Acorah Software Products - Accounts Production 19.4.351 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 13308204 A Walsh The Director Stanway House, Woodlands, Bradley Stoke, BS32 4QH true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13308204 2025-04-30 13308204 2026-04-30 13308204 2025-05-01 2026-04-30 13308204 frs-core:CurrentFinancialInstruments 2026-04-30 13308204 frs-core:Non-currentFinancialInstruments 2026-04-30 13308204 frs-core:BetweenOneFiveYears 2026-04-30 13308204 frs-core:ComputerEquipment 2026-04-30 13308204 frs-core:ComputerEquipment 2025-05-01 2026-04-30 13308204 frs-core:ComputerEquipment 2025-04-30 13308204 frs-core:MotorVehicles 2026-04-30 13308204 frs-core:MotorVehicles 2025-05-01 2026-04-30 13308204 frs-core:MotorVehicles 2025-04-30 13308204 frs-core:PlantMachinery 2026-04-30 13308204 frs-core:PlantMachinery 2025-05-01 2026-04-30 13308204 frs-core:PlantMachinery 2025-04-30 13308204 frs-core:WithinOneYear 2026-04-30 13308204 frs-core:ShareCapital 2026-04-30 13308204 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 13308204 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 13308204 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 13308204 frs-bus:SmallEntities 2025-05-01 2026-04-30 13308204 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 13308204 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 13308204 1 2025-05-01 2026-04-30 13308204 frs-bus:Director1 2025-05-01 2026-04-30 13308204 frs-countries:EnglandWales 2025-05-01 2026-04-30 13308204 2024-04-30 13308204 2025-04-30 13308204 2024-05-01 2025-04-30 13308204 frs-core:CurrentFinancialInstruments 2025-04-30 13308204 frs-core:Non-currentFinancialInstruments 2025-04-30 13308204 frs-core:BetweenOneFiveYears 2025-04-30 13308204 frs-core:MotorVehicles 2024-05-01 2025-04-30 13308204 frs-core:PlantMachinery 2024-05-01 2025-04-30 13308204 frs-core:WithinOneYear 2025-04-30 13308204 frs-core:ShareCapital 2025-04-30 13308204 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 13308204
A P Walsh Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13308204
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 65,703 43,082
65,703 43,082
CURRENT ASSETS
Stocks 5 268,120 300,487
Debtors 6 432,394 407,536
Cash at bank and in hand 29,415 157,580
729,929 865,603
Creditors: Amounts Falling Due Within One Year 7 (377,600 ) (796,692 )
NET CURRENT ASSETS (LIABILITIES) 352,329 68,911
TOTAL ASSETS LESS CURRENT LIABILITIES 418,032 111,993
Creditors: Amounts Falling Due After More Than One Year 8 (149,422 ) (24,373 )
NET ASSETS 268,610 87,620
CAPITAL AND RESERVES
Called up share capital 11 2 1
Profit and Loss Account 268,608 87,619
SHAREHOLDERS' FUNDS 268,610 87,620
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For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
A Walsh
Director
29 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
A P Walsh Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13308204 . The registered office is 43 Tandem Mill Road, Newport, NP19 4DP.
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.
The companies presentation currency is £ sterling.
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. 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 4 Years Straight Line
Motor Vehicles 25% Reducing Balance
Computer Equipment 3 Years Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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.
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2.6. 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: NIL (2025: NIL)
- -
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2025 66,245 55,658 199 122,102
Additions 44,555 13,500 - 58,055
As at 30 April 2026 110,800 69,158 199 180,157
Depreciation
As at 1 May 2025 47,070 31,751 199 79,020
Provided during the period 20,675 14,759 - 35,434
As at 30 April 2026 67,745 46,510 199 114,454
Net Book Value
As at 30 April 2026 43,055 22,648 - 65,703
As at 1 May 2025 19,175 23,907 - 43,082
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2026 2025
£ £
Plant & Machinery 37,130 8,564
Motor Vehicles 20,773 20,156
57,903 28,720
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5. Stocks
2026 2025
£ £
Stock 268,120 300,487
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 134,357 112,210
Amounts owed by group undertakings 286,144 249,618
Other debtors 11,893 45,708
432,394 407,536
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 76,651 211,980
Trade creditors 53,003 491,434
Other creditors 100,600 46,783
Taxation and social security 147,346 46,495
377,600 796,692
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 149,422 24,373
9. Secured Creditors
The HP liabilities are secured against the assets to which they relate.
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 76,651 211,980
Later than one year and not later than five years 149,422 24,373
226,073 236,353
226,073 236,353
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 1
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12. Related Party Transactions
At the balance sheet date the director owed the company £11,590 (2025: £28,183 owed to the director). The balance is unsecured, interest free and repayable on demand.
At the balance sheet date the company was owed £286,144 (2025: £249,618) by a company within the group. This loan is unsecured, interest free and repayable on demand.
13. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Falcon Plant Group Limited . Falcon Plant Group Limited was incorporated in England and Wales. Copies of the group accounts may be obtained from the secretary, Stanway House, Woodlands, Bradley Stoke, BS32 4QH . The ultimate controlling party is The Director who controls 100% of the shares of A P Walsh Ltd .
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