Acorah Software Products - Accounts Production 19.4.300 false true 29 April 2025 30 April 2024 false 30 April 2025 29 April 2026 29 April 2026 07212775 Mr Trevor Wright Mrs Sophie Wright iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07212775 2025-04-29 07212775 2026-04-29 07212775 2025-04-30 2026-04-29 07212775 frs-core:CurrentFinancialInstruments 2026-04-29 07212775 frs-core:Non-currentFinancialInstruments 2026-04-29 07212775 frs-core:BetweenOneFiveYears 2026-04-29 07212775 frs-core:ComputerEquipment 2026-04-29 07212775 frs-core:ComputerEquipment 2025-04-30 2026-04-29 07212775 frs-core:ComputerEquipment 2025-04-29 07212775 frs-core:FurnitureFittings 2026-04-29 07212775 frs-core:FurnitureFittings 2025-04-30 2026-04-29 07212775 frs-core:FurnitureFittings 2025-04-29 07212775 frs-core:NetGoodwill 2026-04-29 07212775 frs-core:NetGoodwill 2025-04-30 2026-04-29 07212775 frs-core:NetGoodwill 2025-04-29 07212775 frs-core:MotorVehicles 2026-04-29 07212775 frs-core:MotorVehicles 2025-04-30 2026-04-29 07212775 frs-core:MotorVehicles 2025-04-29 07212775 frs-core:PlantMachinery 2026-04-29 07212775 frs-core:PlantMachinery 2025-04-30 2026-04-29 07212775 frs-core:PlantMachinery 2025-04-29 07212775 frs-core:WithinOneYear 2026-04-29 07212775 frs-core:ShareCapital 2026-04-29 07212775 frs-core:RetainedEarningsAccumulatedLosses 2026-04-29 07212775 frs-bus:PrivateLimitedCompanyLtd 2025-04-30 2026-04-29 07212775 frs-bus:FilletedAccounts 2025-04-30 2026-04-29 07212775 frs-bus:SmallEntities 2025-04-30 2026-04-29 07212775 frs-bus:AuditExempt-NoAccountantsReport 2025-04-30 2026-04-29 07212775 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-30 2026-04-29 07212775 frs-bus:Director1 2025-04-30 2026-04-29 07212775 frs-bus:Director2 2025-04-30 2026-04-29 07212775 frs-countries:EnglandWales 2025-04-30 2026-04-29 07212775 2024-04-29 07212775 2025-04-29 07212775 2024-04-30 2025-04-29 07212775 frs-core:CurrentFinancialInstruments 2025-04-29 07212775 frs-core:Non-currentFinancialInstruments 2025-04-29 07212775 frs-core:BetweenOneFiveYears 2025-04-29 07212775 frs-core:WithinOneYear 2025-04-29 07212775 frs-core:ShareCapital 2025-04-29 07212775 frs-core:RetainedEarningsAccumulatedLosses 2025-04-29
Registered number: 07212775
Trevor Wright Electrical Limited
Unaudited Financial Statements
For The Year Ended 29 April 2026
Clarity Counts
Unit 10 Aylsham Business Park
Richard Oakes Road
Aylsham
Norfolk
NR11 6FD
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 07212775
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 14,400 18,000
Tangible Assets 5 280,546 230,969
294,946 248,969
CURRENT ASSETS
Stocks 6 8,110 16,323
Debtors 7 147,907 114,006
Cash at bank and in hand 205,623 267,443
361,640 397,772
Creditors: Amounts Falling Due Within One Year 8 (169,210 ) (151,140 )
NET CURRENT ASSETS (LIABILITIES) 192,430 246,632
TOTAL ASSETS LESS CURRENT LIABILITIES 487,376 495,601
Creditors: Amounts Falling Due After More Than One Year 9 (245,794 ) (210,484 )
NET ASSETS 241,582 285,117
CAPITAL AND RESERVES
Called up share capital 11 100 100
Income Statement 241,482 285,017
SHAREHOLDERS' FUNDS 241,582 285,117
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For the year ending 29 April 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 Income Statement.
On behalf of the board
Mr Trevor Wright
Director
21 August 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Trevor Wright Electrical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07212775 . The registered office is 35a Scottow Enterprise Park Lamas Road, Badersfield, Norwich, Norfolk, NR10 5FB.  The presentation currency of the financial statements is the Pound Sterling (£).
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
In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources.  The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant.  Actual results may differ from these estimates.  The estimates and underlying assumptions are reviewed on an ongoing basis.  Revisions to accounting estimates are recognised in the period to which the estimate is revised if the revision affects only that period or in the period of revision and future periods if the revision affects both current and future periods.  The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are the depreciation charges that are calculated with reference to the useful economic life of fixed assets.
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.
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 income statement 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:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.6. 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 income statement 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 income statement as incurred.
2.7. 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.
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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: 21 (2025: 18)
21 18
4. Intangible Assets
Goodwill
£
Cost
As at 30 April 2025 72,000
As at 29 April 2026 72,000
Amortisation
As at 30 April 2025 54,000
Provided during the period 3,600
As at 29 April 2026 57,600
Net Book Value
As at 29 April 2026 14,400
As at 30 April 2025 18,000
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 30 April 2025 18,591 554,054 7,617 44,472 624,734
Additions 7,965 147,747 1,661 12,613 169,986
Disposals - (85,000 ) - - (85,000 )
As at 29 April 2026 26,556 616,801 9,278 57,085 709,720
Depreciation
As at 30 April 2025 17,460 339,844 4,458 32,003 393,765
Provided during the period 2,274 83,765 1,205 6,270 93,514
Disposals - (58,105 ) - - (58,105 )
As at 29 April 2026 19,734 365,504 5,663 38,273 429,174
Net Book Value
As at 29 April 2026 6,822 251,297 3,615 18,812 280,546
As at 30 April 2025 1,131 214,210 3,159 12,469 230,969
6. Stocks
2026 2025
£ £
Stock 7,500 7,000
Work in progress 610 9,323
8,110 16,323
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 111,765 78,811
Other debtors 34,725 35,195
146,490 114,006
Due after more than one year
Other debtors 1,417 -
147,907 114,006
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8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 55,813 57,529
Trade creditors 57,525 34,794
Bank loans and overdrafts 1,768 6,976
Other creditors 15,493 8,214
Taxation and social security 38,611 43,627
169,210 151,140
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 245,794 210,484
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 55,813 57,529
Later than one year and not later than five years 245,794 210,484
301,607 268,013
301,607 268,013
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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