Acorah Software Products - Accounts Production 19.4.351 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 09444249 Mr Robert Drew Mr Samuel Drew iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09444249 2025-05-31 09444249 2026-05-31 09444249 2025-06-01 2026-05-31 09444249 frs-core:CurrentFinancialInstruments 2026-05-31 09444249 frs-core:Non-currentFinancialInstruments 2026-05-31 09444249 frs-core:BetweenOneFiveYears 2026-05-31 09444249 frs-core:FurnitureFittings 2026-05-31 09444249 frs-core:FurnitureFittings 2025-06-01 2026-05-31 09444249 frs-core:FurnitureFittings 2025-05-31 09444249 frs-core:NetGoodwill 2026-05-31 09444249 frs-core:NetGoodwill 2025-06-01 2026-05-31 09444249 frs-core:NetGoodwill 2025-05-31 09444249 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-05-31 09444249 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-01 2026-05-31 09444249 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-31 09444249 frs-core:MotorVehicles 2026-05-31 09444249 frs-core:MotorVehicles 2025-06-01 2026-05-31 09444249 frs-core:MotorVehicles 2025-05-31 09444249 frs-core:PlantMachinery 2026-05-31 09444249 frs-core:PlantMachinery 2025-06-01 2026-05-31 09444249 frs-core:PlantMachinery 2025-05-31 09444249 frs-core:WithinOneYear 2026-05-31 09444249 frs-core:ShareCapital 2026-05-31 09444249 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 09444249 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 09444249 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 09444249 frs-bus:SmallEntities 2025-06-01 2026-05-31 09444249 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 09444249 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 09444249 frs-bus:Director1 2025-06-01 2026-05-31 09444249 frs-bus:Director2 2025-06-01 2026-05-31 09444249 frs-countries:EnglandWales 2025-06-01 2026-05-31 09444249 2024-05-31 09444249 2025-05-31 09444249 2024-06-01 2025-05-31 09444249 frs-core:CurrentFinancialInstruments 2025-05-31 09444249 frs-core:Non-currentFinancialInstruments 2025-05-31 09444249 frs-core:BetweenOneFiveYears 2025-05-31 09444249 frs-core:WithinOneYear 2025-05-31 09444249 frs-core:ShareCapital 2025-05-31 09444249 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 09444249
Ultra Vision Fire & Security Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09444249
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 12,467
Tangible Assets 5 102,799 111,682
102,799 124,149
CURRENT ASSETS
Stocks 6 62,452 82,815
Debtors 7 352,568 341,256
Cash at bank and in hand 154,916 149,060
569,936 573,131
Creditors: Amounts Falling Due Within One Year 8 (456,096 ) (490,498 )
NET CURRENT ASSETS (LIABILITIES) 113,840 82,633
TOTAL ASSETS LESS CURRENT LIABILITIES 216,639 206,782
Creditors: Amounts Falling Due After More Than One Year 9 (26,034 ) (28,315 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,813 ) (10,699 )
NET ASSETS 178,792 167,768
CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Profit and Loss Account 177,792 166,768
SHAREHOLDERS' FUNDS 178,792 167,768
Page 1
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For the year ending 31 May 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.
On behalf of the board
Mr Robert Drew
Director
29/09/2026
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
Ultra Vision Fire & Security Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09444249 . The registered office is 30 Glenmore Centre, Jessop Court, Waterwells Business Park, Gloucester, GL2 2AP.
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. 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 profit and loss account over its estimated economic life of 5 years.
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:
Leasehold 20% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
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. 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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2.7. 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.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.9. Investments
The investment represents a 100% holding in P.H.X. Security Ltd (company number 03968681), a company registered in England & Wales. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2025: 22)
22 22
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2025 65,000
As at 31 May 2026 65,000
Amortisation
As at 1 June 2025 52,533
Provided during the period 12,467
As at 31 May 2026 65,000
Net Book Value
As at 31 May 2026 -
As at 1 June 2025 12,467
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Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 June 2025 61,809 9,318 218,104 57,679 346,910
Additions - - 21,828 3,433 25,261
As at 31 May 2026 61,809 9,318 239,932 61,112 372,171
Depreciation
As at 1 June 2025 61,809 5,563 127,241 40,615 235,228
Provided during the period - 939 28,173 5,032 34,144
As at 31 May 2026 61,809 6,502 155,414 45,647 269,372
Net Book Value
As at 31 May 2026 - 2,816 84,518 15,465 102,799
As at 1 June 2025 - 3,755 90,863 17,064 111,682
6. Stocks
2026 2025
£ £
Stock 62,452 82,815
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 332,853 317,356
Prepayments and accrued income 18,751 20,857
Other debtors 964 3,043
352,568 341,256
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 19,835 18,452
Trade creditors 138,054 154,253
Amounts owed to group undertakings 28,609 48,384
Other creditors 74,981 73,179
Taxation and social security 194,617 196,230
456,096 490,498
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9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 26,034 28,315
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 19,835 18,452
Later than one year and not later than five years 26,034 28,315
45,869 46,767
45,869 46,767
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,000 1,000
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