Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 07324270 Mr Keith Bushby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07324270 2024-07-31 07324270 2025-07-31 07324270 2024-08-01 2025-07-31 07324270 frs-core:CurrentFinancialInstruments 2025-07-31 07324270 frs-core:ComputerEquipment 2025-07-31 07324270 frs-core:ComputerEquipment 2024-08-01 2025-07-31 07324270 frs-core:ComputerEquipment 2024-07-31 07324270 frs-core:FurnitureFittings 2025-07-31 07324270 frs-core:FurnitureFittings 2024-08-01 2025-07-31 07324270 frs-core:FurnitureFittings 2024-07-31 07324270 frs-core:MotorVehicles 2025-07-31 07324270 frs-core:MotorVehicles 2024-08-01 2025-07-31 07324270 frs-core:MotorVehicles 2024-07-31 07324270 frs-core:PlantMachinery 2025-07-31 07324270 frs-core:PlantMachinery 2024-08-01 2025-07-31 07324270 frs-core:PlantMachinery 2024-07-31 07324270 frs-core:ShareCapital 2025-07-31 07324270 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 07324270 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 07324270 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 07324270 frs-bus:SmallEntities 2024-08-01 2025-07-31 07324270 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 07324270 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 07324270 frs-bus:Director1 2024-08-01 2025-07-31 07324270 1 2024-08-01 2025-07-31 07324270 frs-countries:EnglandWales 2024-08-01 2025-07-31 07324270 2023-07-31 07324270 2024-07-31 07324270 2023-08-01 2024-07-31 07324270 frs-core:CurrentFinancialInstruments 2024-07-31 07324270 frs-core:ShareCapital 2024-07-31 07324270 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 07324270 1 2023-08-01 2024-07-31
Registered number: 07324270
Special Air Systems Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Paul Monaghan Chartered Accountant
ICAEW
18 Hartshill Close
Uxbridge
Middlesex
UB10 9LH
Special Air Systems Ltd
Contents
Contents

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

Page 1
Special Air Systems Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 07324270

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,241 |  | 791
|  |  | 1,241 |  | 791
CURRENT ASSETS
Stocks | 5 | 2,000 |  | 2,000 |
Debtors | 6 | 3,202 |  | 16,687 |
Cash at bank and in hand |  | 45,944 |  | 78,835 |
|  | 51,146 |  | 97,522 |
Creditors: Amounts Falling Due Within One Year | 7 | (11,245 ) |  | (60,001 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 39,901 |  | 37,521
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 41,142 |  | 38,312
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (248 ) |  | (158 )
NET ASSETS |  |  | 40,894 |  | 38,154
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 40,794 |  | 38,054
SHAREHOLDERS' FUNDS |  |  | 40,894 |  | 38,154

Page 1
Page 2
Special Air Systems Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Keith Bushby Director
17 November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Special Air Systems Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Special Air Systems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07324270 . The registered office is 7 Haw Lane, Bledlow Ridge, High Wycombe, Buckinghamshire, HP14 4JJ.
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
The turnover shown in the profit and loss account represents revenue earned during the period based on work done for and accepted by clients, excluding VAT.
2.3. 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:

Plant & Machinery | 2 years
Motor Vehicles | between 2 and 4 years
Fixtures & Fittings | 5 years
Computer Equipment | 5 years

2.4. Stocks and Work in Progress
Stocks of plumbing materials and consumables are valued at the lower of cost and net realisable value.
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.
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 asset reflects 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 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.
Page 3
Page 4
Special Air Systems Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Director | 1 |  | 1
| 1 |  | 1

4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 August 2024 | 3,619 | 19,565 | 1,292 | 2,129 | 26,605
Additions | - | - | - | 916 | 916
As at 31 July 2025 | 3,619 | 19,565 | 1,292 | 3,045 | 27,521
Depreciation
As at 1 August 2024 | 2,852 | 19,565 | 1,292 | 2,105 | 25,814
Provided during the period | 225 | - | - | 241 | 466
As at 31 July 2025 | 3,077 | 19,565 | 1,292 | 2,346 | 26,280
Net Book Value
As at 31 July 2025 | 542 | - | - | 699 | 1,241
As at 1 August 2024 | 767 | - | - | 24 | 791

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 2,000 |  | 2,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,382 |  | 8,027
VAT | 820 |  | 8,660
| 3,202 |  | 16,687

Page 4
Page 5
Special Air Systems Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,857 |  | 19,818
Corporation tax | 754 |  | 8,722
Accruals and deferred income | 960 |  | 960
Director's loan account | 7,674 |  | 30,501
| 11,245 |  | 60,001

8. Share Capital

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

9. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Keith Bushby | - | 26,000

10. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | - |  | 26,000

Page 5