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 00563617 Mrs G L Darsley Mr O Moore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00563617 2025-04-30 00563617 2026-04-30 00563617 2025-05-01 2026-04-30 00563617 frs-core:CurrentFinancialInstruments 2026-04-30 00563617 frs-core:MotorVehicles 2026-04-30 00563617 frs-core:MotorVehicles 2025-05-01 2026-04-30 00563617 frs-core:MotorVehicles 2025-04-30 00563617 frs-core:PlantMachinery 2026-04-30 00563617 frs-core:PlantMachinery 2025-05-01 2026-04-30 00563617 frs-core:PlantMachinery 2025-04-30 00563617 frs-core:RevaluationReserve 2025-05-01 2026-04-30 00563617 frs-core:RevaluationReserve 2025-04-30 00563617 frs-core:RevaluationReserve 2026-04-30 00563617 frs-core:ShareCapital 2026-04-30 00563617 frs-core:RetainedEarningsAccumulatedLosses 2025-05-01 2026-04-30 00563617 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-04-30 00563617 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 00563617 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 00563617 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 00563617 frs-bus:SmallEntities 2025-05-01 2026-04-30 00563617 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 00563617 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 00563617 frs-bus:Director1 2025-05-01 2026-04-30 00563617 frs-bus:Director2 2025-05-01 2026-04-30 00563617 frs-countries:EnglandWales 2025-05-01 2026-04-30 00563617 2024-04-30 00563617 2025-04-30 00563617 2024-05-01 2025-04-30 00563617 frs-core:CurrentFinancialInstruments 2025-04-30 00563617 frs-core:RevaluationReserve 2025-04-30 00563617 frs-core:ShareCapital 2025-04-30 00563617 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 00563617
Harold Moore & Son (Builders) Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 00563617
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 124 291
Investment Properties 5 981,666 953,332
981,790 953,623
CURRENT ASSETS
Debtors 6 288,462 293,633
Cash at bank and in hand 132,731 123,631
421,193 417,264
Creditors: Amounts Falling Due Within One Year 7 (178,681 ) (176,411 )
NET CURRENT ASSETS (LIABILITIES) 242,512 240,853
TOTAL ASSETS LESS CURRENT LIABILITIES 1,224,302 1,194,476
PROVISIONS FOR LIABILITIES
Deferred Taxation (80,950 ) (80,950 )
NET ASSETS 1,143,352 1,113,526
CAPITAL AND RESERVES
Called up share capital 8 2,003 2,003
Revaluation reserve 9 536,166 515,782
Profit and Loss Account 605,183 595,741
SHAREHOLDERS' FUNDS 1,143,352 1,113,526
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
Mrs G L Darsley
Director
3 September 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
Harold Moore & Son (Builders) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00563617 . The registered office is 104 Whitchurch Road, Tavistock, Devon, PL19 9BQ.
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 rents received and is recognised when the rent is due. 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. 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
Motor Vehicles 25% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable properties, adjusted if necessary for any differences in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in other reserves. 
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.
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: 2 (2025: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost or Valuation
As at 1 May 2025 6,050 7,850 13,900
As at 30 April 2026 6,050 7,850 13,900
Depreciation
As at 1 May 2025 5,813 7,796 13,609
Provided during the period 113 54 167
As at 30 April 2026 5,926 7,850 13,776
Net Book Value
As at 30 April 2026 124 - 124
As at 1 May 2025 237 54 291
5. Investment Property
2026
£
Fair Value
As at 1 May 2025 953,332
Revaluations 28,334
As at 30 April 2026 981,666
The properties have been included at values provided by the director. A professional valuation has not taken place during the year.
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 1,162 2,733
Other debtors 287,300 290,900
288,462 293,633
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 362
Other creditors 176,869 176,049
Taxation and social security 1,812 -
178,681 176,411
Page 4
Page 5
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2,003 2,003
9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 May 2025 515,782 595,741
Profit for year - 15,692
Surplus on revaluation 20,384 -
Other comprehensive income for the year 20,384 -
Total comprehensive income for the year 20,384 15,692
Dividends paid - (6,250)
As at 30 April 2026 536,166 605,183
Page 5