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Registered number: 05420346
Alan Allison (1980) Limited
Financial Statements
For The Year Ended 30 April 2026
Leathley & Co - Poynton Office
Park Lane Business Centre
78 Park Lane
Poynton
Cheshire
SK12 1RE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05420346
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 163,989 141,473
163,989 141,473
CURRENT ASSETS
Stocks 6 19,850 21,645
Debtors 7 17,489 23,791
Cash at bank and in hand 30,537 17,199
67,876 62,635
Creditors: Amounts Falling Due Within One Year 8 (69,305 ) (103,995 )
NET CURRENT ASSETS (LIABILITIES) (1,429 ) (41,360 )
TOTAL ASSETS LESS CURRENT LIABILITIES 162,560 100,113
Creditors: Amounts Falling Due After More Than One Year 9 (123,179 ) (68,029 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (24,337 ) (18,594 )
NET ASSETS 15,044 13,490
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 14,944 13,390
SHAREHOLDERS' FUNDS 15,044 13,490
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 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 Garry Smith
Director
07/09/2026
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
Alan Allison (1980) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05420346 . The registered office is Unit 2 Chadkirk Business Park, Vale Road, Romiley, Stockport, Cheshire, SK6 3NE.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 profit and loss account over its estimated economic life of 20 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% reducing balance basis
Motor Vehicles 25% reducing balance basis
Computer Equipment 25% reducing balance basis
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
Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
Work-in-progress is calculated by reference to the cost incurred on each contract still in progress at the year-end by stage of completion. The cost includes materials and labour net of VAT.
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 year 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.
...CONTINUED
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2.7. Taxation - continued
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 9 (2025: 9)
9 9
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2025 22,500
As at 30 April 2026 22,500
Amortisation
As at 1 May 2025 22,500
As at 30 April 2026 22,500
Net Book Value
As at 30 April 2026 -
As at 1 May 2025 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2025 19,774 260,452 7,017 287,243
Additions - 80,487 - 80,487
Disposals - (15,000 ) - (15,000 )
As at 30 April 2026 19,774 325,939 7,017 352,730
Depreciation
As at 1 May 2025 19,008 121,287 5,475 145,770
Provided during the period 153 54,073 385 54,611
Disposals - (11,640 ) - (11,640 )
As at 30 April 2026 19,161 163,720 5,860 188,741
Net Book Value
As at 30 April 2026 613 162,219 1,157 163,989
As at 1 May 2025 766 139,165 1,542 141,473
Page 4
Page 5
6. Stocks
2026 2025
£ £
Stock 19,850 21,645
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 17,489 23,791
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 29,862 40,794
Trade creditors 19,182 30,514
Bank loans and overdrafts 5,079 8,800
Corporation tax 3,342 6,123
Other taxes and social security 7,435 5,115
VAT 4,489 10,735
Other creditors (84 ) 712
Director's loan account - 1,202
69,305 103,995
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 122,790 62,561
Bank loans 389 5,468
123,179 68,029
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 29,862 40,794
Later than one year and not later than five years 122,790 62,561
152,652 103,355
152,652 103,355
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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