Acorah Software Products - Accounts Production 16.8.310 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 13727055 Mrs S Pollitt Mr S Pollitt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13727055 2024-11-30 13727055 2025-11-30 13727055 2024-12-01 2025-11-30 13727055 frs-core:CurrentFinancialInstruments 2025-11-30 13727055 frs-core:ShareCapital 2025-11-30 13727055 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 13727055 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 13727055 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 13727055 frs-bus:SmallEntities 2024-12-01 2025-11-30 13727055 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 13727055 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 13727055 frs-bus:Director1 2024-12-01 2025-11-30 13727055 frs-bus:Director2 2024-12-01 2025-11-30 13727055 frs-countries:EnglandWales 2024-12-01 2025-11-30 13727055 2023-11-30 13727055 2024-11-30 13727055 2023-12-01 2024-11-30 13727055 frs-core:CurrentFinancialInstruments 2024-11-30 13727055 frs-core:ShareCapital 2024-11-30 13727055 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 13727055
Friars Commercial Services Ltd
Financial Statements
For The Year Ended 30 November 2025
Friars Commercial Services Ltd
Contents
Contents

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

Page 1
Friars Commercial Services Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 13727055

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 10,500 |  | - |
Debtors | 5 | 17,771 |  | 17,227 |
Cash at bank and in hand |  | 5,316 |  | 1,841 |
|  | 33,587 |  | 19,068 |
Creditors: Amounts Falling Due Within One Year | 6 | (35,446 ) |  | (18,833 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,859 ) |  | 235
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,859 ) |  | 235
NET (LIABILITIES)/ASSETS |  |  | (1,859 ) |  | 235
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (1,959 ) |  | 135
SHAREHOLDERS' FUNDS |  |  | (1,859) |  | 235

For the year ending 30 November 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 S Pollitt Director
10 March 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Friars Commercial Services Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Friars Commercial Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13727055 . The registered office is 550 Valley Road, Nottingham, NG5 1JJ.
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. 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.
2.4. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 10,500 |  | -

Page 2
Page 3
Friars Commercial Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 8,715 |  | 11,259
Directors' loan accounts | 9,056 |  | 5,968
| 17,771 |  | 17,227

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 28,234 |  | 13,989
Other taxes and social security | 1,703 |  | 1,446
VAT | 5,472 |  | 3,376
Other creditors | 37 |  | 22
| 35,446 |  | 18,833

7. Share Capital

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

8. Related Party Transactions
At the balance sheet date, the amount owed to the company by the director through the directors loan account was £9,056 (2024: £5,968).
The directors loan accounts are unsecured, interest free and was repaid within nine months of the year end.
Page 3