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 09953837 Mr N Dunning iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09953837 2025-01-31 09953837 2026-01-31 09953837 2025-02-01 2026-01-31 09953837 frs-core:CurrentFinancialInstruments 2026-01-31 09953837 frs-core:Non-currentFinancialInstruments 2026-01-31 09953837 frs-core:BetweenOneFiveYears 2026-01-31 09953837 frs-core:ComputerEquipment 2026-01-31 09953837 frs-core:ComputerEquipment 2025-02-01 2026-01-31 09953837 frs-core:ComputerEquipment 2025-01-31 09953837 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-02-01 2026-01-31 09953837 frs-core:FurnitureFittings 2026-01-31 09953837 frs-core:FurnitureFittings 2025-02-01 2026-01-31 09953837 frs-core:FurnitureFittings 2025-01-31 09953837 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-01-31 09953837 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-01 2026-01-31 09953837 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 09953837 frs-core:MotorVehicles 2026-01-31 09953837 frs-core:MotorVehicles 2025-02-01 2026-01-31 09953837 frs-core:MotorVehicles 2025-01-31 09953837 frs-core:OtherResidualIntangibleAssets 2026-01-31 09953837 frs-core:OtherResidualIntangibleAssets 2025-02-01 2026-01-31 09953837 frs-core:OtherResidualIntangibleAssets 2025-01-31 09953837 frs-core:PlantMachinery 2026-01-31 09953837 frs-core:PlantMachinery 2025-02-01 2026-01-31 09953837 frs-core:PlantMachinery 2025-01-31 09953837 frs-core:WithinOneYear 2026-01-31 09953837 frs-core:ShareCapital 2026-01-31 09953837 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 09953837 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 09953837 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 09953837 frs-bus:SmallEntities 2025-02-01 2026-01-31 09953837 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 09953837 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 09953837 frs-bus:Director1 2025-02-01 2026-01-31 09953837 frs-bus:Director1 2025-01-31 09953837 frs-bus:Director1 2026-01-31 09953837 frs-countries:EnglandWales 2025-02-01 2026-01-31 09953837 2024-01-31 09953837 2025-01-31 09953837 2024-02-01 2025-01-31 09953837 frs-core:CurrentFinancialInstruments 2025-01-31 09953837 frs-core:Non-currentFinancialInstruments 2025-01-31 09953837 frs-core:BetweenOneFiveYears 2025-01-31 09953837 frs-core:WithinOneYear 2025-01-31 09953837 frs-core:ShareCapital 2025-01-31 09953837 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 09953837
The Render Depot Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 09953837
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 15,000 20,000
Tangible Assets 5 81,703 111,321
96,703 131,321
CURRENT ASSETS
Stocks 6 425,000 225,000
Debtors 7 846,912 836,889
Cash at bank and in hand 55,041 83,682
1,326,953 1,145,571
Creditors: Amounts Falling Due Within One Year 8 (854,435 ) (584,224 )
NET CURRENT ASSETS (LIABILITIES) 472,518 561,347
TOTAL ASSETS LESS CURRENT LIABILITIES 569,221 692,668
Creditors: Amounts Falling Due After More Than One Year 9 (35,294 ) (80,562 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (20,426 ) (25,669 )
NET ASSETS 513,501 586,437
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 513,499 586,435
SHAREHOLDERS' FUNDS 513,501 586,437
Page 1
Page 2
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 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
Mr N Dunning
Director
29/10/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Render Depot Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09953837 . The registered office is Unit 12, Cwm Cynon Business Park, Mountain Ash, CF45 4ER.
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 - Other Intangible
Other intangible assets relate to the purchase of goodwill. It is amortised to the profit and loss account over its estimated economic life of 5 years.
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 in accordance with lease terms
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% on cost
2.5. 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.
2.6. 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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. 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: 12)
14 12
4. Intangible Assets
Other
£
Cost
As at 1 February 2025 25,000
As at 31 January 2026 25,000
Amortisation
As at 1 February 2025 5,000
Provided during the period 5,000
As at 31 January 2026 10,000
Net Book Value
As at 31 January 2026 15,000
As at 1 February 2025 20,000
Page 4
Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 February 2025 26,340 66,177 156,518 1,392
Additions - - - 3,665
As at 31 January 2026 26,340 66,177 156,518 5,057
Depreciation
As at 1 February 2025 17,693 43,729 79,483 533
Provided during the period 6,814 5,613 19,260 950
As at 31 January 2026 24,507 49,342 98,743 1,483
Net Book Value
As at 31 January 2026 1,833 16,835 57,775 3,574
As at 1 February 2025 8,647 22,448 77,035 859
Computer Equipment Total
£ £
Cost
As at 1 February 2025 10,423 260,850
Additions 1,111 4,776
As at 31 January 2026 11,534 265,626
Depreciation
As at 1 February 2025 8,091 149,529
Provided during the period 1,757 34,394
As at 31 January 2026 9,848 183,923
Net Book Value
As at 31 January 2026 1,686 81,703
As at 1 February 2025 2,332 111,321
6. Stocks
2026 2025
£ £
Finished goods 425,000 225,000
Page 5
Page 6
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 636,741 594,915
Prepayments and accrued income 18,066 34,971
Other debtors 60,775 43,975
Net wages - 600
Director's loan account 94,143 118,441
Amounts owed by related parties 37,187 43,987
846,912 836,889
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 11,404 11,404
Trade creditors 537,772 317,576
Bank loans and overdrafts 53,354 60,021
Other creditors 64,116 49,440
Taxation and social security 187,789 145,783
854,435 584,224
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 18,648 27,250
Bank loans 16,646 53,312
35,294 80,562
The bank loan is secured by a personal guarantee from the director.
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,404 11,404
Later than one year and not later than five years 18,648 27,250
30,052 38,654
30,052 38,654
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
Page 6
Page 7
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 136,781 92,800
Later than one year and not later than five years 422,139 38,290
558,920 131,090
13. 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 Nathanael Dunning 118,441 110,309 (134,607 ) - 94,143
The above loan is unsecured and repayable on demand.
Page 7