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 08618394 Ian Butler Anthony Burrell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08618394 2025-03-31 08618394 2026-03-31 08618394 2025-04-01 2026-03-31 08618394 frs-core:CurrentFinancialInstruments 2026-03-31 08618394 frs-core:Non-currentFinancialInstruments 2026-03-31 08618394 frs-core:ComputerEquipment 2026-03-31 08618394 frs-core:ComputerEquipment 2025-04-01 2026-03-31 08618394 frs-core:ComputerEquipment 2025-03-31 08618394 frs-core:FurnitureFittings 2026-03-31 08618394 frs-core:FurnitureFittings 2025-04-01 2026-03-31 08618394 frs-core:FurnitureFittings 2025-03-31 08618394 frs-core:NetGoodwill 2026-03-31 08618394 frs-core:NetGoodwill 2025-04-01 2026-03-31 08618394 frs-core:NetGoodwill 2025-03-31 08618394 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 08618394 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 08618394 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 08618394 frs-core:ShareCapital 2026-03-31 08618394 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08618394 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08618394 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 08618394 frs-bus:SmallEntities 2025-04-01 2026-03-31 08618394 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08618394 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08618394 frs-bus:Director1 2025-04-01 2026-03-31 08618394 frs-bus:Director2 2025-04-01 2026-03-31 08618394 frs-countries:EnglandWales 2025-04-01 2026-03-31 08618394 2024-03-31 08618394 2025-03-31 08618394 2024-04-01 2025-03-31 08618394 frs-core:CurrentFinancialInstruments 2025-03-31 08618394 frs-core:Non-currentFinancialInstruments 2025-03-31 08618394 frs-core:WithinOneYear 2025-03-31 08618394 frs-core:ShareCapital 2025-03-31 08618394 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 08618394
Golding Accountancy Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Golding Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08618394
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 47,750 57,300
Tangible Assets 5 314,674 318,834
362,424 376,134
CURRENT ASSETS
Debtors 6 174,436 167,319
Cash at bank and in hand 7,338 4,738
181,774 172,057
Creditors: Amounts Falling Due Within One Year 7 (357,495 ) (169,121 )
NET CURRENT ASSETS (LIABILITIES) (175,721 ) 2,936
TOTAL ASSETS LESS CURRENT LIABILITIES 186,703 379,070
Creditors: Amounts Falling Due After More Than One Year 8 (185,000 ) (337,053 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,500 ) (2,500 )
NET ASSETS 203 39,517
CAPITAL AND RESERVES
Called up share capital 10 104 104
Profit and Loss Account 99 39,413
SHAREHOLDERS' FUNDS 203 39,517
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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
Ian Butler
Director
2 November 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
Golding Accountancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08618394 . The registered office is 15 Eastwood Road, Rayleigh, Essex, SS6 7JD.
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 - 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 not amortised to profit and loss account over its estimated economic life, rather an impairment review is undertaken each year and Goodwill is adjusted downwards accordingly.
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:
Freehold Revalued triennially
Fixtures & Fittings 3 Years Straightline
Computer Equipment 3 Years Straightline
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.
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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 as follows:
2026 2025
Office and administration 12 11
12 11
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 95,500
As at 31 March 2026 95,500
Amortisation
As at 1 April 2025 38,200
Provided during the period 9,550
As at 31 March 2026 47,750
Net Book Value
As at 31 March 2026 47,750
As at 1 April 2025 57,300
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5. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 308,822 18,779 17,347 344,948
Additions - 1,671 1,893 3,564
Disposals - - (250 ) (250 )
As at 31 March 2026 308,822 20,450 18,990 348,262
Depreciation
As at 1 April 2025 - 15,540 10,574 26,114
Provided during the period - 3,240 4,425 7,665
Disposals - - (191 ) (191 )
As at 31 March 2026 - 18,780 14,808 33,588
Net Book Value
As at 31 March 2026 308,822 1,670 4,182 314,674
As at 1 April 2025 308,822 3,239 6,773 318,834
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 24,349 45,213
Prepayments and accrued income 38,596 8,321
Amounts owed by associates 111,491 113,785
174,436 167,319
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts - 28,704
Trade creditors 5,024 964
Bank loans and overdrafts 98,000 12,000
Corporation tax 35,607 43,629
VAT 19,489 7,286
Net wages - 692
Deferred income 96,837 75,846
Directors' loan accounts 102,538 -
357,495 169,121
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8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 138,000
Directors' loan account 185,000 199,053
185,000 337,053
9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 28,704
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 104 104
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