Acorah Software Products - Accounts Production 16.1.200 false true true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 12127851 Mr Idrees Mohammed Mr Osman Awan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12127851 2023-10-31 12127851 2024-10-31 12127851 2023-11-01 2024-10-31 12127851 frs-core:CurrentFinancialInstruments 2024-10-31 12127851 frs-core:Non-currentFinancialInstruments 2024-10-31 12127851 frs-core:ComputerEquipment 2024-10-31 12127851 frs-core:ComputerEquipment 2023-11-01 2024-10-31 12127851 frs-core:ComputerEquipment 2023-10-31 12127851 frs-core:PlantMachinery 2024-10-31 12127851 frs-core:PlantMachinery 2023-11-01 2024-10-31 12127851 frs-core:PlantMachinery 2023-10-31 12127851 frs-core:ShareCapital 2024-10-31 12127851 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 12127851 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 12127851 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 12127851 frs-bus:SmallEntities 2023-11-01 2024-10-31 12127851 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 12127851 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 12127851 frs-bus:Director1 2023-11-01 2024-10-31 12127851 frs-bus:Director2 2023-11-01 2024-10-31 12127851 frs-countries:EnglandWales 2023-11-01 2024-10-31 12127851 2022-10-31 12127851 2023-10-31 12127851 2022-11-01 2023-10-31 12127851 frs-core:CurrentFinancialInstruments 2023-10-31 12127851 frs-core:Non-currentFinancialInstruments 2023-10-31 12127851 frs-core:ShareCapital 2023-10-31 12127851 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 12127851
Esquire Solicitors Ltd
Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 12127851
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 784 334
784 334
CURRENT ASSETS
Debtors 5 589,210 394,930
Cash at bank and in hand 22,311 75,822
611,521 470,752
Creditors: Amounts Falling Due Within One Year 6 (238,979 ) (171,431 )
NET CURRENT ASSETS (LIABILITIES) 372,542 299,321
TOTAL ASSETS LESS CURRENT LIABILITIES 373,326 299,655
Creditors: Amounts Falling Due After More Than One Year 7 (24,606 ) (29,260 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 - (586 )
NET ASSETS 348,720 269,809
CAPITAL AND RESERVES
Called up share capital 9 1 1
Income Statement 348,719 269,808
SHAREHOLDERS' FUNDS 348,720 269,809
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Page 2
For the year ending 31 October 2024 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 Income Statement.
On behalf of the board
Mr Idrees Mohammed
Director
17/03/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Esquire Solicitors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12127851 . The registered office is Esquire Solicitors Second Floor, Halifax House, 93-101 Bridge Street, Manchester, M3 2GX.
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
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

  • the amount of revenue can be measured reliably;
  • it is probable that the company will receive the consideration due under the contract;
  • the stage of completion of the contract at the end of the reporting period can be measuredreliably; and
  • the costs incurred and the costs to complete the contract can be measured reliably.

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:
Plant & Machinery 20% Straight Line
Computer Equipment 33% Straight Line
2.5. 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.
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2.6. Pensions
The company operates a defined pension contribution scheme.A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 November 2023 183 3,221 3,404
Additions 233 773 1,006
As at 31 October 2024 416 3,994 4,410
Depreciation
As at 1 November 2023 46 3,024 3,070
Provided during the period 104 452 556
As at 31 October 2024 150 3,476 3,626
Net Book Value
As at 31 October 2024 266 518 784
As at 1 November 2023 137 197 334
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 79,061 84,781
Other debtors 510,149 310,149
589,210 394,930
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 181,540 95,970
Corporation tax 35,087 47,777
Other taxes and social security 522 522
VAT 396 14,643
Net wages 737 -
Accruals and deferred income 3,500 3,500
Directors' loan accounts 17,197 9,019
238,979 171,431
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 24,606 29,260
8. Deferred Taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not
reversed by the Statement of Financial Position date, except that:

  • The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
  • Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2024 2023
£ £
Other timing differences - 586
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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