Acorah Software Products - Accounts Production 19.3.600 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 03765997 Mr Roy Taylor Mrs Angela Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03765997 2025-05-31 03765997 2026-05-31 03765997 2025-06-01 2026-05-31 03765997 frs-core:CurrentFinancialInstruments 2026-05-31 03765997 frs-core:ComputerEquipment 2026-05-31 03765997 frs-core:ComputerEquipment 2025-06-01 2026-05-31 03765997 frs-core:ComputerEquipment 2025-05-31 03765997 frs-core:MotorVehicles 2026-05-31 03765997 frs-core:MotorVehicles 2025-06-01 2026-05-31 03765997 frs-core:MotorVehicles 2025-05-31 03765997 frs-core:PlantMachinery 2026-05-31 03765997 frs-core:PlantMachinery 2025-06-01 2026-05-31 03765997 frs-core:PlantMachinery 2025-05-31 03765997 frs-core:ShareCapital 2026-05-31 03765997 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 03765997 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 03765997 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 03765997 frs-bus:SmallEntities 2025-06-01 2026-05-31 03765997 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 03765997 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 03765997 frs-bus:Director1 2025-06-01 2026-05-31 03765997 frs-bus:CompanySecretary1 2025-06-01 2026-05-31 03765997 frs-countries:EnglandWales 2025-06-01 2026-05-31 03765997 2024-05-31 03765997 2025-05-31 03765997 2024-06-01 2025-05-31 03765997 frs-core:CurrentFinancialInstruments 2025-05-31 03765997 frs-core:ShareCapital 2025-05-31 03765997 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 03765997
R. & D. Print Finishers Limited
Unaudited Financial Statements
For The Year Ended 31 May 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03765997
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,264 10,610
23,264 10,610
CURRENT ASSETS
Debtors 5 17,242 48,608
Cash at bank and in hand 62,763 69,787
80,005 118,395
Creditors: Amounts Falling Due Within One Year 6 (2,803 ) (13,936 )
NET CURRENT ASSETS (LIABILITIES) 77,202 104,459
TOTAL ASSETS LESS CURRENT LIABILITIES 100,466 115,069
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,420 ) (491 )
NET ASSETS 96,046 114,578
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 95,946 114,478
SHAREHOLDERS' FUNDS 96,046 114,578
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For the year ending 31 May 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 Roy Taylor
Director
16/10/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
R. & D. Print Finishers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03765997 . The registered office is Riddingtons, The Old Barn, Off wood street, Swanley , Kent, BR8 7PA.
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.
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 15% WDV
Motor Vehicles 15% WDV
Computer Equipment 15% WDV
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.
2.5. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
...CONTINUED
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2.5. Taxation - continued
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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 June 2025 32,477 - 3,165 35,642
Additions - 22,750 342 23,092
Disposals (16,790 ) - - (16,790 )
As at 31 May 2026 15,687 22,750 3,507 41,944
Depreciation
As at 1 June 2025 23,830 - 1,202 25,032
Provided during the period 347 3,413 346 4,106
Disposals (10,458 ) - - (10,458 )
As at 31 May 2026 13,719 3,413 1,548 18,680
Net Book Value
As at 31 May 2026 1,968 19,337 1,959 23,264
As at 1 June 2025 8,647 - 1,963 10,610
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 17,125 48,608
Other debtors 117 -
17,242 48,608
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6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 1,120
Corporation tax - 10,930
VAT 1,672 583
Other creditors 701 981
Director's loan account 430 322
2,803 13,936
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Included in the Other Creitors is an amount owed to the company director Mr R Taylor totalling £430 (2025 - £322), no interest is to be charged.
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