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 07788540 Mr Nicholas Selfe Mr Robert James Mr Michael Willan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07788540 2024-09-30 07788540 2025-09-30 07788540 2024-10-01 2025-09-30 07788540 frs-core:CurrentFinancialInstruments 2025-09-30 07788540 frs-core:Non-currentFinancialInstruments 2025-09-30 07788540 frs-core:BetweenOneFiveYears 2025-09-30 07788540 frs-core:ComputerEquipment 2025-09-30 07788540 frs-core:ComputerEquipment 2024-10-01 2025-09-30 07788540 frs-core:ComputerEquipment 2024-09-30 07788540 frs-core:MotorVehicles 2024-10-01 2025-09-30 07788540 frs-core:PlantMachinery 2025-09-30 07788540 frs-core:PlantMachinery 2024-10-01 2025-09-30 07788540 frs-core:PlantMachinery 2024-09-30 07788540 frs-core:WithinOneYear 2025-09-30 07788540 frs-core:ShareCapital 2025-09-30 07788540 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 07788540 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07788540 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 07788540 frs-bus:SmallEntities 2024-10-01 2025-09-30 07788540 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 07788540 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07788540 frs-bus:Director1 2024-10-01 2025-09-30 07788540 frs-bus:Director2 2024-10-01 2025-09-30 07788540 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 07788540 frs-countries:EnglandWales 2024-10-01 2025-09-30 07788540 2023-09-30 07788540 2024-09-30 07788540 2023-10-01 2024-09-30 07788540 frs-core:CurrentFinancialInstruments 2024-09-30 07788540 frs-core:Non-currentFinancialInstruments 2024-09-30 07788540 frs-core:BetweenOneFiveYears 2024-09-30 07788540 frs-core:PlantMachinery 2023-10-01 2024-09-30 07788540 frs-core:WithinOneYear 2024-09-30 07788540 frs-core:ShareCapital 2024-09-30 07788540 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 07788540
Zero Electrical Design Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Zero Electrical Design Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Zero Electrical Design Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 07788540

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 116,746 |  | 44,807
|  |  | 116,746 |  | 44,807
CURRENT ASSETS
Debtors | 5 | 109,172 |  | 77,773 |
Cash at bank and in hand |  | 174,799 |  | 155,659 |
|  | 283,971 |  | 233,432 |
Creditors: Amounts Falling Due Within One Year | 6 | (80,850 ) |  | (82,090 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 203,121 |  | 151,342
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 319,867 |  | 196,149
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (95,919 ) |  | (34,878 )
NET ASSETS |  |  | 223,948 |  | 161,271
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10 |  | 10
Profit and Loss Account |  |  | 223,938 |  | 161,261
SHAREHOLDERS' FUNDS |  |  | 223,948 |  | 161,271

Page 1
Page 2
Zero Electrical Design 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 Nicholas Selfe Director | Mr Robert James Director
12/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Zero Electrical Design Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Zero Electrical Design Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07788540 . The registered office is The Old Post Office High Street, Hartley Wintney, Hook, Hampshire, RG27 8NZ.
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 | 25% on cost
Motor Vehicles | 25% on cost
Computer Equipment | 25% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
Zero Electrical Design Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
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.
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. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 95,642 | 2,712 | 98,354
Additions | 88,624 | - | 88,624
Disposals | (21,166 ) | - | (21,166 )
As at 30 September 2025 | 163,100 | 2,712 | 165,812
Depreciation
As at 1 October 2024 | 51,781 | 1,766 | 53,547
Provided during the period | 16,414 | 271 | 16,685
Disposals | (21,166 ) | - | (21,166 )
As at 30 September 2025 | 47,029 | 2,037 | 49,066
Net Book Value
As at 30 September 2025 | 116,071 | 675 | 116,746
As at 1 October 2024 | 43,861 | 946 | 44,807

Page 4
Page 5
Zero Electrical Design Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 29,240 |  | 43,861

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 51,018 |  | 48,702
Other debtors | 58,154 |  | 29,071
| 109,172 |  | 77,773

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 24,129 |  | 6,916
Trade creditors | 30,999 |  | 40,353
Other creditors | 3,509 |  | 10,773
Taxation and social security | 22,213 |  | 24,048
| 80,850 |  | 82,090

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 95,919 |  | 34,878

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 24,129 |  | 6,916
Later than one year and not later than five years | 95,919 |  | 34,878
| 120,048 |  | 41,794
| 120,048 |  | 41,794

Page 5
Page 6
Zero Electrical Design Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

Page 6