Acorah Software Products - Accounts Production 19.4.351 false true 28 February 2025 29 February 2024 false 1 March 2025 28 February 2026 28 February 2026 11840643 Mr Danny Gooderson Mrs Fay Gooderson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11840643 2025-02-28 11840643 2026-02-28 11840643 2025-03-01 2026-02-28 11840643 frs-core:CurrentFinancialInstruments 2026-02-28 11840643 frs-core:Non-currentFinancialInstruments 2026-02-28 11840643 frs-core:BetweenOneFiveYears 2026-02-28 11840643 frs-core:ComputerEquipment 2026-02-28 11840643 frs-core:ComputerEquipment 2025-03-01 2026-02-28 11840643 frs-core:ComputerEquipment 2025-02-28 11840643 frs-core:MotorVehicles 2026-02-28 11840643 frs-core:MotorVehicles 2025-03-01 2026-02-28 11840643 frs-core:MotorVehicles 2025-02-28 11840643 frs-core:PlantMachinery 2026-02-28 11840643 frs-core:PlantMachinery 2025-03-01 2026-02-28 11840643 frs-core:PlantMachinery 2025-02-28 11840643 frs-core:WithinOneYear 2026-02-28 11840643 frs-core:ShareCapital 2026-02-28 11840643 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 11840643 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 11840643 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 11840643 frs-bus:SmallEntities 2025-03-01 2026-02-28 11840643 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 11840643 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 11840643 frs-bus:Director1 2025-03-01 2026-02-28 11840643 frs-bus:Director2 2025-03-01 2026-02-28 11840643 frs-countries:EnglandWales 2025-03-01 2026-02-28 11840643 2024-02-28 11840643 2025-02-28 11840643 2024-02-29 2025-02-28 11840643 frs-core:CurrentFinancialInstruments 2025-02-28 11840643 frs-core:Non-currentFinancialInstruments 2025-02-28 11840643 frs-core:BetweenOneFiveYears 2025-02-28 11840643 frs-core:WithinOneYear 2025-02-28 11840643 frs-core:ShareCapital 2025-02-28 11840643 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 11840643
Gooderson Construction Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
Kennedys Accounting Limited
160 Eureka Park
Kennington
Ashford
Kent
TN25 4AZ
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 11840643
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 146,053 102,357
146,053 102,357
CURRENT ASSETS
Stocks 5 53,709 77,709
Debtors 6 75,538 69,035
Cash at bank and in hand 151,270 121,172
280,517 267,916
Creditors: Amounts Falling Due Within One Year 7 (269,779 ) (240,774 )
NET CURRENT ASSETS (LIABILITIES) 10,738 27,142
TOTAL ASSETS LESS CURRENT LIABILITIES 156,791 129,499
Creditors: Amounts Falling Due After More Than One Year 8 (131,215 ) (112,906 )
NET ASSETS 25,576 16,593
CAPITAL AND RESERVES
Called up share capital 10 2 2
Income Statement 25,574 16,591
SHAREHOLDERS' FUNDS 25,576 16,593
Page 1
Page 2
For the year ending 28 February 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 Income Statement.
On behalf of the board
Mr Danny Gooderson
Director
16/10/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Gooderson Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11840643 . The registered office is The Business Terrace Maidstone House, King Street, Maidstone, Kent, ME15 6JQ.
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 25% SL
Motor Vehicles 25% RB
Computer Equipment 33% SL
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 income statement 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 income statement as incurred.
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.
Page 3
Page 4
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 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: 2 (2025: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2025 51,420 106,819 7,749 165,988
Additions 69,400 - - 69,400
As at 28 February 2026 120,820 106,819 7,749 235,388
Depreciation
As at 1 March 2025 3,960 51,922 7,749 63,631
Provided during the period 11,980 13,724 - 25,704
As at 28 February 2026 15,940 65,646 7,749 89,335
Net Book Value
As at 28 February 2026 104,880 41,173 - 146,053
As at 1 March 2025 47,460 54,897 - 102,357
5. Stocks
2026 2025
£ £
Work in progress 53,709 77,709
Page 4
Page 5
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 75,080 68,577
Prepayments and accrued income 458 458
75,538 69,035
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 52,255 30,587
Trade creditors 71,123 48,744
Bank loans and overdrafts 5,407 6,490
Corporation tax 17,276 33,549
Other taxes and social security 8,046 5,247
VAT 64,722 44,133
AMEX credit card 17,174 13,603
Directors' loan accounts 33,776 58,421
269,779 240,774
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 110,483 87,499
Bank loans 20,732 25,407
131,215 112,906
9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 52,255 30,587
Later than one year and not later than five years 110,483 87,499
162,738 118,086
162,738 118,086
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
Page 5