Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 01866651 Mr M D Pearson Mrs J M Pearson Mrs J M Pearson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01866651 2025-01-31 01866651 2026-01-31 01866651 2025-02-01 2026-01-31 01866651 frs-core:CurrentFinancialInstruments 2026-01-31 01866651 frs-core:ComputerEquipment 2025-02-01 2026-01-31 01866651 frs-core:NetGoodwill 2026-01-31 01866651 frs-core:NetGoodwill 2025-02-01 2026-01-31 01866651 frs-core:NetGoodwill 2025-01-31 01866651 frs-core:MotorVehicles 2025-02-01 2026-01-31 01866651 frs-core:PlantMachinery 2026-01-31 01866651 frs-core:PlantMachinery 2025-02-01 2026-01-31 01866651 frs-core:PlantMachinery 2025-01-31 01866651 frs-core:CapitalRedemptionReserve 2026-01-31 01866651 frs-core:ShareCapital 2026-01-31 01866651 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 01866651 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 01866651 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 01866651 frs-bus:SmallEntities 2025-02-01 2026-01-31 01866651 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 01866651 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 01866651 frs-bus:OrdinaryShareClass1 2025-02-01 2026-01-31 01866651 frs-bus:OrdinaryShareClass1 2026-01-31 01866651 frs-bus:Director1 2025-02-01 2026-01-31 01866651 frs-bus:Director2 2025-02-01 2026-01-31 01866651 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 01866651 frs-countries:EnglandWales 2025-02-01 2026-01-31 01866651 2024-01-31 01866651 2025-01-31 01866651 2024-02-01 2025-01-31 01866651 frs-core:CurrentFinancialInstruments 2025-01-31 01866651 frs-core:CapitalRedemptionReserve 2025-01-31 01866651 frs-core:ShareCapital 2025-01-31 01866651 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 01866651 frs-bus:OrdinaryShareClass1 2024-02-01 2025-01-31
Registered number: 01866651
Les Sheppard D.I.Y. Limited
Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01866651
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 11,632 17,570
11,632 17,570
CURRENT ASSETS
Stocks 6 128,086 167,815
Debtors 7 191,488 183,378
Cash at bank and in hand 72,730 43,828
392,304 395,021
Creditors: Amounts Falling Due Within One Year 8 (155,918 ) (178,277 )
NET CURRENT ASSETS (LIABILITIES) 236,386 216,744
TOTAL ASSETS LESS CURRENT LIABILITIES 248,018 234,314
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,210 ) (3,338 )
NET ASSETS 245,808 230,976
CAPITAL AND RESERVES
Called up share capital 9 4 4
Capital redemption reserve 718 718
Profit and Loss Account 245,086 230,254
SHAREHOLDERS' FUNDS 245,808 230,976
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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
Mr M D Pearson
Director
23rd October 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
Les Sheppard D.I.Y. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01866651 . The registered office is Sovereign House, 12 Warwick Street, Coventry, CV5 6ET.
The presentation currency of the financial statements is the Pound Sterling (£).
The financial statements are rounded to the nearest £1.
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business in 2011 and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 75 months.
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:
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Computer Equipment 3 Year straight line
2.5. Leasing and Hire Purchase Contracts
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. 
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.
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2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2025: 15)
14 15
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2025 29,999
As at 31 January 2026 29,999
Amortisation
As at 1 February 2025 29,999
As at 31 January 2026 29,999
Net Book Value
As at 31 January 2026 -
As at 1 February 2025 -
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 February 2025 92,176
As at 31 January 2026 92,176
Depreciation
As at 1 February 2025 74,606
Provided during the period 5,938
As at 31 January 2026 80,544
Net Book Value
As at 31 January 2026 11,632
As at 1 February 2025 17,570
6. Stocks
2026 2025
£ £
Stock 128,086 167,815
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7. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income 2,674 2,219
Other debtors - 7,133
Amounts owed by group undertakings 188,814 174,026
191,488 183,378
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 91,815 142,015
Bank loans and overdrafts - 4,462
Corporation tax 25,806 4,272
PAYE 6,070 2,954
VAT 24,715 20,662
Other creditors - Loan KWS 1,582 1,582
Accruals and deferred income 5,930 2,330
155,918 178,277
9. Share Capital
2026 2025
Allotted, called up and fully paid £ £
4 Ordinary Shares of £ 1.00 each 4 4
10. Related Party Transactions
The company is wholly owned subsidiary of Sheppards Holdings Limited (Company Number : 14558633).
Included in debtors is an inter-company loan to Sheppards Holdings Limited in the sum of £188,814 (2025-£174,026) and is payable on demand.
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
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