Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 13876158 Mr FATJON PONARI iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13876158 2025-03-31 13876158 2026-03-31 13876158 2025-04-01 2026-03-31 13876158 frs-core:CurrentFinancialInstruments 2026-03-31 13876158 frs-core:Non-currentFinancialInstruments 2026-03-31 13876158 frs-core:MotorVehicles 2026-03-31 13876158 frs-core:MotorVehicles 2025-04-01 2026-03-31 13876158 frs-core:MotorVehicles 2025-03-31 13876158 frs-core:PlantMachinery 2026-03-31 13876158 frs-core:PlantMachinery 2025-04-01 2026-03-31 13876158 frs-core:PlantMachinery 2025-03-31 13876158 frs-core:ShareCapital 2026-03-31 13876158 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 13876158 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 13876158 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 13876158 frs-bus:SmallEntities 2025-04-01 2026-03-31 13876158 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 13876158 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 13876158 frs-bus:Director1 2025-04-01 2026-03-31 13876158 frs-countries:EnglandWales 2025-04-01 2026-03-31 13876158 2024-03-31 13876158 2025-03-31 13876158 2024-04-01 2025-03-31 13876158 frs-core:CurrentFinancialInstruments 2025-03-31 13876158 frs-core:Non-currentFinancialInstruments 2025-03-31 13876158 frs-core:ShareCapital 2025-03-31 13876158 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 13876158
Troy's Double Glazing Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
BUTT & CO ACCOUNTANTS LTD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13876158
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 73,428 52,006
73,428 52,006
CURRENT ASSETS
Debtors 5 34,465 28,576
Cash at bank and in hand 55,798 19,325
90,263 47,901
Creditors: Amounts Falling Due Within One Year 6 (88,832 ) (32,915 )
NET CURRENT ASSETS (LIABILITIES) 1,431 14,986
TOTAL ASSETS LESS CURRENT LIABILITIES 74,859 66,992
Creditors: Amounts Falling Due After More Than One Year 7 (4,092 ) (42,092 )
NET ASSETS 70,767 24,900
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 70,667 24,800
SHAREHOLDERS' FUNDS 70,767 24,900
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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.
On behalf of the board
Mr FATJON PONARI
Director
02/10/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Troy's Double Glazing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13876158 . The registered office is 17 Tallon Road, Hutton, Brentwood, CM13 1TF.
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. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 2)
4 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2025 38,598 50,995 89,593
Additions - 39,778 39,778
As at 31 March 2026 38,598 90,773 129,371
Depreciation
As at 1 April 2025 15,070 22,517 37,587
Provided during the period 4,705 13,651 18,356
As at 31 March 2026 19,775 36,168 55,943
Net Book Value
As at 31 March 2026 18,823 54,605 73,428
As at 1 April 2025 23,528 28,478 52,006
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 14,465 16,576
Prepayments and accrued income 20,000 12,000
34,465 28,576
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 13,852 7,250
Bank loans and overdrafts - 3,494
Corporation tax 17,756 -
Other taxes and social security 1,132 4,149
VAT 2,842 1,703
Accruals and deferred income 3,250 4,319
Director's loan account 50,000 12,000
88,832 32,915
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Director's loan account 4,092 42,092
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8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 40,000 24,000
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