Acorah Software Products - Accounts Production 16.8.310 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 03757267 Mr M A Hussain Mr A A Hussain M A Hussain true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03757267 2024-10-31 03757267 2025-10-31 03757267 2024-11-01 2025-10-31 03757267 frs-core:CurrentFinancialInstruments 2025-10-31 03757267 frs-core:Non-currentFinancialInstruments 2025-10-31 03757267 frs-core:FurnitureFittings 2024-11-01 2025-10-31 03757267 frs-core:LandBuildings 2025-10-31 03757267 frs-core:LandBuildings 2024-11-01 2025-10-31 03757267 frs-core:LandBuildings 2024-10-31 03757267 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 03757267 frs-core:PlantMachinery 2025-10-31 03757267 frs-core:PlantMachinery 2024-11-01 2025-10-31 03757267 frs-core:PlantMachinery 2024-10-31 03757267 frs-core:ShareCapital 2025-10-31 03757267 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 03757267 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 03757267 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 03757267 frs-bus:SmallEntities 2024-11-01 2025-10-31 03757267 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 03757267 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 03757267 1 2024-11-01 2025-10-31 03757267 frs-bus:Director1 2024-11-01 2025-10-31 03757267 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 03757267 frs-countries:EnglandWales 2024-11-01 2025-10-31 03757267 2023-10-31 03757267 2024-10-31 03757267 2023-11-01 2024-10-31 03757267 frs-core:CurrentFinancialInstruments 2024-10-31 03757267 frs-core:Non-currentFinancialInstruments 2024-10-31 03757267 frs-core:ShareCapital 2024-10-31 03757267 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 03757267
Croftlive Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Croftlive Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Croftlive Ltd
Statement of Financial Position
As At 31 October 2025
Statement of Financial Position
Registered number: 03757267

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 148,566 |  | 146,351
|  |  | 148,566 |  | 146,351
CURRENT ASSETS
Stocks | 5 | 1,400 |  | 1,400 |
Debtors | 6 | 3,995 |  | 2,671 |
|  | 5,395 |  | 4,071 |
Creditors: Amounts Falling Due Within One Year | 7 | (92,765 ) |  | (73,162 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (87,370 ) |  | (69,091 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 61,196 |  | 77,260
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (7,035 )
NET ASSETS |  |  | 61,196 |  | 70,225
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Income Statement |  |  | 61,096 |  | 70,125
SHAREHOLDERS' FUNDS |  |  | 61,196 |  | 70,225

Page 1
Page 2
Croftlive Ltd
Statement of Financial Position (continued)
As At 31 October 2025
For the year ending 31 October 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 Income Statement.
The financial statements were approved by the board of directors on 15 January 2026 and were signed on its behalf by:

Mr M A Hussain Director
15 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Croftlive Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Croftlive Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03757267 . The registered office is Calf Barn, Shopland Road, Rochford, Essex, SS4 1LT.
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:

Freehold | No depreciation
Fixtures & Fittings | 15% reducing balance

2.4. 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.
2.5. 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 7)
8 7
Page 3
Page 4
Croftlive Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 141,119 | 72,128 | 213,247
Additions | - | 3,000 | 3,000
As at 31 October 2025 | 141,119 | 75,128 | 216,247
Depreciation
As at 1 November 2024 | - | 66,896 | 66,896
Provided during the period | - | 785 | 785
As at 31 October 2025 | - | 67,681 | 67,681
Net Book Value
As at 31 October 2025 | 141,119 | 7,447 | 148,566
As at 1 November 2024 | 141,119 | 5,232 | 146,351

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,400 |  | 1,400

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,574 |  | 2,671
Other debtors | 421 |  | -
| 3,995 |  | 2,671

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,611 |  | 7,143
Bank loans and overdrafts | 25,270 |  | 28,150
Other creditors | 39,220 |  | 16,749
Taxation and social security | 21,664 |  | 21,120
| 92,765 |  | 73,162

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 7,035

Page 4
Page 5
Croftlive Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Ultimate Controlling Party
The company's ultimate controlling party is M A Hussain by virtue of his ownership of 100% of the issued share capital in the company.
Page 5