Acorah Software Products - Accounts Production 16.8.310 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 12857497 Mr Stephen Fish Mr Clifford Bartholomew iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12857497 2024-09-30 12857497 2025-09-30 12857497 2024-10-01 2025-09-30 12857497 frs-core:CurrentFinancialInstruments 2025-09-30 12857497 frs-core:ComputerEquipment 2025-09-30 12857497 frs-core:ComputerEquipment 2024-10-01 2025-09-30 12857497 frs-core:ComputerEquipment 2024-09-30 12857497 frs-core:NetGoodwill 2025-09-30 12857497 frs-core:NetGoodwill 2024-10-01 2025-09-30 12857497 frs-core:NetGoodwill 2024-09-30 12857497 frs-core:PlantMachinery 2025-09-30 12857497 frs-core:PlantMachinery 2024-10-01 2025-09-30 12857497 frs-core:PlantMachinery 2024-09-30 12857497 frs-core:ShareCapital 2025-09-30 12857497 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 12857497 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12857497 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 12857497 frs-bus:SmallEntities 2024-10-01 2025-09-30 12857497 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12857497 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12857497 frs-bus:Director1 2024-10-01 2025-09-30 12857497 frs-bus:Director2 2024-10-01 2025-09-30 12857497 frs-countries:EnglandWales 2024-10-01 2025-09-30 12857497 2023-09-30 12857497 2024-09-30 12857497 2023-10-01 2024-09-30 12857497 frs-core:CurrentFinancialInstruments 2024-09-30 12857497 frs-core:ShareCapital 2024-09-30 12857497 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 12857497
Essential IT and Office Supplies Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Essential IT and Office Supplies Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Essential IT and Office Supplies Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 12857497

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 2,650 |  | 3,180
Tangible Assets | 5 |  | 2,456 |  | 2,393
|  |  | 5,106 |  | 5,573
CURRENT ASSETS
Stocks | 6 | 448 |  | 172 |
Debtors | 7 | 24,959 |  | 35,830 |
Cash at bank and in hand |  | 4,966 |  | - |
|  | 30,373 |  | 36,002 |
Creditors: Amounts Falling Due Within One Year | 8 | (33,945 ) |  | (39,985 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,572 ) |  | (3,983 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,534 |  | 1,590
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (970 ) |  | (1,240 )
NET ASSETS |  |  | 564 |  | 350
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 562 |  | 348
SHAREHOLDERS' FUNDS |  |  | 564 |  | 350

Page 1
Page 2
Essential IT and Office Supplies Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 Stephen Fish Director
22/12/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Essential IT and Office Supplies Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Essential IT and Office Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12857497 . The registered office is Riddingtons, The Old Barn, Off wood street, Swanley , Kent, BR8 7PA.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
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 | 15% WDV

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 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.
Page 3
Page 4
Essential IT and Office Supplies Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | 5,300
As at 30 September 2025 | 5,300
Amortisation
As at 1 October 2024 | 2,120
Provided during the period | 530
As at 30 September 2025 | 2,650
Net Book Value
As at 30 September 2025 | 2,650
As at 1 October 2024 | 3,180

5. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 4,583 | - | 4,583
Additions | - | 497 | 497
As at 30 September 2025 | 4,583 | 497 | 5,080
Depreciation
As at 1 October 2024 | 2,190 | - | 2,190
Provided during the period | 359 | 75 | 434
As at 30 September 2025 | 2,549 | 75 | 2,624
Net Book Value
As at 30 September 2025 | 2,034 | 422 | 2,456
As at 1 October 2024 | 2,393 | - | 2,393

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 448 |  | 172

Page 4
Page 5
Essential IT and Office Supplies Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 17,473 |  | 14,798
Directors' loan accounts | 7,486 |  | 21,032
| 24,959 |  | 35,830

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 20,272 |  | 21,359
Bank loans and overdrafts | - |  | 6,927
Corporation tax | 3,850 |  | 5,648
VAT | 3,296 |  | 2,901
Other creditors | 2,561 |  | 2,561
Directors' loan accounts | 3,966 |  | 589
| 33,945 |  | 39,985

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Related Party Transactions
Included in the Other Creditors is an amount owed from the company to the director Mr C Bartholomew totalling £589 (2023 - £829), no interest is to be charged.
Included in the Other Debtors is an amount owed from the company director Mr S Fish totalling £21,032 (2023 - £24,113), no interest is to be charged.
Page 5