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 04850312 Mrs P D Walpole Mr P R Walpole Mr M R Walpole iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04850312 2025-03-31 04850312 2026-03-31 04850312 2025-04-01 2026-03-31 04850312 frs-core:CurrentFinancialInstruments 2026-03-31 04850312 frs-core:Non-currentFinancialInstruments 2026-03-31 04850312 frs-core:BetweenOneFiveYears 2026-03-31 04850312 frs-core:ComputerEquipment 2026-03-31 04850312 frs-core:ComputerEquipment 2025-04-01 2026-03-31 04850312 frs-core:ComputerEquipment 2025-03-31 04850312 frs-core:FurnitureFittings 2026-03-31 04850312 frs-core:FurnitureFittings 2025-04-01 2026-03-31 04850312 frs-core:FurnitureFittings 2025-03-31 04850312 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 04850312 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 04850312 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 04850312 frs-core:MotorVehicles 2026-03-31 04850312 frs-core:MotorVehicles 2025-04-01 2026-03-31 04850312 frs-core:MotorVehicles 2025-03-31 04850312 frs-core:PlantMachinery 2026-03-31 04850312 frs-core:PlantMachinery 2025-04-01 2026-03-31 04850312 frs-core:PlantMachinery 2025-03-31 04850312 frs-core:WithinOneYear 2026-03-31 04850312 frs-core:RevaluationReserve 2025-04-01 2026-03-31 04850312 frs-core:RevaluationReserve 2025-03-31 04850312 frs-core:RevaluationReserve 2026-03-31 04850312 frs-core:ShareCapital 2026-03-31 04850312 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 04850312 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 04850312 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04850312 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04850312 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04850312 frs-bus:SmallEntities 2025-04-01 2026-03-31 04850312 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04850312 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04850312 frs-bus:Director1 2025-04-01 2026-03-31 04850312 frs-bus:Director2 2025-04-01 2026-03-31 04850312 frs-bus:Director3 2025-04-01 2026-03-31 04850312 frs-countries:EnglandWales 2025-04-01 2026-03-31 04850312 2024-03-31 04850312 2025-03-31 04850312 2024-04-01 2025-03-31 04850312 frs-core:CurrentFinancialInstruments 2025-03-31 04850312 frs-core:Non-currentFinancialInstruments 2025-03-31 04850312 frs-core:BetweenOneFiveYears 2025-03-31 04850312 frs-core:WithinOneYear 2025-03-31 04850312 frs-core:RevaluationReserve 2025-03-31 04850312 frs-core:ShareCapital 2025-03-31 04850312 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04850312
Pollyanna Fine Bone China Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 04850312
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 571,034 610,508
571,034 610,508
CURRENT ASSETS
Stocks 5 45,762 68,785
Debtors 6 81,228 107,012
Cash at bank and in hand 19 19
127,009 175,816
Creditors: Amounts Falling Due Within One Year 7 (476,279 ) (514,765 )
NET CURRENT ASSETS (LIABILITIES) (349,270 ) (338,949 )
TOTAL ASSETS LESS CURRENT LIABILITIES 221,764 271,559
Creditors: Amounts Falling Due After More Than One Year 8 (13,619 ) (31,005 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (57,400 ) (64,750 )
NET ASSETS 150,745 175,804
CAPITAL AND RESERVES
Called up share capital 10 100 100
Revaluation reserve 12 124,305 124,723
Profit and Loss Account 26,340 50,981
SHAREHOLDERS' FUNDS 150,745 175,804
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
Mr P R Walpole
Director
08/10/2026
The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pollyanna Fine Bone China Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04850312 . The registered office is The Angel Building Westport Road, Burslem, Stoke-On-Trent, Staffs, ST6 4AW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Monetary amounts in these financial statements are rounded to the nearest £.
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. 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.

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:
Freehold 1% straight line (SL)
Plant & Machinery 10% net book value (NBV)
Motor Vehicles 25% net book value (NBV)
Fixtures & Fittings 20% NBV
Computer Equipment 25% SL
Other Plant & Machinery assets; Kiln Furniture 33.33% SL, Blocks 10% SL, Dies & Moulds 20% SL



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.
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2.5. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. The basic financial instruments of the company are as follows:
Debtors
Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.
Cash at bank and in hand
This comprises cash at bank and in hand.
Trade creditors
Trade creditors are not interest bearing and are stated at their nominal value.
Loans
Loans are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2025: 19)
15 19
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost or Valuation
As at 1 April 2025 439,658 702,271 26,150 27,106
Additions - 6,473 - -
Disposals - - (26,150 ) -
As at 31 March 2026 439,658 708,744 - 27,106
Depreciation
As at 1 April 2025 47,503 495,060 21,429 21,951
Provided during the period 3,397 36,234 - 1,031
Disposals - - (21,429 ) -
As at 31 March 2026 50,900 531,294 - 22,982
Net Book Value
As at 31 March 2026 388,758 177,450 - 4,124
As at 1 April 2025 392,155 207,211 4,721 5,155
Computer Equipment Total
£ £
Cost or Valuation
As at 1 April 2025 6,817 1,202,002
Additions - 6,473
Disposals - (26,150 )
As at 31 March 2026 6,817 1,182,325
Depreciation
As at 1 April 2025 5,551 591,494
Provided during the period 564 41,226
Disposals - (21,429 )
As at 31 March 2026 6,115 611,291
Net Book Value
As at 31 March 2026 702 571,034
As at 1 April 2025 1,266 610,508
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Cost or valuation as at 31 March 2026 represented by:
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
At cost 287,967 708,744 - 27,106
At valuation 151,691 - - -
439,658 708,744 - 27,106
Computer Equipment Total
£ £
At cost 6,817 1,030,634
At valuation - 151,691
6,817 1,182,325
Tangible assets held at valuation
In respect of tangible assets held at valuation, the aggregate cost, depreciation and carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:
Freehold Property
As at 31 March 2025 
Aggregate cost £287,967
Aggregate depreciation (£31,156)
Carrying value £256,811
As at 31 March 2026
Aggregate cost £287,967
Aggregate depreciation (£33,385)
Carrying value £254,582
5. Stocks
2026 2025
£ £
Stock 45,762 68,785
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6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 79,603 105,387
Prepayments and accrued income 1,625 1,625
81,228 107,012
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 35,291 115,003
Bank loans and overdrafts 91,692 113,953
Corporation tax 17,800 13,350
Other taxes and social security 4,580 7,335
VAT 26,659 26,717
Net wages 19,659 22,253
Other creditors 1,455 836
Accruals and deferred income 35,171 31,592
Capital grants 3,292 3,658
Directors' loan accounts 240,680 180,068
476,279 514,765
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 13,619 31,005
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured by fixed and floating charges over assets of the company dated 17 July 2012.
2026 2025
£ £
Bank loans and overdrafts 103,644 133,291
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 7,017 12,085
Later than one year and not later than five years 9,223 15,733
16,240 27,818
12. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 April 2025 124,723 50,981
Profit for year - 32,091
Deferred tax movement 750 -
Other comprehensive income for the year 750 -
Total comprehensive income for the year 750 32,091
Dividends paid - (57,900)
Transfer from revaluation reserve - 1,168
Transfer to/from Profit & Loss Account (1,168 ) -
As at 31 March 2026 124,305 26,340
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