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 03725310 M Lance S Lance S Lance iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03725310 2025-03-31 03725310 2026-03-31 03725310 2025-04-01 2026-03-31 03725310 frs-core:CurrentFinancialInstruments 2026-03-31 03725310 frs-core:ComputerEquipment 2026-03-31 03725310 frs-core:ComputerEquipment 2025-04-01 2026-03-31 03725310 frs-core:ComputerEquipment 2025-03-31 03725310 frs-core:FurnitureFittings 2025-04-01 2026-03-31 03725310 frs-core:PlantMachinery 2026-03-31 03725310 frs-core:PlantMachinery 2025-04-01 2026-03-31 03725310 frs-core:PlantMachinery 2025-03-31 03725310 frs-core:ShareCapital 2026-03-31 03725310 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 03725310 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03725310 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 03725310 frs-bus:SmallEntities 2025-04-01 2026-03-31 03725310 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 03725310 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03725310 frs-bus:Director1 2025-04-01 2026-03-31 03725310 frs-bus:Director2 2025-04-01 2026-03-31 03725310 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 03725310 frs-countries:EnglandWales 2025-04-01 2026-03-31 03725310 2024-03-31 03725310 2025-03-31 03725310 2024-04-01 2025-03-31 03725310 frs-core:CurrentFinancialInstruments 2025-03-31 03725310 frs-core:ShareCapital 2025-03-31 03725310 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 03725310
Elco Brickwork Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03725310
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 679 403
679 403
CURRENT ASSETS
Debtors 5 61 1,193
Cash at bank and in hand 95,549 114,164
95,610 115,357
Creditors: Amounts Falling Due Within One Year 6 (9,619 ) (20,363 )
NET CURRENT ASSETS (LIABILITIES) 85,991 94,994
TOTAL ASSETS LESS CURRENT LIABILITIES 86,670 95,397
NET ASSETS 86,670 95,397
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account 86,668 95,395
SHAREHOLDERS' FUNDS 86,670 95,397
Page 1
Page 2
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
M Lance
Director
23rd October 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Elco Brickwork Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03725310 . The registered office is 170b Harefield Road, Uxbridge, Middlesex, UB8 1PP.
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 rebates, discounts and value added tax and other taxes.
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 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
2.4. 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.
2.5. 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.
...CONTINUED
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2.5. Taxation - continued
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: 2 (2025: 2)
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 16,429 1,280 17,709
Additions - 707 707
As at 31 March 2026 16,429 1,987 18,416
Depreciation
As at 1 April 2025 16,428 878 17,306
Provided during the period - 431 431
As at 31 March 2026 16,428 1,309 17,737
Net Book Value
As at 31 March 2026 1 678 679
As at 1 April 2025 1 402 403
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 61 1,193
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 2,643 4,145
Taxation and social security 6,976 16,218
9,619 20,363
Page 5