Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11865851 Mrs S Erleigh Mr C Erleigh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11865851 2024-03-31 11865851 2025-03-31 11865851 2024-04-01 2025-03-31 11865851 frs-core:CurrentFinancialInstruments 2025-03-31 11865851 frs-core:Non-currentFinancialInstruments 2025-03-31 11865851 frs-core:FurnitureFittings 2025-03-31 11865851 frs-core:FurnitureFittings 2024-04-01 2025-03-31 11865851 frs-core:FurnitureFittings 2024-03-31 11865851 frs-core:MotorVehicles 2025-03-31 11865851 frs-core:MotorVehicles 2024-04-01 2025-03-31 11865851 frs-core:MotorVehicles 2024-03-31 11865851 frs-core:PlantMachinery 2025-03-31 11865851 frs-core:PlantMachinery 2024-04-01 2025-03-31 11865851 frs-core:PlantMachinery 2024-03-31 11865851 frs-core:ShareCapital 2025-03-31 11865851 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11865851 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11865851 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11865851 frs-bus:SmallEntities 2024-04-01 2025-03-31 11865851 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11865851 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11865851 frs-bus:Director1 2024-04-01 2025-03-31 11865851 frs-bus:Director2 2024-04-01 2025-03-31 11865851 frs-countries:EnglandWales 2024-04-01 2025-03-31 11865851 2023-03-31 11865851 2024-03-31 11865851 2023-04-01 2024-03-31 11865851 frs-core:CurrentFinancialInstruments 2024-03-31 11865851 frs-core:Non-currentFinancialInstruments 2024-03-31 11865851 frs-core:ShareCapital 2024-03-31 11865851 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11865851
Erleigh & Co Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11865851
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 82,972 49,695
82,972 49,695
CURRENT ASSETS
Debtors 5 23,824 49,076
Cash at bank and in hand 62,220 33,886
86,044 82,962
Creditors: Amounts Falling Due Within One Year 6 (48,025 ) (26,616 )
NET CURRENT ASSETS (LIABILITIES) 38,019 56,346
TOTAL ASSETS LESS CURRENT LIABILITIES 120,991 106,041
Creditors: Amounts Falling Due After More Than One Year 7 (26,856 ) (34,498 )
NET ASSETS 94,135 71,543
CAPITAL AND RESERVES
Called up share capital 8 3 3
Profit and Loss Account 94,132 71,540
SHAREHOLDERS' FUNDS 94,135 71,543
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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 Profit and Loss Account.
On behalf of the board
Mr C Erleigh
Director
29/09/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Erleigh & Co Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11865851 . The registered office is 17-19 Hockerill Street, Hockerill Street, Bishops Stortford, Essex, CM23 2DH.
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. 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.
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:
Plant & Machinery 25% on cost
Motor Vehicles 33% reducing balance
Fixtures & Fittings 25% on cost
2.4. 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: 22 (2024: 4)
22 4
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2024 91,884 - 9,259 101,143
Additions 54,055 15,494 - 69,549
Disposals (13,833 ) - - (13,833 )
As at 31 March 2025 132,106 15,494 9,259 156,859
Depreciation
As at 1 April 2024 42,714 - 8,734 51,448
Provided during the period 29,263 426 243 29,932
Disposals (7,493 ) - - (7,493 )
As at 31 March 2025 64,484 426 8,977 73,887
Net Book Value
As at 31 March 2025 67,622 15,068 282 82,972
As at 1 April 2024 49,170 - 525 49,695
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 5,824 49,076
Due after more than one year
Other debtors 18,000 -
23,824 49,076
During the year, the Company reviewed the classification of certain balances within debtors due within one year. Rental & lease deposits of £18,000 have been reclassified from debtors due within one year to debtors due after more than one year. The prior year comparatives have not been restated. 
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 289
Bank loans and overdrafts 6,765 15,610
Other loans 9,295 -
Other creditors 9,945 1,063
Taxation and social security 22,020 9,654
48,025 26,616
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,981 -
Other loans 24,875 34,498
26,856 34,498
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3 3
9. Related Party Transactions
Included in other debtors is an amount owed from Mr C Erleigh. The loan is interest free and repayable on demand. At the balance sheet date the amount owed from Mr C Erleigh was £1,122 (2024: £35 owing to Mr C Erleigh). 
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