Acorah Software Products - Accounts Production 19.4.351 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 00437536 Mr D J Reeves Mrs E J Reeves-Toovey Mr A J Shotbolt Mr M J Reeves Mrs E J Reeves-Toovey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00437536 2025-06-30 00437536 2026-06-30 00437536 2025-07-01 2026-06-30 00437536 frs-core:CurrentFinancialInstruments 2026-06-30 00437536 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-07-01 2026-06-30 00437536 frs-core:NetGoodwill 2026-06-30 00437536 frs-core:NetGoodwill 2025-07-01 2026-06-30 00437536 frs-core:NetGoodwill 2025-06-30 00437536 frs-core:LandBuildings 2026-06-30 00437536 frs-core:LandBuildings 2025-07-01 2026-06-30 00437536 frs-core:LandBuildings 2025-06-30 00437536 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-01 2026-06-30 00437536 frs-core:MotorVehicles 2025-07-01 2026-06-30 00437536 frs-core:OtherResidualIntangibleAssets 2026-06-30 00437536 frs-core:OtherResidualIntangibleAssets 2025-07-01 2026-06-30 00437536 frs-core:OtherResidualIntangibleAssets 2025-06-30 00437536 frs-core:PlantMachinery 2026-06-30 00437536 frs-core:PlantMachinery 2025-07-01 2026-06-30 00437536 frs-core:PlantMachinery 2025-06-30 00437536 frs-core:SharePremium 2026-06-30 00437536 frs-core:ShareCapital 2026-06-30 00437536 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 00437536 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 00437536 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 00437536 frs-bus:SmallEntities 2025-07-01 2026-06-30 00437536 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 00437536 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 00437536 frs-core:UnlistedNon-exchangeTraded 2026-06-30 00437536 frs-core:UnlistedNon-exchangeTraded 2025-06-30 00437536 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 00437536 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-06-30 00437536 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 00437536 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-06-30 00437536 frs-bus:Director1 2025-07-01 2026-06-30 00437536 frs-bus:Director2 2025-07-01 2026-06-30 00437536 frs-bus:Director3 2025-07-01 2026-06-30 00437536 frs-bus:Director4 2025-07-01 2026-06-30 00437536 frs-bus:CompanySecretary1 2025-07-01 2026-06-30 00437536 frs-countries:EnglandWales 2025-07-01 2026-06-30 00437536 2024-06-30 00437536 2025-06-30 00437536 2024-07-01 2025-06-30 00437536 frs-core:CurrentFinancialInstruments 2025-06-30 00437536 frs-core:SharePremium 2025-06-30 00437536 frs-core:ShareCapital 2025-06-30 00437536 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 00437536
Reeves Of Petersfield Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
Phelan Cloud Accounting
Chartered Certified Accountants
18 New Road
Clanfield
Waterlooville
Hampshire
PO8 0NS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 00437536
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 43 51
Tangible Assets 5 273,270 300,133
Investments 6 26,841 26,841
300,154 327,025
CURRENT ASSETS
Stocks 11,250 9,750
Debtors 7 224,931 124,920
Cash at bank and in hand 396,012 385,218
632,193 519,888
Creditors: Amounts Falling Due Within One Year 8 (368,419 ) (291,691 )
NET CURRENT ASSETS (LIABILITIES) 263,774 228,197
TOTAL ASSETS LESS CURRENT LIABILITIES 563,928 555,222
PROVISIONS FOR LIABILITIES
Deferred Taxation (49,546 ) (40,165 )
NET ASSETS 514,382 515,057
CAPITAL AND RESERVES
Called up share capital 9 1,500 1,500
Share premium account 4,080 4,080
Profit and Loss Account 508,802 509,477
SHAREHOLDERS' FUNDS 514,382 515,057
Page 1
Page 2
For the year ending 30 June 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 A J Shotbolt
Director
23 October 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Reeves Of Petersfield Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00437536 . The registered office is 140 The Causeway, Petersfield, Hampshire, GU31 4LL.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Britannia Area Fee. It is amortised to the profit and loss account on 15% reducing rate basis.
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:
Leasehold 5% straight line basis
Plant & Machinery 15% reducing balance basis
Motor Vehicles 20% reducing balance basis
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.
Page 3
Page 4
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: 20 (2025: 21)
20 21
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 July 2025 52,500 3,500 56,000
As at 30 June 2026 52,500 3,500 56,000
Amortisation
As at 1 July 2025 52,500 3,449 55,949
Provided during the period - 8 8
As at 30 June 2026 52,500 3,457 55,957
Net Book Value
As at 30 June 2026 - 43 43
As at 1 July 2025 - 51 51
Page 4
Page 5
5. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 July 2025 628,305 483,678 1,111,983
Additions - 28,705 28,705
Disposals (23,631 ) (20,655 ) (44,286 )
As at 30 June 2026 604,674 491,728 1,096,402
Depreciation
As at 1 July 2025 555,310 256,540 811,850
Provided during the period 4,655 42,448 47,103
Disposals (23,631 ) (12,190 ) (35,821 )
As at 30 June 2026 536,334 286,798 823,132
Net Book Value
As at 30 June 2026 68,340 204,930 273,270
As at 1 July 2025 72,995 227,138 300,133
6. Investments
Unlisted
£
Cost or Valuation
As at 1 July 2025 26,841
As at 30 June 2026 26,841
Provision
As at 1 July 2025 -
As at 30 June 2026 -
Net Book Value
As at 30 June 2026 26,841
As at 1 July 2025 26,841
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 128,623 74,106
Other debtors 96,308 50,814
224,931 124,920
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 129,780 131,386
Other creditors 136,855 48,726
Taxation and social security 101,784 111,579
368,419 291,691
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,500 1,500
Page 6