Acorah Software Products - Accounts Production 19.4.351 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 05782685 Mr Andrew Dexter Mrs Deborah Dexter Mr Thomas Dexter Mr Andrew Dexter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05782685 2025-05-31 05782685 2026-05-31 05782685 2025-06-01 2026-05-31 05782685 frs-core:CurrentFinancialInstruments 2026-05-31 05782685 frs-core:Non-currentFinancialInstruments 2026-05-31 05782685 frs-core:BetweenOneFiveYears 2026-05-31 05782685 frs-core:ComputerEquipment 2026-05-31 05782685 frs-core:ComputerEquipment 2025-06-01 2026-05-31 05782685 frs-core:ComputerEquipment 2025-05-31 05782685 frs-core:FurnitureFittings 2026-05-31 05782685 frs-core:FurnitureFittings 2025-06-01 2026-05-31 05782685 frs-core:FurnitureFittings 2025-05-31 05782685 frs-core:NetGoodwill 2026-05-31 05782685 frs-core:NetGoodwill 2025-06-01 2026-05-31 05782685 frs-core:NetGoodwill 2025-05-31 05782685 frs-core:MotorVehicles 2026-05-31 05782685 frs-core:MotorVehicles 2025-06-01 2026-05-31 05782685 frs-core:MotorVehicles 2025-05-31 05782685 frs-core:WithinOneYear 2026-05-31 05782685 frs-core:ShareCapital 2026-05-31 05782685 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 05782685 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 05782685 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 05782685 frs-bus:SmallEntities 2025-06-01 2026-05-31 05782685 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 05782685 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 05782685 frs-bus:Director1 2025-06-01 2026-05-31 05782685 frs-bus:Director2 2025-06-01 2026-05-31 05782685 frs-bus:Director3 2025-06-01 2026-05-31 05782685 frs-bus:CompanySecretary1 2025-06-01 2026-05-31 05782685 frs-countries:EnglandWales 2025-06-01 2026-05-31 05782685 2024-05-31 05782685 2025-05-31 05782685 2024-06-01 2025-05-31 05782685 frs-core:CurrentFinancialInstruments 2025-05-31 05782685 frs-core:Non-currentFinancialInstruments 2025-05-31 05782685 frs-core:BetweenOneFiveYears 2025-05-31 05782685 frs-core:WithinOneYear 2025-05-31 05782685 frs-core:ShareCapital 2025-05-31 05782685 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 05782685
A & A Dexter Flooring Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05782685
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 37,066 41,310
37,066 41,310
CURRENT ASSETS
Stocks 6 35,706 15,500
Debtors 7 16,241 24,575
Cash at bank and in hand 75,663 53,321
127,610 93,396
Creditors: Amounts Falling Due Within One Year 8 (90,551 ) (72,141 )
NET CURRENT ASSETS (LIABILITIES) 37,059 21,255
TOTAL ASSETS LESS CURRENT LIABILITIES 74,125 62,565
Creditors: Amounts Falling Due After More Than One Year 9 - (5,868 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,042 ) -
NET ASSETS 67,083 56,697
CAPITAL AND RESERVES
Called up share capital 11 106 106
Profit and Loss Account 66,977 56,591
SHAREHOLDERS' FUNDS 67,083 56,697
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For the year ending 31 May 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 Andrew Dexter
Director
Mrs Deborah Dexter
Director
Mr Thomas Dexter
Director
23 October 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
A & A Dexter Flooring Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05782685 . The registered office is 509 Ridgeway Road, Gleadless, Sheffield, S12 2JY.
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 amortised to the profit and loss account over its estimated economic life of .... 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:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
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.
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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: 4 (2025: 4)
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2025 30,000
As at 31 May 2026 30,000
Amortisation
As at 1 June 2025 30,000
As at 31 May 2026 30,000
Net Book Value
As at 31 May 2026 -
As at 1 June 2025 -
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5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2025 90,560 15,530 2,538 108,628
Additions - - 523 523
Disposals - (3,432 ) - (3,432 )
As at 31 May 2026 90,560 12,098 3,061 105,719
Depreciation
As at 1 June 2025 57,373 9,270 675 67,318
Provided during the period 2,658 1,565 544 4,767
Disposals - (3,432 ) - (3,432 )
As at 31 May 2026 60,031 7,403 1,219 68,653
Net Book Value
As at 31 May 2026 30,529 4,695 1,842 37,066
As at 1 June 2025 33,187 6,260 1,863 41,310
6. Stocks
2026 2025
£ £
Stock 20,000 15,500
Work in progress 15,706 -
35,706 15,500
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 15,474 21,372
Other debtors 767 3,203
16,241 24,575
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 6,466 5,021
Trade creditors 25,411 18,399
Bank loans and overdrafts 7 10,511
Other creditors 26,473 5,188
Taxation and social security 32,194 33,022
90,551 72,141
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9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts - 5,868
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,466 5,021
Later than one year and not later than five years - 5,868
6,466 10,889
6,466 10,889
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 106 106
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