Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 02968227 Mr Thomas Baxendale Mr Steven Baxendale Mrs Margaret Baxendale iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02968227 2025-03-31 02968227 2026-03-31 02968227 2025-04-01 2026-03-31 02968227 frs-core:CurrentFinancialInstruments 2026-03-31 02968227 frs-core:FurnitureFittings 2026-03-31 02968227 frs-core:FurnitureFittings 2025-04-01 2026-03-31 02968227 frs-core:FurnitureFittings 2025-03-31 02968227 frs-core:InvestmentPropertyIncludedWithinPPE 2026-03-31 02968227 frs-core:InvestmentPropertyIncludedWithinPPE 2025-04-01 2026-03-31 02968227 frs-core:InvestmentPropertyIncludedWithinPPE 2025-03-31 02968227 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 02968227 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 02968227 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 02968227 frs-core:ShareCapital 2026-03-31 02968227 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 02968227 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 02968227 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 02968227 frs-bus:SmallEntities 2025-04-01 2026-03-31 02968227 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 02968227 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 02968227 frs-bus:Director1 2025-04-01 2026-03-31 02968227 frs-bus:Director1 2025-03-31 02968227 frs-bus:Director1 2026-03-31 02968227 frs-bus:Director2 2025-04-01 2026-03-31 02968227 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 02968227 frs-countries:EnglandWales 2025-04-01 2026-03-31 02968227 2024-03-31 02968227 2025-03-31 02968227 2024-04-01 2025-03-31 02968227 frs-core:CurrentFinancialInstruments 2025-03-31 02968227 frs-core:ShareCapital 2025-03-31 02968227 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 02968227
Steven R. Baxendale Limited
Financial Statements
For The Year Ended 31 March 2026
Steven R. Baxendale Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Steven R. Baxendale Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 02968227

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 155,977 |  | 158,776
|  |  | 155,977 |  | 158,776
CURRENT ASSETS
Stocks | 5 | 132,739 |  | 119,514 |
Debtors | 6 | 80,798 |  | 29,128 |
Cash at bank and in hand |  | 80,950 |  | 91,717 |
|  | 294,487 |  | 240,359 |
Creditors: Amounts Falling Due Within One Year | 7 | (22,267 ) |  | (18,375 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 272,220 |  | 221,984
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 428,197 |  | 380,760
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (10,550 ) |  | (8,150 )
NET ASSETS |  |  | 417,647 |  | 372,610
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 417,547 |  | 372,510
SHAREHOLDERS' FUNDS |  |  | 417,647 |  | 372,610

Page 1
Page 2
Steven R. Baxendale Limited
Balance Sheet (continued)
As At 31 March 2026
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 Steven Baxendale Director
7 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Steven R. Baxendale Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Steven R. Baxendale Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02968227 . The registered office is Aldersyde, Kirkham Road, Freckleton, Preston, PR4 1HU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention as modified by the revaluation of investment property measured at fair value through profit or loss 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.
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:

Leasehold | 20% on cost
Fixtures & Fittings | 20% reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
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Steven R. Baxendale Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
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: 2 (2025: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Investment Properties | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 April 2025 | 12,071 | 150,000 | 13,859 | 175,930
As at 31 March 2026 | 12,071 | 150,000 | 13,859 | 175,930
Depreciation
As at 1 April 2025 | 5,231 | - | 11,923 | 17,154
Provided during the period | 2,414 | - | 385 | 2,799
As at 31 March 2026 | 7,645 | - | 12,308 | 19,953

...CONTINUED
Page 4
Page 5
Steven R. Baxendale Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | 4,426 | 150,000 | 1,551 | 155,977
As at 1 April 2025 | 6,840 | 150,000 | 1,936 | 158,776

Cost or valuation as at 31 March 2026 represented by:

| Land & Property
--- | ---
| Leasehold | Investment Properties | Fixtures & Fittings | Total
| £ | £ | £ | £
At cost | 12,071 | - | 13,859 | 25,930
At valuation | - | 150,000 | - | 150,000
| 12,071 | 150,000 | 13,859 | 175,930

The freehold property which is classed as an investment property was valued by the directors at 31st March 2026. The valuation was made on a fair basis having regard to the rent arising from the property.
On historical cost basis the property would have been included at its original cost of £109,410
5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Materials | 8,125 |  | 6,400
Work in progress | 124,614 |  | 113,114
| 132,739 |  | 119,514

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 18,221 |  | 19,901
Other debtors | 62,577 |  | 9,227
| 80,798 |  | 29,128

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Steven R. Baxendale Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,698 |  | 2,805
Other creditors | 3,919 |  | 3,970
Taxation and social security | 16,650 |  | 11,600
| 22,267 |  | 18,375

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Directors Advances, Credits and Guarantees
Included within Debtors is the following loans to a director:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Steven Baxendale | 8,945 | 13,621 | (11,100 ) | - | 11,466

10. Related Party Transactions
Included in other debtors is £50,811 due from R. Baxendale Limited a company in which Mr Thomas Baxendale is a director and shareholder.
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