Acorah Software Products - Accounts Production 19.3.600 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 06485497 Mrs S McMahon Mr P McMahon Mr J McMahon Mrs S McMahon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06485497 2025-01-31 06485497 2026-01-31 06485497 2025-02-01 2026-01-31 06485497 frs-core:CurrentFinancialInstruments 2026-01-31 06485497 frs-core:Non-currentFinancialInstruments 2026-01-31 06485497 frs-core:BetweenOneFiveYears 2026-01-31 06485497 frs-core:ComputerEquipment 2026-01-31 06485497 frs-core:ComputerEquipment 2025-02-01 2026-01-31 06485497 frs-core:ComputerEquipment 2025-01-31 06485497 frs-core:FurnitureFittings 2026-01-31 06485497 frs-core:FurnitureFittings 2025-02-01 2026-01-31 06485497 frs-core:FurnitureFittings 2025-01-31 06485497 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-01-31 06485497 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-01 2026-01-31 06485497 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 06485497 frs-core:MotorVehicles 2026-01-31 06485497 frs-core:MotorVehicles 2025-02-01 2026-01-31 06485497 frs-core:MotorVehicles 2025-01-31 06485497 frs-core:PlantMachinery 2026-01-31 06485497 frs-core:PlantMachinery 2025-02-01 2026-01-31 06485497 frs-core:PlantMachinery 2025-01-31 06485497 frs-core:WithinOneYear 2026-01-31 06485497 frs-core:ShareCapital 2026-01-31 06485497 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 06485497 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 06485497 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 06485497 frs-bus:SmallEntities 2025-02-01 2026-01-31 06485497 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 06485497 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 06485497 frs-bus:Director1 2025-02-01 2026-01-31 06485497 frs-bus:Director2 2025-02-01 2026-01-31 06485497 frs-bus:Director3 2025-02-01 2026-01-31 06485497 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 06485497 1 2025-02-01 2026-01-31 06485497 frs-countries:EnglandWales 2025-02-01 2026-01-31 06485497 2024-01-31 06485497 2025-01-31 06485497 2024-02-01 2025-01-31 06485497 frs-core:CurrentFinancialInstruments 2025-01-31 06485497 frs-core:Non-currentFinancialInstruments 2025-01-31 06485497 frs-core:BetweenOneFiveYears 2025-01-31 06485497 frs-core:WithinOneYear 2025-01-31 06485497 frs-core:ShareCapital 2025-01-31 06485497 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 06485497 1 2024-02-01 2025-01-31
Registered number: 06485497
Greenflame Installations Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Goldwells Elgin
Wards House
Wards Road
Elgin
IV30 1NL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 06485497
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 136,859 95,996
Right-of-use Assets 6 63,061 -
199,920 95,996
CURRENT ASSETS
Stocks 7 407,030 514,959
Debtors 8 202,087 180,382
Cash at bank and in hand 212,545 248,344
821,662 943,685
Creditors: Amounts Falling Due Within One Year 9 (315,803 ) (363,442 )
NET CURRENT ASSETS (LIABILITIES) 505,859 580,243
TOTAL ASSETS LESS CURRENT LIABILITIES 705,779 676,239
Creditors: Amounts Falling Due After More Than One Year 10 (109,579 ) (19,386 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 12 (35,773 ) (23,941 )
NET ASSETS 560,427 632,912
CAPITAL AND RESERVES
Called up share capital 13 100 4
Profit and Loss Account 560,327 632,908
SHAREHOLDERS' FUNDS 560,427 632,912
Page 1
Page 2
For the year ending 31 January 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
Mrs S McMahon
Director
05/10/2026
The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Greenflame Installations Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06485497 . The registered office is Lytchett House, 13 Freeland Park, Wareham Road, Poole, Dorset, BH16 6FA.
2. Accounting Policies
2.1. Early Adoption of Amendments to FRS 102 (Periodic Review 2024)
The company has early adopted the amendments to FRS 102, arising from the Financial Reporting Council's Periodic Review 2024, issued in March 2024. These amendments are effective for accounting periods beginning on or after 1 January 2026, but the company has elected to apply them in these financial statements for the year ended 31 January 2026.
The amendments primarily affect the company's accounting for leases.
The impact of early adoption has resulted in the recognition of right of use assets and corresponding lease liabilities on the balance sheet, significantly increasing total gross assets and gross liabilities, whilst shifting lease expenses from operating costs to depreciation and finance interest charges within the profit and loss account.
