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 04804492 Mr Paul Reason iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04804492 2025-03-31 04804492 2026-03-31 04804492 2025-04-01 2026-03-31 04804492 frs-core:CurrentFinancialInstruments 2026-03-31 04804492 frs-core:Non-currentFinancialInstruments 2026-03-31 04804492 frs-core:ComputerEquipment 2026-03-31 04804492 frs-core:ComputerEquipment 2025-04-01 2026-03-31 04804492 frs-core:ComputerEquipment 2025-03-31 04804492 frs-core:FurnitureFittings 2025-04-01 2026-03-31 04804492 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 04804492 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 04804492 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 04804492 frs-core:MotorVehicles 2026-03-31 04804492 frs-core:MotorVehicles 2025-04-01 2026-03-31 04804492 frs-core:MotorVehicles 2025-03-31 04804492 frs-core:PlantMachinery 2026-03-31 04804492 frs-core:PlantMachinery 2025-04-01 2026-03-31 04804492 frs-core:PlantMachinery 2025-03-31 04804492 frs-core:ShareCapital 2026-03-31 04804492 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 04804492 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04804492 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04804492 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04804492 frs-bus:SmallEntities 2025-04-01 2026-03-31 04804492 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04804492 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04804492 frs-core:CostValuation 2025-03-31 04804492 frs-core:DisposalsRepaymentsInvestments 2026-03-31 04804492 frs-core:CostValuation 2026-03-31 04804492 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 04804492 frs-core:ProvisionsForImpairmentInvestments 2026-03-31 04804492 frs-bus:Director1 2025-04-01 2026-03-31 04804492 frs-core:Non-currentFinancialInstruments 1 2026-03-31 04804492 frs-core:CurrentFinancialInstruments 2 2026-03-31 04804492 frs-core:Non-currentFinancialInstruments 3 2026-03-31 04804492 frs-countries:EnglandWales 2025-04-01 2026-03-31 04804492 2024-03-31 04804492 2025-03-31 04804492 2024-04-01 2025-03-31 04804492 frs-core:CurrentFinancialInstruments 2025-03-31 04804492 frs-core:Non-currentFinancialInstruments 2025-03-31 04804492 frs-core:ShareCapital 2024-03-31 04804492 frs-core:ShareCapital 2025-03-31 04804492 frs-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 04804492 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-03-31 04804492 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04804492 frs-core:Non-currentFinancialInstruments 1 2025-03-31 04804492 frs-core:CurrentFinancialInstruments 2 2025-03-31 04804492 frs-core:Non-currentFinancialInstruments 3 2025-03-31
Registered number: 04804492
R Costings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
TAG Accountants Group Limited
R Costings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—7

Page 1
R Costings Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 04804492

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 105,571 |  | 109,623
Investments | 5 |  | 352,000 |  | 408,000
|  |  | 457,571 |  | 517,623
CURRENT ASSETS
Stocks | 6 | 159,484 |  | 154,611 |
Debtors | 7 | 823,550 |  | 615,870 |
Cash at bank and in hand |  | 86,454 |  | 121,955 |
|  | 1,069,488 |  | 892,436 |
Creditors: Amounts Falling Due Within One Year | 8 | (740,413 ) |  | (802,682 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 329,075 |  | 89,754
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 786,646 |  | 607,377
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (524,000 ) |  | (185,913 )
NET ASSETS |  |  | 262,646 |  | 421,464
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 262,546 |  | 421,364
SHAREHOLDERS' FUNDS |  |  | 262,646 |  | 421,464

Page 1
Page 2
R Costings 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Paul Reason Director
29th June 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
R Costings Limited
Statement of Changes in Equity
For The Year Ended 31 March 2026
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 April 2024 | 100 | 535,915 | 536,015
Profit for the year and total comprehensive income | - | 128,695 | 128,695
Dividends paid | - | (243,246) | (243,246)
As at 31 March 2025 and 1 April 2025 | 100 | 421,364 | 421,464
Profit for the year and total comprehensive income | - | 125,182 | 125,182
Dividends paid | - | (284,000) | (284,000)
As at 31 March 2026 | 100 | 262,546 | 262,646

Page 3
Page 4
R Costings Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
R Costings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04804492 . The registered office is The Old Chapel St Johns Court, East Street, St Ives, PE27 5PD.
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:

Freehold | 0% SLM
Plant & Machinery | 25% SLM
Motor Vehicles | 25% SLM
Fixtures & Fittings | 20% RBM
Computer Equipment | 25% SLM

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.
Page 4
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R Costings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
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. 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2025: 14)
14 14
Page 5
Page 6
R Costings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 92,318 | 4,715 | 23,981 | 15,286 | 136,300
Additions | - | - | - | 2,334 | 2,334
As at 31 March 2026 | 92,318 | 4,715 | 23,981 | 17,620 | 138,634
Depreciation
As at 1 April 2025 | - | 4,267 | 12,016 | 10,394 | 26,677
Provided during the period | - | 305 | 3,578 | 2,503 | 6,386
As at 31 March 2026 | - | 4,572 | 15,594 | 12,897 | 33,063
Net Book Value
As at 31 March 2026 | 92,318 | 143 | 8,387 | 4,723 | 105,571
As at 1 April 2025 | 92,318 | 448 | 11,965 | 4,892 | 109,623

5. Investments

| Joint Ventures
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 408,000
Disposals | (56,000 )
As at 31 March 2026 | 352,000
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 352,000
As at 1 April 2025 | 408,000

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | 159,484 |  | 154,611

Page 6
Page 7
R Costings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 736,828 |  | 533,776
Prepayments and accrued income | 43,335 |  | 14,660
Other debtors | 29,265 |  | 26,890
Director's loan account | - |  | 40,544
Amounts owed by related party | 14,122 |  | -
| 823,550 |  | 615,870

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 60,234 |  | 102,201
Bank loans and overdrafts | 29,122 |  | 104,622
Corporation tax | 122,627 |  | 162,718
Other taxes and social security | 74,258 |  | 65,742
VAT | 188,032 |  | 146,403
Other creditors | 171,369 |  | 142,133
Other Loans < 1 year | 72,408 |  | 46,409
Accruals and deferred income | 19,767 |  | 30,877
Director's loan account | 2,596 |  | -
Amounts owed to related parties | - |  | 1,577
| 740,413 |  | 802,682

9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other Loans > 1 year | 429,089 |  | -
Other Creditor | 94,911 |  | 185,913
| 524,000 |  | 185,913

10. Share Capital

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

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