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 14366263 Mr J C Ellis Mr G A Ellis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14366263 2024-09-30 14366263 2025-09-30 14366263 2024-10-01 2025-09-30 14366263 frs-core:CurrentFinancialInstruments 2025-09-30 14366263 frs-core:ComputerEquipment 2024-10-01 2025-09-30 14366263 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 14366263 frs-core:FurnitureFittings 2024-10-01 2025-09-30 14366263 frs-core:OtherResidualIntangibleAssets 2025-09-30 14366263 frs-core:OtherResidualIntangibleAssets 2024-10-01 2025-09-30 14366263 frs-core:OtherResidualIntangibleAssets 2024-09-30 14366263 frs-core:PlantMachinery 2025-09-30 14366263 frs-core:PlantMachinery 2024-10-01 2025-09-30 14366263 frs-core:PlantMachinery 2024-09-30 14366263 frs-core:ShareCapital 2025-09-30 14366263 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 14366263 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 14366263 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 14366263 frs-bus:SmallEntities 2024-10-01 2025-09-30 14366263 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 14366263 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 14366263 frs-bus:OrdinaryShareClass1 2024-10-01 2025-09-30 14366263 frs-bus:OrdinaryShareClass1 2025-09-30 14366263 frs-bus:Director1 2024-10-01 2025-09-30 14366263 frs-bus:Director2 2024-10-01 2025-09-30 14366263 frs-countries:EnglandWales 2024-10-01 2025-09-30 14366263 2023-09-30 14366263 2024-09-30 14366263 2023-10-01 2024-09-30 14366263 frs-core:CurrentFinancialInstruments 2024-09-30 14366263 frs-core:ShareCapital 2024-09-30 14366263 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 14366263 frs-bus:OrdinaryShareClass1 2023-10-01 2024-09-30
Registered number: 14366263
Power And Grid Engineering Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Power And Grid Engineering Ltd
Contents
Contents

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

Page 1
Power And Grid Engineering Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 14366263

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 9,242 |  | 11,595
Tangible Assets | 5 |  | 1,369 |  | 1,344
|  |  | 10,611 |  | 12,939
CURRENT ASSETS
Work in progress | 6 | 500 |  | 7,680 |
Debtors | 7 | 11,136 |  | 20,032 |
Cash at bank and in hand |  | 278,371 |  | 97,555 |
|  | 290,007 |  | 125,267 |
Creditors: Amounts Falling Due Within One Year | 8 | (70,397 ) |  | (36,069 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 219,610 |  | 89,198
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 230,221 |  | 102,137
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,653 ) |  | (2,976 )
NET ASSETS |  |  | 227,568 |  | 99,161
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 227,468 |  | 99,061
SHAREHOLDERS' FUNDS |  |  | 227,568 |  | 99,161

Page 1
Page 2
Power And Grid Engineering Ltd
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 J C Ellis Director
6 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Power And Grid Engineering Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Power And Grid Engineering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14366263 . The registered office is Meadowside, Parkhall Lane, Leigh, Stoke-On-Trent, ST10 4NP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from engineering services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date the service is provided.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measure at cost any accumulated amortisation and any accumulated impairment losses.
Software costs are being amortised evenly over their useful lives of five years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
...CONTINUED
Page 3
Page 4
Power And Grid Engineering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Taxation - continued
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.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 October 2024 | 15,864
Additions | 1,025
As at 30 September 2025 | 16,889
Amortisation
As at 1 October 2024 | 4,269
Provided during the period | 3,378
As at 30 September 2025 | 7,647
Net Book Value
As at 30 September 2025 | 9,242
As at 1 October 2024 | 11,595

5. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 October 2024 | 2,017
Additions | 482
As at 30 September 2025 | 2,499
Depreciation
As at 1 October 2024 | 673
Provided during the period | 457
As at 30 September 2025 | 1,130

...CONTINUED
Page 4
Page 5
Power And Grid Engineering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025 | 1,369
As at 1 October 2024 | 1,344

6. Work in progress

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 500 |  | 7,680

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 10,038 |  | 19,837
Prepayments and accrued income | 1,098 |  | 195
| 11,136 |  | 20,032

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 52,733 |  | 21,867
VAT | 14,874 |  | 9,006
Other creditors | 350 |  | -
Accruals and deferred income | 1,785 |  | 1,946
Directors' loan accounts | 655 |  | 3,250
| 70,397 |  | 36,069

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

Page 5