Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 05140366 Mr James Binns Mr William Frampton Mr James Binns iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05140366 2025-03-31 05140366 2026-03-31 05140366 2025-04-01 2026-03-31 05140366 frs-core:CurrentFinancialInstruments 2026-03-31 05140366 frs-core:ComputerEquipment 2026-03-31 05140366 frs-core:ComputerEquipment 2025-04-01 2026-03-31 05140366 frs-core:ComputerEquipment 2025-03-31 05140366 frs-core:FurnitureFittings 2026-03-31 05140366 frs-core:FurnitureFittings 2025-04-01 2026-03-31 05140366 frs-core:FurnitureFittings 2025-03-31 05140366 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 05140366 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 05140366 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 05140366 frs-core:CapitalRedemptionReserve 2026-03-31 05140366 frs-core:ShareCapital 2026-03-31 05140366 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 05140366 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05140366 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 05140366 frs-bus:SmallEntities 2025-04-01 2026-03-31 05140366 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 05140366 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05140366 frs-bus:Director1 2025-04-01 2026-03-31 05140366 frs-bus:Director2 2025-04-01 2026-03-31 05140366 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 05140366 frs-countries:EnglandWales 2025-04-01 2026-03-31 05140366 2024-03-31 05140366 2025-03-31 05140366 2024-04-01 2025-03-31 05140366 frs-core:CurrentFinancialInstruments 2025-03-31 05140366 frs-core:CapitalRedemptionReserve 2025-03-31 05140366 frs-core:ShareCapital 2025-03-31 05140366 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 05140366
BYLAND ENGINEERING LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2026
Northern Tonic Ltd
14 Clifton Moor
James Nicolson Link
York
YO30 4XG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05140366
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,504 9,415
12,504 9,415
CURRENT ASSETS
Stocks 5 42,650 7,428
Debtors 6 246,034 212,911
Investments 7 21,892 29,925
Cash at bank and in hand 22,125 24,945
332,701 275,209
Creditors: Amounts Falling Due Within One Year 8 (133,555 ) (117,908 )
NET CURRENT ASSETS (LIABILITIES) 199,146 157,301
TOTAL ASSETS LESS CURRENT LIABILITIES 211,650 166,716
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,126 ) (2,354 )
NET ASSETS 208,524 164,362
CAPITAL AND RESERVES
Called up share capital 9 100 100
Capital redemption reserve 48 48
Profit and Loss Account 208,376 164,214
SHAREHOLDERS' FUNDS 208,524 164,362
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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 William Frampton
Director
10/08/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
BYLAND ENGINEERING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 05140366 . The registered office is 3 Concept Court, Kettlestring Lane Clifton Moor, York, North Yorkshire, YO30 4XF.
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 provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, 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. 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:
Leasehold straight line over the term of the lease
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Stocks and Work in Progress
The cost of work in progress comprises direct labour costs and those overheads that have been incurred in bringing the projects to their current position at the balance sheet date.
2.6. 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.
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2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method.  Dividends on equity securities are recognised in income when receivable.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2025: 7)
9 7
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 1,944 14,190 19,536 35,670
Additions - 751 6,220 6,971
As at 31 March 2026 1,944 14,941 25,756 42,641
Depreciation
As at 1 April 2025 686 13,007 12,562 26,255
Provided during the period 114 647 3,121 3,882
As at 31 March 2026 800 13,654 15,683 30,137
Net Book Value
As at 31 March 2026 1,144 1,287 10,073 12,504
As at 1 April 2025 1,258 1,183 6,974 9,415
5. Stocks
2026 2025
£ £
Work in progress 42,650 7,428
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 191,464 169,210
Other debtors 54,570 43,701
246,034 212,911
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7. Current Asset Investments
2026 2025
£ £
Listed investments 21,892 29,925
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 3,435 5,263
Other creditors 9,030 7,435
Taxation and social security 121,090 105,210
133,555 117,908
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Capital Commitments
The total amount of financial commitments not included in thebalance sheet is£267,201 (2025 £287,049).
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