Acorah Software Products - Accounts Production 16.6.950 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 13586329 Mr Orlando Filugelli iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13586329 2024-08-31 13586329 2025-08-31 13586329 2024-09-01 2025-08-31 13586329 frs-core:CurrentFinancialInstruments 2025-08-31 13586329 frs-core:ComputerEquipment 2025-08-31 13586329 frs-core:ComputerEquipment 2024-09-01 2025-08-31 13586329 frs-core:ComputerEquipment 2024-08-31 13586329 frs-core:FurnitureFittings 2025-08-31 13586329 frs-core:FurnitureFittings 2024-09-01 2025-08-31 13586329 frs-core:FurnitureFittings 2024-08-31 13586329 frs-core:PlantMachinery 2025-08-31 13586329 frs-core:PlantMachinery 2024-09-01 2025-08-31 13586329 frs-core:PlantMachinery 2024-08-31 13586329 frs-core:ShareCapital 2025-08-31 13586329 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 13586329 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 13586329 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 13586329 frs-bus:SmallEntities 2024-09-01 2025-08-31 13586329 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 13586329 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 13586329 frs-bus:Director1 2024-09-01 2025-08-31 13586329 frs-countries:EnglandWales 2024-09-01 2025-08-31 13586329 2023-08-31 13586329 2024-08-31 13586329 2023-09-01 2024-08-31 13586329 frs-core:CurrentFinancialInstruments 2024-08-31 13586329 frs-core:ShareCapital 2024-08-31 13586329 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 13586329
OFL Electrical and Maintenance Services Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
OFL Electrical and Maintenance Services Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
OFL Electrical and Maintenance Services Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 13586329

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,127 |  | 2,444
|  |  | 3,127 |  | 2,444
CURRENT ASSETS
Debtors | 5 | 5,460 |  | 4,877 |
Cash at bank and in hand |  | 18,704 |  | 39,024 |
|  | 24,164 |  | 43,901 |
Creditors: Amounts Falling Due Within One Year | 6 | (4,405 ) |  | (9,412 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 19,759 |  | 34,489
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 22,886 |  | 36,933
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (561 ) |  | (464 )
NET ASSETS |  |  | 22,325 |  | 36,469
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 22,324 |  | 36,468
SHAREHOLDERS' FUNDS |  |  | 22,325 |  | 36,469

Page 1
Page 2
OFL Electrical and Maintenance Services Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 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 Orlando Filugelli Director
19/11/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
OFL Electrical and Maintenance Services Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
OFL Electrical and Maintenance Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13586329 . The registered office is 1 Oast Way, Hartley, Longfield, DA3 8BU.
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.
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 | 15% on reducing balance
Fixtures & Fittings | 15% on reducing balance
Computer Equipment | 15% on reducing balance

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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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: NIL (2024: NIL)
- -
Page 3
Page 4
OFL Electrical and Maintenance Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | 1,022 | 79 | 2,379 | 3,480
Additions | - | - | 1,234 | 1,234
As at 31 August 2025 | 1,022 | 79 | 3,613 | 4,714
Depreciation
As at 1 September 2024 | 394 | 31 | 611 | 1,036
Provided during the period | 94 | 7 | 450 | 551
As at 31 August 2025 | 488 | 38 | 1,061 | 1,587
Net Book Value
As at 31 August 2025 | 534 | 41 | 2,552 | 3,127
As at 1 September 2024 | 628 | 48 | 1,768 | 2,444

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,460 |  | 4,877

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,400 |  | 1,400
Corporation tax | - |  | 5,709
VAT | 513 |  | 1,423
Other creditors | 55 |  | 603
Director's loan account | 2,437 |  | 277
| 4,405 |  | 9,412

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

8. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mr Orlando Filugelli totalling £277 (2023 - £971 Creditor), no interest is to be charged.
Page 4