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 10431108 Darren Wallace Jonathan Millmore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10431108 2024-10-31 10431108 2025-10-31 10431108 2024-11-01 2025-10-31 10431108 frs-core:CurrentFinancialInstruments 2025-10-31 10431108 frs-core:MotorVehicles 2025-10-31 10431108 frs-core:MotorVehicles 2024-11-01 2025-10-31 10431108 frs-core:MotorVehicles 2024-10-31 10431108 frs-core:PlantMachinery 2025-10-31 10431108 frs-core:PlantMachinery 2024-11-01 2025-10-31 10431108 frs-core:PlantMachinery 2024-10-31 10431108 frs-core:ShareCapital 2025-10-31 10431108 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 10431108 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10431108 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 10431108 frs-bus:SmallEntities 2024-11-01 2025-10-31 10431108 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 10431108 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 10431108 frs-bus:Director1 2024-11-01 2025-10-31 10431108 frs-bus:Director2 2024-11-01 2025-10-31 10431108 frs-countries:EnglandWales 2024-11-01 2025-10-31 10431108 2023-10-31 10431108 2024-10-31 10431108 2023-11-01 2024-10-31 10431108 frs-core:CurrentFinancialInstruments 2024-10-31 10431108 frs-core:ShareCapital 2024-10-31 10431108 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 10431108
Batteries And Solar Ltd
Financial Statements
For The Year Ended 31 October 2025
3 Stoke Damerel Business Ctr
5 Church Street
Plymouth
Devon
PL3 4DT
Batteries And Solar Ltd
Contents
Contents

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

Page 1
Batteries And Solar Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 10431108

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,117 |  | 11,223
|  |  | 9,117 |  | 11,223
CURRENT ASSETS
Stocks | 5 | 705,852 |  | 634,281 |
Debtors | 6 | 78,687 |  | 85,910 |
Cash at bank and in hand |  | 90,584 |  | 25,680 |
|  | 875,123 |  | 745,871 |
Creditors: Amounts Falling Due Within One Year | 7 | (415,115 ) |  | (310,917 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 460,008 |  | 434,954
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 469,125 |  | 446,177
NET ASSETS |  |  | 469,125 |  | 446,177
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 469,124 |  | 446,176
SHAREHOLDERS' FUNDS |  |  | 469,125 |  | 446,177

Page 1
Page 2
Batteries And Solar Ltd
Balance Sheet (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 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

Jonathan Millmore Director
5 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Batteries And Solar Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Batteries And Solar Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10431108 . The registered office is 61 St. Modwen Road, Plymouth, PL6 8LH.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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% Reducing balance
Motor Vehicles | 20% 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.
Page 3
Page 4
Batteries And Solar Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax is 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 tax is 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: 17 (2024: 19)
17 19
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 7,691 | 28,143 | 35,834
As at 31 October 2025 | 7,691 | 28,143 | 35,834
Depreciation
As at 1 November 2024 | 4,914 | 19,697 | 24,611
Provided during the period | 417 | 1,689 | 2,106
As at 31 October 2025 | 5,331 | 21,386 | 26,717
Net Book Value
As at 31 October 2025 | 2,360 | 6,757 | 9,117
As at 1 November 2024 | 2,777 | 8,446 | 11,223

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 705,852 |  | 634,281

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 71,992 |  | 85,910
Prepayments and accrued income | 6,695 |  | -
| 78,687 |  | 85,910

Page 4
Page 5
Batteries And Solar Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 193,403 |  | 149,292
Bank loans and overdrafts | - |  | 6,478
Corporation tax | 53,881 |  | 38,892
PAYE | 11,222 |  | 11,074
VAT | 139,752 |  | 100,881
Accruals and deferred income | 4,200 |  | 4,300
Directors' loan accounts | 12,657 |  | -
| 415,115 |  | 310,917

8. Share Capital

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

Page 5