Further details of the transition and the effect on the financial statements are provided in the notes.
2.2. 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.
2.3. 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.
2.4. 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:
Property improvements 
15% Reducing Balance 
Plant & Machinery 
20% Reducing Balance 
Fixtures & Fittings
20% Reducing Balance
Motor Vehicles 
25% Reducing Balance
Right of Use Assets
Straight Line over the lease term
Office Equipment 
33% Straight Line 
Page 3
Page 4
2.5. Leases
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. 
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. 
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. 
2.6. 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.
2.7. 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: 24 (2025: 23)
24 23
4. Tax on Profit
The tax charge on the profit for the year was as follows:
Tax Rate 2026 2025
2026 2025 £ £
Current tax
UK Corporation Tax 19.0% 24.9% 1,288 56,004
Deferred Tax
Deferred taxation 11,832 (8,748 )
Total tax charge for the period 13,120 47,256
The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:
Page 4
Page 5
2026 2025
£ £
Profit before tax 65,939 210,989
Breakdown of tax charge is:
Tax on profit at 19% (UK standard rate) 12,529 52,620
Goodwill/depreciation not allowed for tax 8,458 8,540
Expenses not deductible for tax purposes 994 1,016
Capital allowances (20,693 ) (2,407 )
Prior period adjustment - (3,754 )
Difference in tax rates - (11 )
Total tax charge for the period 1,288 56,004
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 February 2025 3,300 46,551 201,598 4,334
Additions - 13,732 93,945 -
Disposals - - (9,750 ) -
Other - - (30,488 ) -
As at 31 January 2026 3,300 60,283 255,305 4,334
Depreciation
As at 1 February 2025 2,055 31,487 124,047 3,548
Provided during the period 187 5,760 36,930 216
Disposals - - (4,266 ) -
Other - - (12,195 ) -
As at 31 January 2026 2,242 37,247 144,516 3,764
Net Book Value
As at 31 January 2026 1,058 23,036 110,789 570
As at 1 February 2025 1,245 15,064 77,551 786
Computer Equipment Total
£ £
Cost
As at 1 February 2025 15,213 270,996
Additions 1,483 109,160
Disposals - (9,750 )
Other - (30,488 )
As at 31 January 2026 16,696 339,918
Depreciation
As at 1 February 2025 13,863 175,000
...CONTINUED
Page 5
Page 6
Provided during the period 1,427 44,520
Disposals - (4,266 )
Other - (12,195 )
As at 31 January 2026 15,290 203,059
Net Book Value
As at 31 January 2026 1,406 136,859
As at 1 February 2025 1,350 95,996
6. Right-of-use Assets
Motor Vehicles
£
Cost
As at 1 February 2025 30,488
Additions 59,343
As at 31 January 2026 89,831
Depreciation
As at 1 February 2025 12,195
Provided during the period 14,575
As at 31 January 2026 26,770
Net Book Value
As at 31 January 2026 63,061
As at 1 February 2025 18,293
7. Stocks
2026 2025
£ £
Stock 303,925 371,433
Work in progress 103,105 143,526
407,030 514,959
8. Debtors
2026 2025
£ £
Due within one year
Trade debtors 174,245 153,367
Other debtors 27,842 27,015
202,087 180,382
Page 6
Page 7
9. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 43,989 3,653
Trade creditors 155,264 184,736
Bank loans and overdrafts 3,333 10,000
Other creditors 88,162 91,441
Taxation and social security 25,055 73,612
315,803 363,442
Included in other creditors is a loan from the directors, Mr & Mrs McMahon and Mr J McMahon. As at 31 January 2026 this loan amounted to £68,914 (2025: £70,960). This loan is granted interest free and is repayable on demand.
10. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 109,579 16,053
Bank loans - 3,333
109,579 19,386
Obligations under hire purchase agreements and finance leases are secured on the assets to which they relate. 
11. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 43,989 3,653
Later than one year and not later than five years 109,579 16,053
153,568 19,706
153,568 19,706
12. Deferred Taxation
The provision for deferred tax is made up as follows:
2026 2025
£ £
Other timing differences 35,773 23,941
13. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 4
Page 7
Page 8
14. Dividends
2026 2025
£ £
On equity shares:
Interim dividend paid 125,400 124,900
Page 8