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 10338031 M S Whitney C A Whitney iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10338031 2025-01-31 10338031 2026-01-31 10338031 2025-02-01 2026-01-31 10338031 frs-core:CurrentFinancialInstruments 2026-01-31 10338031 frs-core:Non-currentFinancialInstruments 2026-01-31 10338031 frs-core:ComputerEquipment 2026-01-31 10338031 frs-core:ComputerEquipment 2025-02-01 2026-01-31 10338031 frs-core:ComputerEquipment 2025-01-31 10338031 frs-core:FurnitureFittings 2026-01-31 10338031 frs-core:FurnitureFittings 2025-02-01 2026-01-31 10338031 frs-core:FurnitureFittings 2025-01-31 10338031 frs-core:InvestmentPropertyIncludedWithinPPE 2026-01-31 10338031 frs-core:InvestmentPropertyIncludedWithinPPE 2025-02-01 2026-01-31 10338031 frs-core:InvestmentPropertyIncludedWithinPPE 2025-01-31 10338031 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-01-31 10338031 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-01 2026-01-31 10338031 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 10338031 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 10338031 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 10338031 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 10338031 frs-core:MotorVehicles 2026-01-31 10338031 frs-core:MotorVehicles 2025-02-01 2026-01-31 10338031 frs-core:MotorVehicles 2025-01-31 10338031 frs-core:PlantMachinery 2026-01-31 10338031 frs-core:PlantMachinery 2025-02-01 2026-01-31 10338031 frs-core:PlantMachinery 2025-01-31 10338031 frs-core:SharePremium 2026-01-31 10338031 frs-core:ShareCapital 2026-01-31 10338031 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 10338031 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 10338031 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 10338031 frs-bus:SmallEntities 2025-02-01 2026-01-31 10338031 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 10338031 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 10338031 frs-core:UnlistedNon-exchangeTraded 2026-01-31 10338031 frs-core:UnlistedNon-exchangeTraded 2025-01-31 10338031 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-01-31 10338031 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-01-31 10338031 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-01-31 10338031 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 10338031 frs-bus:Director1 2025-02-01 2026-01-31 10338031 frs-bus:Director2 2025-02-01 2026-01-31 10338031 frs-countries:EnglandWales 2025-02-01 2026-01-31 10338031 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-01-31 10338031 2024-01-31 10338031 2025-01-31 10338031 2024-02-01 2025-01-31 10338031 frs-core:CurrentFinancialInstruments 2025-01-31 10338031 frs-core:Non-currentFinancialInstruments 2025-01-31 10338031 frs-core:SharePremium 2025-01-31 10338031 frs-core:ShareCapital 2025-01-31 10338031 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 10338031
Astwold Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10338031
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 188,361 182,981
Investments 5 165,825 165,825
354,186 348,806
CURRENT ASSETS
Stocks 57,519 82,017
Debtors 6 16,890 15,317
Cash at bank and in hand 107,607 197,849
182,016 295,183
Creditors: Amounts Falling Due Within One Year 7 (271,581 ) (226,050 )
NET CURRENT ASSETS (LIABILITIES) (89,565 ) 69,133
TOTAL ASSETS LESS CURRENT LIABILITIES 264,621 417,939
Creditors: Amounts Falling Due After More Than One Year 8 (15,325 ) (49,395 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,000 ) (8,070 )
NET ASSETS 238,296 360,474
CAPITAL AND RESERVES
Called up share capital 10 100 100
Share premium account 164,935 164,935
Profit and Loss Account 73,261 195,439
SHAREHOLDERS' FUNDS 238,296 360,474
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 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 S Whitney
Director
30/10/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Astwold Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10338031 . The registered office is Charnwood House, Harcourt Way, Meridian Business Park, Leicester, LE19 1WP.
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. 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:
Land Nil
Farm Buildings and Caravan Site 2% and 4% on cost
Plant & Machinery 25% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
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.
2.6. 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.
Page 3
Page 4
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Land & Property
Land Farm Buildings and Caravan Site Horse Equipment Plant & Machinery
£ £ £ £
Cost
As at 1 February 2025 90,000 43,031 4,022 45,391
Additions - 1,588 3,188 32,585
Disposals - - - -
As at 31 January 2026 90,000 44,619 7,210 77,976
Depreciation
As at 1 February 2025 - 3,179 1,006 29,370
Provided during the period - 892 1,804 14,747
Disposals - - - -
As at 31 January 2026 - 4,071 2,810 44,117
Net Book Value
As at 31 January 2026 90,000 40,548 4,400 33,859
As at 1 February 2025 90,000 39,852 3,016 16,021
Page 4
Page 5
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2025 67,498 99,506 7,640 357,088
Additions - 2,714 375 40,450
Disposals - (96,095 ) (3,136 ) (99,231 )
As at 31 January 2026 67,498 6,125 4,879 298,307
Depreciation
As at 1 February 2025 37,637 97,575 5,340 174,107
Provided during the period 14,875 1,531 1,221 35,070
Disposals - (96,095 ) (3,136 ) (99,231 )
As at 31 January 2026 52,512 3,011 3,425 109,946
Net Book Value
As at 31 January 2026 14,986 3,114 1,454 188,361
As at 1 February 2025 29,861 1,931 2,300 182,981
5. Investments
Unlisted
£
Cost or Valuation
As at 1 February 2025 165,825
As at 31 January 2026 165,825
Provision
As at 1 February 2025 -
As at 31 January 2026 -
Net Book Value
As at 31 January 2026 165,825
As at 1 February 2025 165,825
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 7,551 1,615
Other debtors 9,339 13,702
16,890 15,317
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 8,359 8,359
Trade creditors 10,936 18,353
Bank loans and overdrafts 29,666 5,555
Other creditors 222,519 193,765
Taxation and social security 101 18
271,581 226,050
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 15,325 23,684
Bank loans - 25,711
15,325 49,395
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2026 2025
£ £
Bank loans - 3,489
9. Secured Creditors
Of the creditors the following amounts are secured.
2026 2025
£ £
Other Creditors 23,684 32,043
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 6