Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 10882483 Mr Timothy Holloway iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10882483 2025-03-31 10882483 2026-03-31 10882483 2025-04-01 2026-03-31 10882483 frs-core:CurrentFinancialInstruments 2026-03-31 10882483 frs-core:Non-currentFinancialInstruments 2026-03-31 10882483 frs-core:BetweenOneFiveYears 2026-03-31 10882483 frs-core:ComputerEquipment 2026-03-31 10882483 frs-core:ComputerEquipment 2025-04-01 2026-03-31 10882483 frs-core:ComputerEquipment 2025-03-31 10882483 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 10882483 frs-core:NetGoodwill 2026-03-31 10882483 frs-core:NetGoodwill 2025-04-01 2026-03-31 10882483 frs-core:NetGoodwill 2025-03-31 10882483 frs-core:MotorVehicles 2026-03-31 10882483 frs-core:MotorVehicles 2025-04-01 2026-03-31 10882483 frs-core:MotorVehicles 2025-03-31 10882483 frs-core:OtherResidualIntangibleAssets 2026-03-31 10882483 frs-core:OtherResidualIntangibleAssets 2025-04-01 2026-03-31 10882483 frs-core:OtherResidualIntangibleAssets 2025-03-31 10882483 frs-core:PlantMachinery 2026-03-31 10882483 frs-core:PlantMachinery 2025-04-01 2026-03-31 10882483 frs-core:PlantMachinery 2025-03-31 10882483 frs-core:WithinOneYear 2026-03-31 10882483 frs-core:ShareCapital 2026-03-31 10882483 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10882483 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10882483 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 10882483 frs-bus:SmallEntities 2025-04-01 2026-03-31 10882483 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10882483 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10882483 frs-bus:OrdinaryShareClass1 2025-04-01 2026-03-31 10882483 frs-bus:OrdinaryShareClass1 2026-03-31 10882483 frs-bus:OrdinaryShareClass2 2025-04-01 2026-03-31 10882483 frs-bus:OrdinaryShareClass2 2026-03-31 10882483 frs-bus:Director1 2025-04-01 2026-03-31 10882483 frs-countries:EnglandWales 2025-04-01 2026-03-31 10882483 2024-03-31 10882483 2025-03-31 10882483 2024-04-01 2025-03-31 10882483 frs-core:CurrentFinancialInstruments 2025-03-31 10882483 frs-core:Non-currentFinancialInstruments 2025-03-31 10882483 frs-core:BetweenOneFiveYears 2025-03-31 10882483 frs-core:WithinOneYear 2025-03-31 10882483 frs-core:ShareCapital 2025-03-31 10882483 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10882483 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 10882483 frs-bus:OrdinaryShareClass2 2024-04-01 2025-03-31
Registered number: 10882483
The Milford Window Company Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10882483
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 117,500 40,000
Tangible Assets 5 114,258 94,599
231,758 134,599
CURRENT ASSETS
Stocks 6 1,000 1,000
Debtors 7 6,342 58,105
Cash at bank and in hand 38,905 38,673
46,247 97,778
Creditors: Amounts Falling Due Within One Year 8 (169,910 ) (161,411 )
NET CURRENT ASSETS (LIABILITIES) (123,663 ) (63,633 )
TOTAL ASSETS LESS CURRENT LIABILITIES 108,095 70,966
Creditors: Amounts Falling Due After More Than One Year 9 (48,196 ) (29,680 )
NET ASSETS 59,899 41,286
CAPITAL AND RESERVES
Called up share capital 11 175 175
Profit and Loss Account 59,724 41,111
SHAREHOLDERS' FUNDS 59,899 41,286
Page 1
Page 2
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 Timothy Holloway
Director
14/10/2026
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
The Milford Window Company Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10882483 . The registered office is 51 St Mary's Road, Tonbridge, Kent, TN9 2LE.
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 & loss account over its estimated economic life of ten 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:
Plant & Machinery 15% Reducing Balance
Motor Vehicles 15% Reducing Balance
Computer Equipment 15% Reducing Balance
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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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: 7 (2025: 7)
7 7
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 April 2025 80,000 - 80,000
Additions - 95,000 95,000
As at 31 March 2026 80,000 95,000 175,000
Amortisation
As at 1 April 2025 40,000 - 40,000
Provided during the period 8,000 9,500 17,500
As at 31 March 2026 48,000 9,500 57,500
Net Book Value
As at 31 March 2026 32,000 85,500 117,500
As at 1 April 2025 40,000 - 40,000
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5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 116,019 23,000 8,494 147,513
Additions - 39,822 - 39,822
As at 31 March 2026 116,019 62,822 8,494 187,335
Depreciation
As at 1 April 2025 35,796 12,795 4,323 52,914
Provided during the period 12,033 7,504 626 20,163
As at 31 March 2026 47,829 20,299 4,949 73,077
Net Book Value
As at 31 March 2026 68,190 42,523 3,545 114,258
As at 1 April 2025 80,223 10,205 4,171 94,599
6. Stocks
2026 2025
£ £
Stock 1,000 1,000
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 1,835 3,676
Other debtors 4,507 52,700
Director's loan account - 1,729
6,342 58,105
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 8,531 5,649
Trade creditors 28,664 22,882
Bank loans and overdrafts 25,797 23,228
Corporation tax 20,555 39,949
Other taxes and social security 659 849
VAT 6,076 8,131
Other creditors 78,782 60,723
Director's loan account 846 -
169,910 161,411
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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 30,854 3,295
Bank loans 17,342 26,385
48,196 29,680
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,531 5,649
Later than one year and not later than five years 30,854 3,295
39,385 8,944
39,385 8,944
11. Share Capital
2026 2025
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
75 Ordinary A shares of £ 1.00 each 75 75
175 175
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