Acorah Software Products - Accounts Production 19.3.600 false true 31 July 2025 1 August 2024 false 1 August 2025 31 July 2026 31 July 2026 06894644 Mr Duncan Cunningham Mrs Nicola Cunningham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06894644 2025-07-31 06894644 2026-07-31 06894644 2025-08-01 2026-07-31 06894644 frs-core:CurrentFinancialInstruments 2026-07-31 06894644 frs-core:Non-currentFinancialInstruments 2026-07-31 06894644 frs-core:BetweenOneFiveYears 2026-07-31 06894644 frs-core:ComputerEquipment 2026-07-31 06894644 frs-core:ComputerEquipment 2025-08-01 2026-07-31 06894644 frs-core:ComputerEquipment 2025-07-31 06894644 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-08-01 2026-07-31 06894644 frs-core:FurnitureFittings 2026-07-31 06894644 frs-core:FurnitureFittings 2025-08-01 2026-07-31 06894644 frs-core:FurnitureFittings 2025-07-31 06894644 frs-core:NetGoodwill 2026-07-31 06894644 frs-core:NetGoodwill 2025-08-01 2026-07-31 06894644 frs-core:NetGoodwill 2025-07-31 06894644 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-07-31 06894644 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-01 2026-07-31 06894644 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-31 06894644 frs-core:MotorVehicles 2026-07-31 06894644 frs-core:MotorVehicles 2025-08-01 2026-07-31 06894644 frs-core:MotorVehicles 2025-07-31 06894644 frs-core:OtherResidualIntangibleAssets 2026-07-31 06894644 frs-core:OtherResidualIntangibleAssets 2025-08-01 2026-07-31 06894644 frs-core:OtherResidualIntangibleAssets 2025-07-31 06894644 frs-core:PlantMachinery 2026-07-31 06894644 frs-core:PlantMachinery 2025-08-01 2026-07-31 06894644 frs-core:PlantMachinery 2025-07-31 06894644 frs-core:WithinOneYear 2026-07-31 06894644 frs-core:ShareCapital 2026-07-31 06894644 frs-core:RetainedEarningsAccumulatedLosses 2026-07-31 06894644 frs-bus:PrivateLimitedCompanyLtd 2025-08-01 2026-07-31 06894644 frs-bus:FilletedAccounts 2025-08-01 2026-07-31 06894644 frs-bus:SmallEntities 2025-08-01 2026-07-31 06894644 frs-bus:AuditExempt-NoAccountantsReport 2025-08-01 2026-07-31 06894644 frs-bus:SmallCompaniesRegimeForAccounts 2025-08-01 2026-07-31 06894644 frs-core:UnlistedNon-exchangeTraded 2026-07-31 06894644 frs-core:UnlistedNon-exchangeTraded 2025-07-31 06894644 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-07-31 06894644 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-07-31 06894644 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 06894644 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-07-31 06894644 frs-bus:Director1 2025-08-01 2026-07-31 06894644 frs-bus:Director2 2025-08-01 2026-07-31 06894644 frs-countries:EnglandWales 2025-08-01 2026-07-31 06894644 2024-07-31 06894644 2025-07-31 06894644 2024-08-01 2025-07-31 06894644 frs-core:CurrentFinancialInstruments 2025-07-31 06894644 frs-core:Non-currentFinancialInstruments 2025-07-31 06894644 frs-core:BetweenOneFiveYears 2025-07-31 06894644 frs-core:WithinOneYear 2025-07-31 06894644 frs-core:ShareCapital 2025-07-31 06894644 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31
Registered number: 06894644
Phoenix Building Products Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2026
Arque
Office Suite B Kestrel House
146/148 Main Road
Biggin Hill
TN16 3BA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 06894644
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 39,329 29,179
Tangible Assets 5 217,384 215,775
Investments 6 26,815 26,815
283,528 271,769
CURRENT ASSETS
Stocks 7 196,883 230,332
Debtors 8 64,404 33,518
Cash at bank and in hand 8,855 59,241
270,142 323,091
Creditors: Amounts Falling Due Within One Year 9 (467,022 ) (427,985 )
NET CURRENT ASSETS (LIABILITIES) (196,880 ) (104,894 )
TOTAL ASSETS LESS CURRENT LIABILITIES 86,648 166,875
Creditors: Amounts Falling Due After More Than One Year 10 (38,344 ) (23,589 )
NET ASSETS 48,304 143,286
CAPITAL AND RESERVES
Called up share capital 12 10 10
Profit and Loss Account 48,294 143,276
SHAREHOLDERS' FUNDS 48,304 143,286
Page 1
Page 2
For the year ending 31 July 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 Duncan Cunningham
Director
14th October 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Phoenix Building Products Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06894644 . The registered office is Suite B, Kestrel House, 146/148 Main Road, Biggin Hill, Kent, TN16 3BA.
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 the profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account 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:
Leasehold 15% reducing balance
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings stright line over life of lease
Computer Equipment 25% straight line
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 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.
2.7. 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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Page 4
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 34 (2025: 34)
34 34
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 August 2025 10,000 31,833 41,833
Additions 13,333 - 13,333
As at 31 July 2026 23,333 31,833 55,166
Amortisation
As at 1 August 2025 - 12,654 12,654
Provided during the period - 3,183 3,183
As at 31 July 2026 - 15,837 15,837
Net Book Value
As at 31 July 2026 23,333 15,996 39,329
As at 1 August 2025 10,000 19,179 29,179
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Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 August 2025 66,415 374,064 197,650 75,854
Additions - 14,490 63,391 -
As at 31 July 2026 66,415 388,554 261,041 75,854
Depreciation
As at 1 August 2025 33,192 311,302 134,602 21,386
Provided during the period 3,320 35,954 30,289 5,418
As at 31 July 2026 36,512 347,256 164,891 26,804
Net Book Value
As at 31 July 2026 29,903 41,298 96,150 49,050
As at 1 August 2025 33,223 62,762 63,048 54,468
Computer Equipment Total
£ £
Cost
As at 1 August 2025 41,434 755,417
Additions - 77,881
As at 31 July 2026 41,434 833,298
Depreciation
As at 1 August 2025 39,160 539,642
Provided during the period 1,291 76,272
As at 31 July 2026 40,451 615,914
Net Book Value
As at 31 July 2026 983 217,384
As at 1 August 2025 2,274 215,775
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Page 6
6. Investments
Unlisted
£
Cost or Valuation
As at 1 August 2025 26,815
As at 31 July 2026 26,815
Provision
As at 1 August 2025 -
As at 31 July 2026 -
Net Book Value
As at 31 July 2026 26,815
As at 1 August 2025 26,815
7. Stocks
2026 2025
£ £
Materials 143,712 162,115
Work in progress 53,171 68,217
196,883 230,332
8. Debtors
2026 2025
£ £
Due within one year
Trade debtors 39,040 38,285
Prepayments and accrued income 25,364 19,321
Other debtors - (24,088 )
64,404 33,518
9. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 30,834 53,720
Trade creditors 146,867 122,849
Bank loans and overdrafts 7,550 42,360
Corporation tax 67,680 81,890
Other taxes and social security 22,979 21,557
VAT 181,819 93,804
Accruals and deferred income 700 11,696
Directors' loan accounts 8,593 109
467,022 427,985
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10. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 38,344 21,679
Bank loans - 1,910
38,344 23,589
11. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 30,834 53,720
Later than one year and not later than five years 38,344 21,679
69,178 75,399
69,178 75,399
12. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 10 10
13. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 115,000 118,000
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