Acorah Software Products - Accounts Production 19.4.300 false true 29 March 2025 30 March 2024 false 30 March 2025 29 March 2026 29 March 2026 09416789 John Richard Austin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09416789 2025-03-29 09416789 2026-03-29 09416789 2025-03-30 2026-03-29 09416789 frs-core:CurrentFinancialInstruments 2026-03-29 09416789 frs-core:Non-currentFinancialInstruments 2026-03-29 09416789 frs-core:MotorVehicles 2026-03-29 09416789 frs-core:MotorVehicles 2025-03-30 2026-03-29 09416789 frs-core:MotorVehicles 2025-03-29 09416789 frs-core:PlantMachinery 2026-03-29 09416789 frs-core:PlantMachinery 2025-03-30 2026-03-29 09416789 frs-core:PlantMachinery 2025-03-29 09416789 frs-core:ShareCapital 2026-03-29 09416789 frs-core:RetainedEarningsAccumulatedLosses 2026-03-29 09416789 frs-bus:PrivateLimitedCompanyLtd 2025-03-30 2026-03-29 09416789 frs-bus:FilletedAccounts 2025-03-30 2026-03-29 09416789 frs-bus:SmallEntities 2025-03-30 2026-03-29 09416789 frs-bus:AuditExempt-NoAccountantsReport 2025-03-30 2026-03-29 09416789 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-30 2026-03-29 09416789 frs-bus:Director1 2025-03-30 2026-03-29 09416789 frs-countries:EnglandWales 2025-03-30 2026-03-29 09416789 2024-03-29 09416789 2025-03-29 09416789 2024-03-30 2025-03-29 09416789 frs-core:CurrentFinancialInstruments 2025-03-29 09416789 frs-core:Non-currentFinancialInstruments 2025-03-29 09416789 frs-core:ShareCapital 2025-03-29 09416789 frs-core:RetainedEarningsAccumulatedLosses 2025-03-29
Registered number: 09416789
DEBEN PONDS LTD
Financial Statements
For The Year Ended 29 March 2026
C. R. A. S. L.
Carlton Park House
Carlton Park Industrial Estate
Saxmundham
Suffolk
IP17 2NL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09416789
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 48,597 40,529
48,597 40,529
CURRENT ASSETS
Stocks 5 2,150 2,480
Debtors 6 6,172 1,989
Cash at bank and in hand 3,976 40,223
12,298 44,692
Creditors: Amounts Falling Due Within One Year 7 (45 ) (3,777 )
NET CURRENT ASSETS (LIABILITIES) 12,253 40,915
TOTAL ASSETS LESS CURRENT LIABILITIES 60,850 81,444
Creditors: Amounts Falling Due After More Than One Year 8 (12,848 ) (17,553 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,577 ) (7,437 )
NET ASSETS 42,425 56,454
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 42,424 56,453
SHAREHOLDERS' FUNDS 42,425 56,454
Page 1
Page 2
For the year ending 29 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.
On behalf of the board
John Richard Austin
Director
03/09/2026
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
DEBEN PONDS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09416789 . The registered office is 10 Woodbride Walk, Hollesley, Woodbridge, Suffolk, IP12 3LA.
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.
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.
2.3. 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% Reducing Balance
Motor Vehicles 20% Reducing Balance
2.4. 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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2.5. 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: 1 (2025: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 30 March 2025 5,962 68,641 74,603
Additions 580 36,000 36,580
Disposals - (25,463 ) (25,463 )
As at 29 March 2026 6,542 79,178 85,720
...CONTINUED
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Depreciation
As at 30 March 2025 4,520 29,554 34,074
Provided during the period 404 11,745 12,149
Disposals - (9,100 ) (9,100 )
As at 29 March 2026 4,924 32,199 37,123
Net Book Value
As at 29 March 2026 1,618 46,979 48,597
As at 30 March 2025 1,442 39,087 40,529
5. Stocks
2026 2025
£ £
Stock 2,150 2,480
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 6,172 1,989
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 45 46
Other creditors - 1,379
Taxation and social security - 2,352
45 3,777
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 2,893
Other creditors 12,848 14,660
12,848 17,553
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9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
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