Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 13998567 Mr Sammy Goodchild Mr Norman Grant iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13998567 2025-03-31 13998567 2026-03-31 13998567 2025-04-01 2026-03-31 13998567 frs-core:CurrentFinancialInstruments 2026-03-31 13998567 frs-core:Non-currentFinancialInstruments 2026-03-31 13998567 frs-core:NetGoodwill 2025-04-01 2026-03-31 13998567 frs-core:MotorVehicles 2026-03-31 13998567 frs-core:MotorVehicles 2025-04-01 2026-03-31 13998567 frs-core:MotorVehicles 2025-03-31 13998567 frs-core:OtherResidualIntangibleAssets 2026-03-31 13998567 frs-core:OtherResidualIntangibleAssets 2025-03-31 13998567 frs-core:ShareCapital 2026-03-31 13998567 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 13998567 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 13998567 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 13998567 frs-bus:SmallEntities 2025-04-01 2026-03-31 13998567 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 13998567 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 13998567 frs-bus:Director1 2025-04-01 2026-03-31 13998567 frs-bus:Director2 2025-04-01 2026-03-31 13998567 frs-countries:EnglandWales 2025-04-01 2026-03-31 13998567 2024-03-31 13998567 2025-03-31 13998567 2024-04-01 2025-03-31 13998567 frs-core:CurrentFinancialInstruments 2025-03-31 13998567 frs-core:Non-currentFinancialInstruments 2025-03-31 13998567 frs-core:ShareCapital 2025-03-31 13998567 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 13998567
Gaysha Surfaces (Kent) 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: 13998567
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,500 -
1,500 -
CURRENT ASSETS
Debtors 6 171,666 191,661
Cash at bank and in hand 13,444 25
185,110 191,686
Creditors: Amounts Falling Due Within One Year 7 (166,195 ) (223,139 )
NET CURRENT ASSETS (LIABILITIES) 18,915 (31,453 )
TOTAL ASSETS LESS CURRENT LIABILITIES 20,415 (31,453 )
Creditors: Amounts Falling Due After More Than One Year 8 (19,869 ) -
NET ASSETS/(LIABILITIES) 546 (31,453 )
CAPITAL AND RESERVES
Called up share capital 10 2 3
Profit and Loss Account 544 (31,456 )
SHAREHOLDERS' FUNDS 546 (31,453)
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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 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 Sammy Goodchild
Director
19th October 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Gaysha Surfaces (Kent) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13998567 . The registered office is Unit 32 Church Road Business Centre, Sittingbounrne, ME10 3RS.
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 3 years.
2.4. 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:
Motor Vehicles 25% reducing balance
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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 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: 4 (2025: 4)
4 4
4. Intangible Assets
Other
£
Cost
As at 1 April 2025 44,414
As at 31 March 2026 44,414
Amortisation
As at 1 April 2025 44,414
As at 31 March 2026 44,414
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
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5. Tangible Assets
Motor Vehicles
£
Cost
As at 1 April 2025 -
Additions 2,000
As at 31 March 2026 2,000
Depreciation
As at 1 April 2025 -
Provided during the period 500
As at 31 March 2026 500
Net Book Value
As at 31 March 2026 1,500
As at 1 April 2025 -
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 166,103 154,722
Other debtors 5,563 36,939
171,666 191,661
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 115,730 116,589
Bank loans and overdrafts 4,978 18,359
Other creditors 6,945 79,198
Taxation and social security 38,542 8,993
166,195 223,139
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 19,869 -
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9. Secured Creditors
Peak Cashflow Limited held an all assets debenture dated 06.02.2023 containing fixed and floating charges over the company's assets. This debenture was satisfied on 03.03.2026
2026 2025
£ £
Other Creditors - 59,484
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 3
11. Related Party Transactions
Clearmac LtdA company under common control by the DirectorsDuring the prior year, the company made an interest-free loan of £12,799 to Clearmac. The loan was unsecured and repayable upon demand. During the current financial year, Clearmac repaid the loan in full. As of the balance sheet date, the amount outstanding was £Nil (Prior Year: £12,799).

Clearmac Ltd

A company under common control by the Directors

During the prior year, the company made an interest-free loan of £12,799 to Clearmac. The loan was unsecured and repayable upon demand. During the current financial year, Clearmac repaid the loan in full. As of the balance sheet date, the amount outstanding was £Nil (Prior Year: £12,799).

Blue Hart Properties LtdA company under common control by the DirectorsIncluded within other creditors in the prior year was an unsecured, interest-free loan of £16,600 owed to Blue Hart Properties. The loan was repayable upon demand and was repaid in full during the current financial year. At the balance sheet date, the amount outstanding was £Nil (2025: £16,600).

Blue Hart Properties Ltd

A company under common control by the Directors

Included within other creditors in the prior year was an unsecured, interest-free loan of £16,600 owed to Blue Hart Properties. The loan was repayable upon demand and was repaid in full during the current financial year. At the balance sheet date, the amount outstanding was £Nil (2025: £16,600).

12. Off-Balance Sheet Arrangements
During the prior financial year, the Company utilised an uncommitted invoice discounting arrangement with a third-party finance provider to improve cash flow and manage working capital efficiently. Under the terms of that agreement, the Company sold certain trade receivables to the provider but retained the credit risk and collection responsibility.
This facility ceased operations during the current financial year and there are no ongoing liabilities or assigned receivables.
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