
NET ASSETS 712,247 707,759
CAPITAL AND RESERVES
Called up share capital 8 513,868 513,868
Capital redemption reserve 99,705 99,705
Profit and Loss Account 98,674 94,186
SHAREHOLDERS' FUNDS 712,247 707,759
Page 1
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 B Deeley
Director
2 September 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Gerald M. Deeley Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 01476542 . The registered office is 21a Crondal Road, Exhall, Coventry, CV7 9NH.
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. 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.
2.3. 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 No depreciation
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
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: 6 (2025: 6)
6 6
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2025 882,853 21,902 9,447 914,202
As at 30 April 2026 882,853 21,902 9,447 914,202
Depreciation
As at 1 May 2025 - 21,737 7,837 29,574
Provided during the period - 41 402 443
As at 30 April 2026 - 21,778 8,239 30,017
Net Book Value
As at 30 April 2026 882,853 124 1,208 884,185
As at 1 May 2025 882,853 165 1,610 884,628
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 55,617 37,002
Other debtors 26,365 66,365
81,982 103,367
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 4,413 933
Bank loans and overdrafts 13,286 29,780
Other creditors 59,863 51,971
Taxation and social security 20,814 14,731
98,376 97,415
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 295,859 292,651
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 513,868 513,868
Page 4