Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04557764 Mr Alan Fullard Mrs Kate Fullard Mrs Kate Fullard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04557764 2024-12-31 04557764 2025-12-31 04557764 2025-01-01 2025-12-31 04557764 frs-core:CurrentFinancialInstruments 2025-12-31 04557764 frs-core:ComputerEquipment 2025-12-31 04557764 frs-core:ComputerEquipment 2025-01-01 2025-12-31 04557764 frs-core:ComputerEquipment 2024-12-31 04557764 frs-core:FurnitureFittings 2025-12-31 04557764 frs-core:FurnitureFittings 2025-01-01 2025-12-31 04557764 frs-core:FurnitureFittings 2024-12-31 04557764 frs-core:NetGoodwill 2025-12-31 04557764 frs-core:NetGoodwill 2025-01-01 2025-12-31 04557764 frs-core:NetGoodwill 2024-12-31 04557764 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 04557764 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04557764 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 04557764 frs-core:MotorVehicles 2025-12-31 04557764 frs-core:MotorVehicles 2025-01-01 2025-12-31 04557764 frs-core:MotorVehicles 2024-12-31 04557764 frs-core:PlantMachinery 2025-12-31 04557764 frs-core:PlantMachinery 2025-01-01 2025-12-31 04557764 frs-core:PlantMachinery 2024-12-31 04557764 frs-core:ShareCapital 2025-12-31 04557764 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04557764 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04557764 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04557764 frs-bus:SmallEntities 2025-01-01 2025-12-31 04557764 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04557764 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04557764 frs-core:UnlistedNon-exchangeTraded 2025-12-31 04557764 frs-core:UnlistedNon-exchangeTraded 2024-12-31 04557764 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 04557764 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 04557764 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 04557764 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 04557764 frs-bus:Director1 2025-01-01 2025-12-31 04557764 frs-bus:Director2 2025-01-01 2025-12-31 04557764 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04557764 frs-countries:EnglandWales 2025-01-01 2025-12-31 04557764 2023-12-31 04557764 2024-12-31 04557764 2024-01-01 2024-12-31 04557764 frs-core:CurrentFinancialInstruments 2024-12-31 04557764 frs-core:ShareCapital 2024-12-31 04557764 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04557764
A Fullard Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Harris Lacey and Swain
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04557764
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 23,395 30,032
Investments 6 15,000 15,000
38,395 45,032
CURRENT ASSETS
Stocks 7 17,741 10,700
Debtors 8 23,489 64,539
Cash at bank and in hand 308,930 237,567
350,160 312,806
Creditors: Amounts Falling Due Within One Year 9 (56,769 ) (44,857 )
NET CURRENT ASSETS (LIABILITIES) 293,391 267,949
TOTAL ASSETS LESS CURRENT LIABILITIES 331,786 312,981
NET ASSETS 331,786 312,981
CAPITAL AND RESERVES
Called up share capital 10 4 4
Profit and Loss Account 331,782 312,977
SHAREHOLDERS' FUNDS 331,786 312,981
Page 1
Page 2
For the year ending 31 December 2025 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 Alan Fullard
Director
11/09/2026
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
A Fullard Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04557764 . The registered office is 12 Copper Beech Close, Swanland, HU14 3LR.
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. Significant judgements and estimations
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors’ best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.
2.3. Turnover
Turnover represents the value of plumbing, heating and related services provided, together with materials supplied, during the year, excluding Value Added Tax.
Revenue is recognised when control of the goods or services has transferred to the customer and the company is entitled to consideration. Where work has commenced but has not been completed at the reporting date, turnover is recognised by reference to the stage of completion of the contract at the year end, with the related amounts included in work in progress.
2.4. 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 .... years.
2.5. 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:
Freehold Straight line over 12 years
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing baance
Computer Equipment 20% on cost
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measure at their settlement value.
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2.8. 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: 4 (2024: 4)
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 30,000
As at 31 December 2025 30,000
Amortisation
As at 1 January 2025 30,000
As at 31 December 2025 30,000
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2025 16,483 26,469 24,213 8,411
Additions - 480 - -
Disposals - - - -
As at 31 December 2025 16,483 26,949 24,213 8,411
Depreciation
As at 1 January 2025 9,611 22,271 10,594 7,303
Provided during the period 1,373 1,240 3,405 222
Disposals - - - -
As at 31 December 2025 10,984 23,511 13,999 7,525
Net Book Value
As at 31 December 2025 5,499 3,438 10,214 886
As at 1 January 2025 6,872 4,198 13,619 1,108
Computer Equipment Total
£ £
Cost
As at 1 January 2025 9,418 84,994
Additions 2,381 2,861
Disposals (2,981 ) (2,981 )
As at 31 December 2025 8,818 84,874
Depreciation
As at 1 January 2025 5,183 54,962
Provided during the period 2,372 8,612
Disposals (2,095 ) (2,095 )
As at 31 December 2025 5,460 61,479
Net Book Value
As at 31 December 2025 3,358 23,395
As at 1 January 2025 4,235 30,032
Page 5
Page 6
6. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 15,000
As at 31 December 2025 15,000
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 15,000
As at 1 January 2025 15,000
7. Stocks
2025 2024
£ £
Stock 10,050 10,700
Work in progress 7,691 -
17,741 10,700
8. Debtors
2025 2024
£ £
Due within one year
Trade debtors 21,997 63,085
Other debtors 1,492 1,454
23,489 64,539
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 6,055 4,202
Other creditors 28,589 17,456
Taxation and social security 22,125 23,199
56,769 44,857
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
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