Acorah Software Products - Accounts Production 19.4.300 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 08671951 Mr Daniel Owens iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08671951 2025-03-31 08671951 2026-03-31 08671951 2025-04-01 2026-03-31 08671951 frs-core:Non-currentFinancialInstruments 2026-03-31 08671951 frs-core:BetweenOneFiveYears 2026-03-31 08671951 frs-core:PlantMachinery 2025-04-01 2026-03-31 08671951 frs-core:WithinOneYear 2026-03-31 08671951 frs-core:ShareCapital 2026-03-31 08671951 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08671951 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08671951 frs-bus:AbridgedAccounts 2025-04-01 2026-03-31 08671951 frs-bus:SmallEntities 2025-04-01 2026-03-31 08671951 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08671951 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08671951 frs-bus:Director1 2025-04-01 2026-03-31 08671951 frs-countries:EnglandWales 2025-04-01 2026-03-31 08671951 2024-03-31 08671951 2025-03-31 08671951 2024-04-01 2025-03-31 08671951 frs-core:Non-currentFinancialInstruments 2025-03-31 08671951 frs-core:BetweenOneFiveYears 2025-03-31 08671951 frs-core:PlantMachinery 2024-04-01 2025-03-31 08671951 frs-core:WithinOneYear 2025-03-31 08671951 frs-core:ShareCapital 2025-03-31 08671951 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 08671951
D.O Flooring Ltd
ABRIDGED Financial Statements
For The Year Ended 31 March 2026
Know Tax Accountants
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 08671951
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 42,996 9,816
42,996 9,816
CURRENT ASSETS
Debtors 22,347 19,871
Cash at bank and in hand 839 -
23,186 19,871
Creditors: Amounts Falling Due Within One Year (34,746 ) (29,469 )
NET CURRENT ASSETS (LIABILITIES) (11,560 ) (9,598 )
TOTAL ASSETS LESS CURRENT LIABILITIES 31,436 218
Creditors: Amounts Falling Due After More Than One Year (31,326 ) -
NET ASSETS 110 218
CAPITAL AND RESERVES
Called up share capital 6 110 110
Profit and Loss Account - 108
SHAREHOLDERS' FUNDS 110 218
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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 member has 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Daniel Owens
Director
11/09/2026
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
D.O Flooring Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08671951 . The registered office is 87 Portsdown Road, Halesowen, B63 1JW.
2. Accounting Policies
2.1. Early Adoption of Amendments to FRS 102 (Periodic Review 2024)
The company has early adopted the amendments to FRS 102, arising from the Financial Reporting Council's Periodic Review 2024, issued in March 2024. These amendments are effective for accounting periods beginning on or after 1 January 2026, but the company has elected to apply them in these financial statements for the year ended 31 March 2026.
The amendments primarily affect the company's accounting for leases, requiring the recognition of lease commitments directly on the balance sheet.
The impact of early adoption has resulted in the recognition of a Right-of-Use asset and a corresponding lease liability of £43,680.80 on the commencement date, with no material impact on transition reserves as the lease began in the current financial period.
2.2. 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.
2.3. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
In assessing whether the going concern assumption is appropriate, the directors have considered all available information about the future, which is at least, but is not limited to, 12 months from the date when the financial statements are authorised for issue.
2.4. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.5. 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:
Plant & Machinery 20% Straight LIne
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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.
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:
2026 2025
Office and administration 2 3
2 3
4. Tangible Assets
Total
£
Cost
As at 1 April 2025 17,536
Additions 43,681
Disposals (8,016 )
As at 31 March 2026 53,201
Depreciation
As at 1 April 2025 7,720
Provided during the period 5,023
Disposals (2,538 )
As at 31 March 2026 10,205
Net Book Value
As at 31 March 2026 42,996
As at 1 April 2025 9,816
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Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2026 2025
£ £
Plant & Machinery 41,497 -
5. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,516 -
Later than one year and not later than five years 31,326 -
36,842 -
36,842 -
6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 110 110
7. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 37,200 36,500
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