Acorah Software Products - Accounts Production 19.4.351 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 04370084 Mr Andrew Armstrong Mr David Gorsuch Mr Andrew Armstrong iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04370084 2025-03-31 04370084 2026-03-31 04370084 2025-04-01 2026-03-31 04370084 frs-core:CurrentFinancialInstruments 2026-03-31 04370084 frs-core:FurnitureFittings 2026-03-31 04370084 frs-core:FurnitureFittings 2025-04-01 2026-03-31 04370084 frs-core:FurnitureFittings 2025-03-31 04370084 frs-core:NetGoodwill 2026-03-31 04370084 frs-core:NetGoodwill 2025-04-01 2026-03-31 04370084 frs-core:NetGoodwill 2025-03-31 04370084 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 04370084 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 04370084 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 04370084 frs-core:MotorVehicles 2026-03-31 04370084 frs-core:MotorVehicles 2025-04-01 2026-03-31 04370084 frs-core:MotorVehicles 2025-03-31 04370084 frs-core:PlantMachinery 2026-03-31 04370084 frs-core:PlantMachinery 2025-04-01 2026-03-31 04370084 frs-core:PlantMachinery 2025-03-31 04370084 frs-core:ShareCapital 2026-03-31 04370084 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04370084 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04370084 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04370084 frs-bus:SmallEntities 2025-04-01 2026-03-31 04370084 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04370084 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04370084 frs-core:CostValuation 2025-03-31 04370084 frs-core:AdditionsToInvestments 2026-03-31 04370084 frs-core:RevaluationsIncreaseDecreaseInInvestments 2026-03-31 04370084 frs-core:CostValuation 2026-03-31 04370084 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 04370084 frs-core:ProvisionsForImpairmentInvestments 2026-03-31 04370084 frs-bus:Director1 2025-04-01 2026-03-31 04370084 frs-bus:Director2 2025-04-01 2026-03-31 04370084 frs-bus:Director2 2025-03-31 04370084 frs-bus:Director2 2026-03-31 04370084 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 04370084 frs-countries:EnglandWales 2025-04-01 2026-03-31 04370084 2024-03-31 04370084 2025-03-31 04370084 2024-04-01 2025-03-31 04370084 frs-core:CurrentFinancialInstruments 2025-03-31 04370084 frs-core:ShareCapital 2025-03-31 04370084 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04370084
Redline CNC Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04370084
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 932,747 835,129
Investments 6 20,096 -
952,843 835,129
CURRENT ASSETS
Stocks 7 198,693 220,286
Debtors 8 408,085 303,485
Cash at bank and in hand 429,554 487,114
1,036,332 1,010,885
Creditors: Amounts Falling Due Within One Year 9 (351,289 ) (314,248 )
NET CURRENT ASSETS (LIABILITIES) 685,043 696,637
TOTAL ASSETS LESS CURRENT LIABILITIES 1,637,886 1,531,766
PROVISIONS FOR LIABILITIES
Deferred Taxation (79,242 ) (47,456 )
NET ASSETS 1,558,644 1,484,310
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 1,558,642 1,484,308
SHAREHOLDERS' FUNDS 1,558,644 1,484,310
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.
The financial statements were approved by the board of directors on 23 July 2026 and were signed on its behalf by:
Mr Andrew Armstrong
Director
Mr David Gorsuch
Director
23/07/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Redline CNC Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04370084 . The registered office is Suite C2, Horsted Keynes Business Park, Cinder Hill Lane, Horsted Keynes, RH17 7BA.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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.
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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.5. 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 2% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying amount of the fixed asset may not be recoverable, whether through the economic benefits of use or through disposal.

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.
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.
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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 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: 11 (2025: 11)
11 11
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 84,850
As at 31 March 2026 84,850
Amortisation
As at 1 April 2025 84,850
As at 31 March 2026 84,850
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 April 2025 680,079 1,454,472 66,178 71,157 2,271,886
Additions - 241,889 - 12,774 254,663
Disposals - (229,973 ) (47,284 ) - (277,257 )
As at 31 March 2026 680,079 1,466,388 18,894 83,931 2,249,292
Depreciation
As at 1 April 2025 54,401 1,259,768 62,020 60,568 1,436,757
...CONTINUED
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Page 5
Provided during the period 13,601 66,203 874 4,238 84,916
Disposals - (160,006 ) (45,122 ) - (205,128 )
As at 31 March 2026 68,002 1,165,965 17,772 64,806 1,316,545
Net Book Value
As at 31 March 2026 612,077 300,423 1,122 19,125 932,747
As at 1 April 2025 625,678 194,704 4,158 10,589 835,129
6. Investments
Other
£
Cost or Valuation
As at 1 April 2025 -
Additions 20,000
Revaluations 96
As at 31 March 2026 20,096
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 20,096
As at 1 April 2025 -
Investments are initially recognised at transaction price. At each reporting date, the investments are measured at fair value, being the market value shown on the investment platform at the balance sheet date.
Any gains or losses arising from changes in fair value are recognised in the profit and loss account in the year in which they arise.
7. Stocks
2026 2025
£ £
Stock 198,693 220,286
8. Debtors
2026 2025
£ £
Due within one year
Trade debtors 363,993 234,195
Prepayments and accrued income 27,856 24,290
Other debtors - 45,000
Directors' loan accounts 16,236 -
408,085 303,485
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9. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 109,872 157,568
Corporation tax 88,050 94,075
Other taxes and social security 12,527 10,014
VAT 73,529 26,810
Other creditors 3,126 2,991
Accruals and deferred income 8,536 9,046
Directors' loan accounts 55,649 13,744
351,289 314,248
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr David Gorsuch (471 ) 131,377 (114,670 ) - 16,236
The above loan is unsecured, interest is charged at the applicable rate and repayable on demand.
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