Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09080094 Mr S M Murray Mr D Treleaven true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09080094 2024-03-31 09080094 2025-03-31 09080094 2024-04-01 2025-03-31 09080094 frs-core:CurrentFinancialInstruments 2025-03-31 09080094 frs-core:Non-currentFinancialInstruments 2025-03-31 09080094 frs-core:BetweenOneFiveYears 2025-03-31 09080094 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09080094 frs-core:MotorVehicles 2024-04-01 2025-03-31 09080094 frs-core:PlantMachinery 2025-03-31 09080094 frs-core:PlantMachinery 2024-04-01 2025-03-31 09080094 frs-core:PlantMachinery 2024-03-31 09080094 frs-core:WithinOneYear 2025-03-31 09080094 frs-core:ShareCapital 2025-03-31 09080094 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09080094 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09080094 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09080094 frs-bus:SmallEntities 2024-04-01 2025-03-31 09080094 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09080094 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09080094 1 2024-04-01 2025-03-31 09080094 frs-bus:Director1 2024-04-01 2025-03-31 09080094 frs-bus:Director2 2024-04-01 2025-03-31 09080094 frs-countries:EnglandWales 2024-04-01 2025-03-31 09080094 2023-03-31 09080094 2024-03-31 09080094 2023-04-01 2024-03-31 09080094 frs-core:CurrentFinancialInstruments 2024-03-31 09080094 frs-core:Non-currentFinancialInstruments 2024-03-31 09080094 frs-core:BetweenOneFiveYears 2024-03-31 09080094 frs-core:WithinOneYear 2024-03-31 09080094 frs-core:ShareCapital 2024-03-31 09080094 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09080094
London Electrical Control Systems LTD
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: 09080094
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 108,938 76,936
108,938 76,936
CURRENT ASSETS
Debtors 4 109,797 175,126
Cash at bank and in hand 41,548 14,159
151,345 189,285
Creditors: Amounts Falling Due Within One Year 5 (107,590 ) (100,707 )
NET CURRENT ASSETS (LIABILITIES) 43,755 88,578
TOTAL ASSETS LESS CURRENT LIABILITIES 152,693 165,514
Creditors: Amounts Falling Due After More Than One Year 6 (63,047 ) (31,702 )
NET ASSETS 89,646 133,812
CAPITAL AND RESERVES
Called up share capital 8 200 200
Income Statement 89,446 133,612
SHAREHOLDERS' FUNDS 89,646 133,812
For the year ending 31 March 2025 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 S M Murray
Director
Mr D Treleaven
Director
25 April 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
1.4. 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 income statement 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 income statement as incurred.
1.5. 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 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
Page 2
Page 3
3. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2024 167,162
Additions 50,716
Disposals (5,000 )
As at 31 March 2025 212,878
Depreciation
As at 1 April 2024 90,226
Provided during the period 18,475
Disposals (4,761 )
As at 31 March 2025 103,940
Net Book Value
As at 31 March 2025 108,938
As at 1 April 2024 76,936
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors 23,258 103,457
Other debtors 86,539 71,669
109,797 175,126
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,777 14,158
Trade creditors 32,963 15,845
Bank loans and overdrafts - 10,560
Other creditors 37,145 19,742
Taxation and social security 25,705 40,402
107,590 100,707
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 52,657 20,520
Bank loans 10,390 11,182
63,047 31,702
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Page 4
7. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,777 14,158
Later than one year and not later than five years 52,657 20,520
64,434 34,678
64,434 34,678
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
9. Ultimate Controlling Party
The company is controlled by it's directors by virute of their shareholding.
Page 4