Acorah Software Products - Accounts Production 19.2.450 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 08351606 Mr Chris Holden Mr Chris Holden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08351606 2025-01-31 08351606 2026-01-31 08351606 2025-02-01 2026-01-31 08351606 frs-core:CurrentFinancialInstruments 2026-01-31 08351606 frs-core:Non-currentFinancialInstruments 2026-01-31 08351606 frs-core:BetweenOneFiveYears 2026-01-31 08351606 frs-core:FurnitureFittings 2026-01-31 08351606 frs-core:FurnitureFittings 2025-02-01 2026-01-31 08351606 frs-core:FurnitureFittings 2025-01-31 08351606 frs-core:MotorVehicles 2026-01-31 08351606 frs-core:MotorVehicles 2025-02-01 2026-01-31 08351606 frs-core:MotorVehicles 2025-01-31 08351606 frs-core:PlantMachinery 2026-01-31 08351606 frs-core:PlantMachinery 2025-02-01 2026-01-31 08351606 frs-core:PlantMachinery 2025-01-31 08351606 frs-core:WithinOneYear 2026-01-31 08351606 frs-core:ShareCapital 2026-01-31 08351606 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 08351606 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 08351606 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 08351606 frs-bus:SmallEntities 2025-02-01 2026-01-31 08351606 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 08351606 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 08351606 frs-bus:Director1 2025-02-01 2026-01-31 08351606 frs-bus:Director1 2025-01-31 08351606 frs-bus:Director1 2026-01-31 08351606 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 08351606 frs-countries:EnglandWales 2025-02-01 2026-01-31 08351606 2024-01-31 08351606 2025-01-31 08351606 2024-02-01 2025-01-31 08351606 frs-core:CurrentFinancialInstruments 2025-01-31 08351606 frs-core:Non-currentFinancialInstruments 2025-01-31 08351606 frs-core:BetweenOneFiveYears 2025-01-31 08351606 frs-core:WithinOneYear 2025-01-31 08351606 frs-core:ShareCapital 2025-01-31 08351606 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 08351606
Cch Joinery (Preston) Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08351606
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 91,924 92,707
91,924 92,707
CURRENT ASSETS
Stocks 5 95,000 39,679
Debtors 6 390,753 242,445
Cash at bank and in hand 47,823 80,451
533,576 362,575
Creditors: Amounts Falling Due Within One Year 7 (405,081 ) (268,358 )
NET CURRENT ASSETS (LIABILITIES) 128,495 94,217
TOTAL ASSETS LESS CURRENT LIABILITIES 220,419 186,924
Creditors: Amounts Falling Due After More Than One Year 8 (9,575 ) (113,025 )
NET ASSETS 210,844 73,899
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 210,842 73,897
SHAREHOLDERS' FUNDS 210,844 73,899
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For the year ending 31 January 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 Chris Holden
Director
09/10/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Cch Joinery (Preston) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08351606 . The registered office is Feniscliffe Wham Lane, Whitestake, Preston, PR4 4JS.
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
Fixtures & Fittings 20% Reducing balance
2.4. 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.
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2.5. 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.
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: 11 (2025: 10)
11 10
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 February 2025 1,996 129,207 8,362 139,565
Additions - 33,499 3,991 37,490
Disposals - (23,750 ) - (23,750 )
As at 31 January 2026 1,996 138,956 12,353 153,305
Depreciation
As at 1 February 2025 1,012 42,368 3,478 46,858
...CONTINUED
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Provided during the period 197 16,728 1,266 18,191
Disposals - (3,668 ) - (3,668 )
As at 31 January 2026 1,209 55,428 4,744 61,381
Net Book Value
As at 31 January 2026 787 83,528 7,609 91,924
As at 1 February 2025 984 86,839 4,884 92,707
5. Stocks
2026 2025
£ £
Materials 35,500 10,179
Work in progress 59,500 29,500
95,000 39,679
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 233,251 148,806
Other debtors 157,502 93,639
390,753 242,445
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 3,010 2,541
Trade creditors 85,820 78,134
Bank loans and overdrafts 3,333 8,000
Other creditors 75,935 34,957
Taxation and social security 236,983 144,726
405,081 268,358
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8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 9,575 12,585
Bank loans - 3,333
Other creditors - 97,107
9,575 113,025
9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,010 2,541
Later than one year and not later than five years 9,575 12,585
12,585 15,126
12,585 15,126
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2025 Amounts advanced Amounts repaid Amounts written off As at 31 January 2026
£ £ £ £ £
Mr Chris Holden 85,858 32,229 76,017 - 42,070
The above loan is unsecured, interest is chargeable at 3% per annum and is repayable on demand.
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