Acorah Software Products - Accounts Production 19.4.300 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 07253580 Mrs Donna Amos Mrs Dawn Lamb Mr Andrew Fielding Mr Darren Lowe Mr Jonathon Waterhouse iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07253580 2025-03-31 07253580 2026-03-31 07253580 2025-04-01 2026-03-31 07253580 frs-core:CurrentFinancialInstruments 2026-03-31 07253580 frs-core:ComputerEquipment 2026-03-31 07253580 frs-core:ComputerEquipment 2025-04-01 2026-03-31 07253580 frs-core:ComputerEquipment 2025-03-31 07253580 frs-core:FurnitureFittings 2026-03-31 07253580 frs-core:FurnitureFittings 2025-04-01 2026-03-31 07253580 frs-core:FurnitureFittings 2025-03-31 07253580 frs-core:NetGoodwill 2026-03-31 07253580 frs-core:NetGoodwill 2025-04-01 2026-03-31 07253580 frs-core:NetGoodwill 2025-03-31 07253580 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 07253580 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 07253580 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 07253580 frs-core:MotorVehicles 2026-03-31 07253580 frs-core:MotorVehicles 2025-04-01 2026-03-31 07253580 frs-core:MotorVehicles 2025-03-31 07253580 frs-core:CapitalRedemptionReserve 2026-03-31 07253580 frs-core:SharePremium 2026-03-31 07253580 frs-core:ShareCapital 2026-03-31 07253580 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07253580 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07253580 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 07253580 frs-bus:SmallEntities 2025-04-01 2026-03-31 07253580 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07253580 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07253580 frs-bus:Director1 2025-04-01 2026-03-31 07253580 frs-bus:Director2 2025-04-01 2026-03-31 07253580 frs-bus:Director3 2025-04-01 2026-03-31 07253580 frs-bus:Director4 2025-04-01 2026-03-31 07253580 frs-bus:Director5 2025-04-01 2026-03-31 07253580 frs-countries:EnglandWales 2025-04-01 2026-03-31 07253580 2024-03-31 07253580 2025-03-31 07253580 2024-04-01 2025-03-31 07253580 frs-core:CurrentFinancialInstruments 2025-03-31 07253580 frs-core:CapitalRedemptionReserve 2025-03-31 07253580 frs-core:SharePremium 2025-03-31 07253580 frs-core:ShareCapital 2025-03-31 07253580 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 07253580
Barker Booth & Eastwood Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
SurSum Advisory
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07253580
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 391,211 466,929
Tangible Assets 5 256,843 210,167
648,054 677,096
CURRENT ASSETS
Debtors 6 2,528,742 2,495,470
Cash at bank and in hand 374,988 276,397
2,903,730 2,771,867
Creditors: Amounts Falling Due Within One Year 7 (693,477 ) (574,483 )
NET CURRENT ASSETS (LIABILITIES) 2,210,253 2,197,384
TOTAL ASSETS LESS CURRENT LIABILITIES 2,858,307 2,874,480
PROVISIONS FOR LIABILITIES
Deferred Taxation (18,307 ) (18,307 )
NET ASSETS 2,840,000 2,856,173
CAPITAL AND RESERVES
Called up share capital 8 5 5
Share premium account 88,969 88,969
Capital redemption reserve 3 3
Profit and Loss Account 2,751,023 2,767,196
SHAREHOLDERS' FUNDS 2,840,000 2,856,173
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 Andrew Fielding
Director
08/09/2026
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
Barker Booth & Eastwood Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07253580 . The registered office is 346 Lytham Road, Blackpool, Lancashire, FY4 1DW.
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 sale of goods and 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. 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 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:
Leasehold 10 years straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 10% straight line
Computer Equipment 10% straight line
2.5. Leasing and Hire Purchase Contracts
Rentals payable under operating leases, including any lease incentives received, are charged to profit or
loss on a straight line basis over the term of the relevant lease except where another more systematic
basis is more representative of the time pattern in which economic benefits from the leases asset are
consumed.
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.
...CONTINUED
Page 3
Page 4
2.6. 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 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: 46 (2025: 46)
46 46
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 1,525,459
As at 31 March 2026 1,525,459
Amortisation
As at 1 April 2025 1,058,530
Provided during the period 75,718
As at 31 March 2026 1,134,248
Net Book Value
As at 31 March 2026 391,211
As at 1 April 2025 466,929
5. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2025 - 223,569 66,673 233,690 523,932
Additions 12,492 65,122 - 50,070 127,684
As at 31 March 2026 12,492 288,691 66,673 283,760 651,616
Depreciation
As at 1 April 2025 - 114,550 35,414 163,801 313,765
Provided during the period 458 58,606 5,153 16,791 81,008
As at 31 March 2026 458 173,156 40,567 180,592 394,773
Net Book Value
As at 31 March 2026 12,034 115,535 26,106 103,168 256,843
As at 1 April 2025 - 109,019 31,259 69,889 210,167
Page 4
Page 5
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 213,934 260,318
Amounts recoverable on contracts 2,204,111 2,133,269
Other debtors 110,697 101,883
2,528,742 2,495,470
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 16,288 21,658
Bank loans and overdrafts 99,600 49,900
Other creditors 141,965 180,502
Taxation and social security 435,624 322,423
693,477 574,483
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 5 5
Page 5