Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 10675337 Mr R Crawford Mr J Wasley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10675337 2025-03-31 10675337 2026-03-31 10675337 2025-04-01 2026-03-31 10675337 frs-core:CurrentFinancialInstruments 2026-03-31 10675337 frs-core:Non-currentFinancialInstruments 2026-03-31 10675337 frs-core:BetweenOneFiveYears 2026-03-31 10675337 frs-core:ComputerEquipment 2025-04-01 2026-03-31 10675337 frs-core:FurnitureFittings 2026-03-31 10675337 frs-core:FurnitureFittings 2025-04-01 2026-03-31 10675337 frs-core:FurnitureFittings 2025-03-31 10675337 frs-core:MotorVehicles 2026-03-31 10675337 frs-core:MotorVehicles 2025-04-01 2026-03-31 10675337 frs-core:MotorVehicles 2025-03-31 10675337 frs-core:PlantMachinery 2026-03-31 10675337 frs-core:PlantMachinery 2025-04-01 2026-03-31 10675337 frs-core:PlantMachinery 2025-03-31 10675337 frs-core:WithinOneYear 2026-03-31 10675337 frs-core:ShareCapital 2026-03-31 10675337 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10675337 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10675337 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 10675337 frs-bus:SmallEntities 2025-04-01 2026-03-31 10675337 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10675337 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10675337 frs-bus:Director1 2025-04-01 2026-03-31 10675337 frs-bus:Director2 2025-04-01 2026-03-31 10675337 frs-countries:EnglandWales 2025-04-01 2026-03-31 10675337 2024-03-31 10675337 2025-03-31 10675337 2024-04-01 2025-03-31 10675337 frs-core:CurrentFinancialInstruments 2025-03-31 10675337 frs-core:Non-currentFinancialInstruments 2025-03-31 10675337 frs-core:BetweenOneFiveYears 2025-03-31 10675337 frs-core:WithinOneYear 2025-03-31 10675337 frs-core:ShareCapital 2025-03-31 10675337 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 10675337
Cotswold Meadows Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Grenfell James Associates Limited
13 The Courtyard Timothys Bridge Road
Stratford Upon Avon
Warwickshire
CV37 9NP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10675337
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 272,563 239,902
272,563 239,902
CURRENT ASSETS
Debtors 5 73,247 60,527
Cash at bank and in hand 145,553 80,570
218,800 141,097
Creditors: Amounts Falling Due Within One Year 6 (144,735 ) (178,059 )
NET CURRENT ASSETS (LIABILITIES) 74,065 (36,962 )
TOTAL ASSETS LESS CURRENT LIABILITIES 346,628 202,940
Creditors: Amounts Falling Due After More Than One Year 7 (297,419 ) (138,186 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (48,420 ) (23,777 )
NET ASSETS 789 40,977
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 787 40,975
SHAREHOLDERS' FUNDS 789 40,977
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 R Crawford
Director
04/09/2026
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
Cotswold Meadows Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10675337 . The registered office is Unit 1 Kiln Bank Evesham Road, Stow On The Wold, Cheltenham, GL54 1EJ.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. 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.
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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: 15 (2025: 2)
15 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2025 267,307 164,948 6,960 439,215
Additions 42,044 71,074 2,296 115,414
Disposals - (33,332 ) - (33,332 )
As at 31 March 2026 309,351 202,690 9,256 521,297
...CONTINUED
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Depreciation
As at 1 April 2025 131,037 65,691 2,585 199,313
Provided during the period 39,857 35,179 1,538 76,574
Disposals - (27,153 ) - (27,153 )
As at 31 March 2026 170,894 73,717 4,123 248,734
Net Book Value
As at 31 March 2026 138,457 128,973 5,133 272,563
As at 1 April 2025 136,270 99,257 4,375 239,902
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 2,772 570
Other debtors 70,475 59,957
73,247 60,527
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 14,449 60,675
Trade creditors 50,854 82,019
Bank loans and overdrafts 1,013 4,000
Other loans 36,504 -
Other creditors 19,014 23,201
Taxation and social security 22,901 8,164
144,735 178,059
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 83,600 137,200
Bank loans - 986
Other loans 213,819 -
297,419 138,186
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8. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 14,449 60,675
Later than one year and not later than five years 83,600 137,200
98,049 197,875
98,049 197,875
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
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