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 09491186 Mr P L Rokahr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09491186 2025-03-31 09491186 2026-03-31 09491186 2025-04-01 2026-03-31 09491186 frs-core:CurrentFinancialInstruments 2026-03-31 09491186 frs-core:Non-currentFinancialInstruments 2026-03-31 09491186 frs-core:BetweenOneFiveYears 2026-03-31 09491186 frs-core:ComputerEquipment 2026-03-31 09491186 frs-core:ComputerEquipment 2025-04-01 2026-03-31 09491186 frs-core:ComputerEquipment 2025-03-31 09491186 frs-core:FurnitureFittings 2026-03-31 09491186 frs-core:FurnitureFittings 2025-04-01 2026-03-31 09491186 frs-core:FurnitureFittings 2025-03-31 09491186 frs-core:MotorVehicles 2026-03-31 09491186 frs-core:MotorVehicles 2025-04-01 2026-03-31 09491186 frs-core:MotorVehicles 2025-03-31 09491186 frs-core:WithinOneYear 2026-03-31 09491186 frs-core:ShareCapital 2026-03-31 09491186 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 09491186 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09491186 frs-bus:AbridgedAccounts 2025-04-01 2026-03-31 09491186 frs-bus:SmallEntities 2025-04-01 2026-03-31 09491186 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09491186 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09491186 frs-bus:Director1 2025-04-01 2026-03-31 09491186 frs-countries:EnglandWales 2025-04-01 2026-03-31 09491186 2024-03-31 09491186 2025-03-31 09491186 2024-04-01 2025-03-31 09491186 frs-core:CurrentFinancialInstruments 2025-03-31 09491186 frs-core:Non-currentFinancialInstruments 2025-03-31 09491186 frs-core:BetweenOneFiveYears 2025-03-31 09491186 frs-core:WithinOneYear 2025-03-31 09491186 frs-core:ShareCapital 2025-03-31 09491186 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 09491186
Floorcovers UK Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2026
Harris Lacey and Swain
Suite 1 The Riverside Building
Livingstone Road
Hessle
East Yorkshire
HU13 0DZ
Contents
Page
Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09491186
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 60,679 101,631
60,679 101,631
CURRENT ASSETS
Debtors 5 371,235 165,771
Cash at bank and in hand 75,427 139,339
446,662 305,110
Creditors: Amounts Falling Due Within One Year 6 (372,871 ) (172,302 )
NET CURRENT ASSETS (LIABILITIES) 73,791 132,808
TOTAL ASSETS LESS CURRENT LIABILITIES 134,470 234,439
Creditors: Amounts Falling Due After More Than One Year 7 (40,918 ) (60,281 )
NET ASSETS 93,552 174,158
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 93,452 174,058
SHAREHOLDERS' FUNDS 93,552 174,158
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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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr P L Rokahr
Director
16/09/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Floorcovers UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09491186 . The registered office is Suite 1, The Riverside Building, Livingstone Road, Hessle, East Yorkshire, HU13 0DZ.
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 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.
Revenue comprises the fair value of the consideration received or receivable for the sale of goods and services in the ordinary course of the company’s activities. Revenue is shown net of 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 when specific criteria have been met for each of the company’s activities as described below. 
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:
Motor Vehicles 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 20% on cost
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. 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 measured at their settlement value.
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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 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: 3 (2025: 3)
3 3
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 160,571 10,405 4,454 175,430
Additions - 2,500 333 2,833
As at 31 March 2026 160,571 12,905 4,787 178,263
Depreciation
As at 1 April 2025 63,527 6,513 3,759 73,799
Provided during the period 41,478 1,825 482 43,785
As at 31 March 2026 105,005 8,338 4,241 117,584
Net Book Value
As at 31 March 2026 55,566 4,567 546 60,679
As at 1 April 2025 97,044 3,892 695 101,631
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5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 297,556 125,989
Amounts owed by group undertakings 28,756 -
Other debtors 44,923 39,782
371,235 165,771
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 27,144 35,777
Trade creditors 192,129 85,984
Bank loans and overdrafts 60,920 -
Other creditors 28,280 9,155
Taxation and social security 64,398 41,386
372,871 172,302
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 40,918 60,281
8. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 27,144 35,777
Later than one year and not later than five years 40,918 60,281
68,062 96,058
68,062 96,058
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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