Acorah Software Products - Accounts Production 16.8.310 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 1042541 N Shepherdson R Shepherdson S Shepherdson S Shepherdson NS3 Group Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 1042541 2024-08-31 1042541 2025-08-31 1042541 2024-09-01 2025-08-31 1042541 frs-core:CurrentFinancialInstruments 2025-08-31 1042541 frs-core:FurnitureFittings 2025-08-31 1042541 frs-core:FurnitureFittings 2024-09-01 2025-08-31 1042541 frs-core:FurnitureFittings 2024-08-31 1042541 frs-core:NetGoodwill 2025-08-31 1042541 frs-core:NetGoodwill 2024-09-01 2025-08-31 1042541 frs-core:NetGoodwill 2024-08-31 1042541 frs-core:MotorVehicles 2025-08-31 1042541 frs-core:MotorVehicles 2024-09-01 2025-08-31 1042541 frs-core:MotorVehicles 2024-08-31 1042541 frs-core:OtherReservesSubtotal 2025-08-31 1042541 frs-core:ShareCapital 2025-08-31 1042541 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 1042541 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 1042541 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 1042541 frs-bus:SmallEntities 2024-09-01 2025-08-31 1042541 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 1042541 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 1042541 1 2024-09-01 2025-08-31 1042541 frs-bus:Director1 2024-09-01 2025-08-31 1042541 frs-bus:Director2 2024-09-01 2025-08-31 1042541 frs-bus:Director3 2024-09-01 2025-08-31 1042541 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 1042541 frs-core:CurrentFinancialInstruments 1 2025-08-31 1042541 frs-countries:EnglandWales 2024-09-01 2025-08-31 1042541 2023-08-31 1042541 2024-08-31 1042541 2023-09-01 2024-08-31 1042541 frs-core:CurrentFinancialInstruments 2024-08-31 1042541 frs-core:OtherReservesSubtotal 2024-08-31 1042541 frs-core:ShareCapital 2024-08-31 1042541 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 1042541 frs-core:CurrentFinancialInstruments 1 2024-08-31
Registered number: 1042541
NORRIS STEAM SERVICES (LONDON) LTD
Unaudited Financial Statements
For The Year Ended 31 August 2025
NORRIS STEAM SERVICES (LONDON) LTD
Contents
Contents

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

Page 1
NORRIS STEAM SERVICES (LONDON) LTD
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 1042541

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 5,000 |  | 5,000
Tangible Assets | 5 |  | 31,809 |  | 36,697
|  |  | 36,809 |  | 41,697
CURRENT ASSETS
Stocks | 6 | 61,063 |  | 48,774 |
Debtors | 7 | 1,049,916 |  | 1,015,848 |
Cash at bank and in hand |  | 53,680 |  | 78,349 |
|  | 1,164,659 |  | 1,142,971 |
Creditors: Amounts Falling Due Within One Year | 8 | (160,777 ) |  | (214,864 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,003,882 |  | 928,107
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,040,691 |  | 969,804
NET ASSETS |  |  | 1,040,691 |  | 969,804
CAPITAL AND RESERVES
Called up share capital | 9 |  | 73 |  | 73
Other reserves |  |  | 26,720 |  | 26,720
Profit and Loss Account |  |  | 1,013,898 |  | 943,011
SHAREHOLDERS' FUNDS |  |  | 1,040,691 |  | 969,804

Page 1
Page 2
NORRIS STEAM SERVICES (LONDON) 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 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

N Shepherdson Director
6 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
NORRIS STEAM SERVICES (LONDON) LTD
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
NORRIS STEAM SERVICES (LONDON) LTD Registered number 1042541 is a limited by shares company incorporated in England & Wales. The Registered Office is Unit 6C Crystal Court, Sheep Lane, London, E8 4QS.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 stated at cost less depreciation. 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:

Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 10% reducing balance

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 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.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
Page 3
Page 4
NORRIS STEAM SERVICES (LONDON) LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 6 |  | 6
| 6 |  | 6

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 September 2024 | 5,000
As at 31 August 2025 | 5,000
Net Book Value
As at 31 August 2025 | 5,000
As at 1 September 2024 | 5,000

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 70,087 | 17,316 | 87,403
Additions | 16,720 | - | 16,720
Disposals | (19,820 ) | - | (19,820 )
As at 31 August 2025 | 66,987 | 17,316 | 84,303
Depreciation
As at 1 September 2024 | 34,113 | 16,593 | 50,706
Provided during the period | 10,387 | 72 | 10,459
Disposals | (8,671 ) | - | (8,671 )
As at 31 August 2025 | 35,829 | 16,665 | 52,494
Net Book Value
As at 31 August 2025 | 31,158 | 651 | 31,809
As at 1 September 2024 | 35,974 | 723 | 36,697

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 61,063 |  | 48,774

Page 4
Page 5
NORRIS STEAM SERVICES (LONDON) LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 36,929 |  | 52,703
Other debtors | 13,561 |  | 13,911
Other debtors (1) | 54,246 |  | 54,246
Amounts owed by other participating interests | 945,180 |  | 894,988
| 1,049,916 |  | 1,015,848

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 37,631 |  | 86,759
Corporation tax | 39,894 |  | 74,249
Other creditors | 83,252 |  | 53,856
| 160,777 |  | 214,864

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 73 |  | 73

10. Directors Advances, Credits and Guarantees
Dividends paid to directors
11. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 42,000 |  | 24,000

12. Ultimate Controlling Party
The company's ultimate controlling party is NS3 Group Limited by virtue of their ownership of 100% of the issued share capital in the company.
Page 5