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 07490217 Mr Mark Ballard Mr Robert Ballard Mr Mark Ballard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07490217 2025-01-31 07490217 2026-01-31 07490217 2025-02-01 2026-01-31 07490217 frs-core:CurrentFinancialInstruments 2026-01-31 07490217 frs-core:BetweenOneFiveYears 2026-01-31 07490217 frs-core:FurnitureFittings 2026-01-31 07490217 frs-core:FurnitureFittings 2025-02-01 2026-01-31 07490217 frs-core:FurnitureFittings 2025-01-31 07490217 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-01-31 07490217 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-01 2026-01-31 07490217 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 07490217 frs-core:MotorVehicles 2026-01-31 07490217 frs-core:MotorVehicles 2025-02-01 2026-01-31 07490217 frs-core:MotorVehicles 2025-01-31 07490217 frs-core:PlantMachinery 2026-01-31 07490217 frs-core:PlantMachinery 2025-02-01 2026-01-31 07490217 frs-core:PlantMachinery 2025-01-31 07490217 frs-core:WithinOneYear 2026-01-31 07490217 frs-core:ShareCapital 2026-01-31 07490217 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 07490217 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 07490217 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 07490217 frs-bus:SmallEntities 2025-02-01 2026-01-31 07490217 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 07490217 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 07490217 frs-bus:OrdinaryShareClass1 2025-02-01 2026-01-31 07490217 frs-bus:OrdinaryShareClass1 2026-01-31 07490217 frs-bus:OrdinaryShareClass2 2025-02-01 2026-01-31 07490217 frs-bus:OrdinaryShareClass2 2026-01-31 07490217 frs-bus:Director1 2025-02-01 2026-01-31 07490217 frs-bus:Director1 2025-01-31 07490217 frs-bus:Director1 2026-01-31 07490217 frs-bus:Director2 2025-02-01 2026-01-31 07490217 frs-bus:Director2 2025-01-31 07490217 frs-bus:Director2 2026-01-31 07490217 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 07490217 frs-countries:EnglandWales 2025-02-01 2026-01-31 07490217 2024-01-31 07490217 2025-01-31 07490217 2024-02-01 2025-01-31 07490217 frs-core:CurrentFinancialInstruments 2025-01-31 07490217 frs-core:BetweenOneFiveYears 2025-01-31 07490217 frs-core:WithinOneYear 2025-01-31 07490217 frs-core:ShareCapital 2025-01-31 07490217 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 07490217 frs-bus:OrdinaryShareClass1 2024-02-01 2025-01-31 07490217 frs-bus:OrdinaryShareClass2 2024-02-01 2025-01-31
Registered number: 07490217
Conservatories And Windows Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mr Mark Ballard
Mr Robert Ballard
Secretary Mr Mark Ballard
Company Number 07490217
Registered Office Leafield Way
Leafield Industrial Estate
Corsham
Wiltshire
SN13 9RU
Accountants Johnston Wood Roach Ltd
24 Picton House Hussar Court, Westside View
Waterlooville
PO7 7SQ
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Balance Sheet
Registered number: 07490217
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,237 25,163
24,237 25,163
CURRENT ASSETS
Stocks 99,229 50,800
Debtors 5 994,037 934,678
Cash at bank and in hand 201,397 257,740
1,294,663 1,243,218
Creditors: Amounts Falling Due Within One Year 6 (325,214 ) (322,441 )
NET CURRENT ASSETS (LIABILITIES) 969,449 920,777
TOTAL ASSETS LESS CURRENT LIABILITIES 993,686 945,940
PROVISIONS FOR LIABILITIES
Provisions For Charges (123,552 ) (123,552 )
Deferred Taxation (2,556 ) (2,177 )
NET ASSETS 867,578 820,211
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 866,578 819,211
SHAREHOLDERS' FUNDS 867,578 820,211
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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 Mark Ballard
Director
15 October 2026
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Conservatories And Windows Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07490217 . The registered office is Leafield Way, Leafield Industrial Estate, Corsham, Wiltshire, SN13 9RU.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.
Management do not consider there to be any significant judgements or estimates used in the preparation of these financial statements.
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.
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:
Leasehold Amortised over the period of the lease
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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.
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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.
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.
2.9. Guarantee scheme costs
The company provides a guarantee on it's products for a 10 year period. The company provides for the estimated cost of the fulfilment of these guarantees based on current costs, including a provision for overheads where applicable.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 5)
4 5
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 February 2025 31,831 1,119 84,160 23,196 140,306
Additions - - 9,500 621 10,121
Disposals - - (11,495 ) (2,609 ) (14,104 )
As at 31 January 2026 31,831 1,119 82,165 21,208 136,323
Depreciation
As at 1 February 2025 31,831 687 65,869 16,756 115,143
Provided during the period - 108 7,587 1,672 9,367
Disposals - - (9,862 ) (2,562 ) (12,424 )
As at 31 January 2026 31,831 795 63,594 15,866 112,086
Net Book Value
As at 31 January 2026 - 324 18,571 5,342 24,237
As at 1 February 2025 - 432 18,291 6,440 25,163
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5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 2,795 -
Amounts owed by group undertakings 545,435 496,261
Other debtors 445,807 438,417
994,037 934,678
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 95,241 110,192
Other creditors 70,814 56,198
Taxation and social security 159,159 156,051
325,214 322,441
8. Share Capital
2026 2025
Allotted, called up and fully paid £ £
960 Ordinary Shares of £ 1.00 each 960 960
40 Ordinary A shares of £ 1.00 each 40 40
1,000 1,000
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 13,800 12,000
Later than one year and not later than five years 13,800 12,000
27,600 24,000
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2025 Amounts advanced Amounts repaid Amounts written off As at 31 January 2026
£ £ £ £ £
Mr Mark Edward Ballard 165,137 - - - 165,137
Mr Robert Douglas Ballard 160,755 - - - 160,755
At the balance sheet date the direcors owed he company £325,892 (2025 - £325,892).
The above loan is unsecured and repayable on demand.
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