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 12952097 Mr S Lybert Mr S Lybert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12952097 2024-10-31 12952097 2025-10-31 12952097 2024-11-01 2025-10-31 12952097 frs-core:CurrentFinancialInstruments 2025-10-31 12952097 frs-core:MotorVehicles 2025-10-31 12952097 frs-core:MotorVehicles 2024-11-01 2025-10-31 12952097 frs-core:MotorVehicles 2024-10-31 12952097 frs-core:PlantMachinery 2025-10-31 12952097 frs-core:PlantMachinery 2024-11-01 2025-10-31 12952097 frs-core:PlantMachinery 2024-10-31 12952097 frs-core:ShareCapital 2025-10-31 12952097 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12952097 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12952097 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12952097 frs-bus:SmallEntities 2024-11-01 2025-10-31 12952097 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12952097 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12952097 frs-bus:Director1 2024-11-01 2025-10-31 12952097 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 12952097 frs-countries:EnglandWales 2024-11-01 2025-10-31 12952097 2023-10-31 12952097 2024-10-31 12952097 2023-11-01 2024-10-31 12952097 frs-core:CurrentFinancialInstruments 2024-10-31 12952097 frs-core:ShareCapital 2024-10-31 12952097 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 12952097
SL Building Services Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
SL Building Services Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
SL Building Services Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 12952097

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 26,640 |  | -
|  |  | 26,640 |  | -
CURRENT ASSETS
Debtors | 5 | - |  | 100 |
Cash at bank and in hand |  | 14,492 |  | - |
|  | 14,492 |  | 100 |
Creditors: Amounts Falling Due Within One Year | 6 | (29,947 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | (15,455 ) |  | 100
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 11,185 |  | 100
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,062 ) |  | -
NET ASSETS |  |  | 6,123 |  | 100
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 6,023 |  | -
SHAREHOLDERS' FUNDS |  |  | 6,123 |  | 100

Page 1
Page 2
SL Building Services 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 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 S Lybert Director
31 March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
SL Building Services Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
SL Building Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12952097 . The registered office is 6 Ashton Road, Newton-le-Willows , St. Helens, Merseyside, WA12 0AB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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.
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 assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery | 20% RB
Motor vehicles | 20% RB

2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant and machinery | Motor vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | - | - | -
Additions | 17,800 | 15,500 | 33,300
As at 31 October 2025 | 17,800 | 15,500 | 33,300

...CONTINUED
Page 3
Page 4
SL Building Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024 | - | - | -
Provided during the period | 3,560 | 3,100 | 6,660
As at 31 October 2025 | 3,560 | 3,100 | 6,660
Net Book Value
As at 31 October 2025 | 14,240 | 12,400 | 26,640
As at 1 November 2024 | - | - | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 100

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 9,426 |  | -
Taxation and social security | 20,521 |  | -
| 29,947 |  | -

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | - |  | 100
Called Up Share Capital has been paid up | 100 |  | -
Amount of Allotted, Called Up Share Capital | 100 |  | 100

8. Related Party Transactions
The following related party transactions were undertaken during the year:
The director withdrew funds totalling £33,241 (2024: £Nil), introduced funds totalling £40,373 (2024: £Nil). At the balance sheet date the amount owed to the director was £7,132 (2024: £Nil).
Dividends were paid to the director in respect of their shareholdings totalling £Nil (2024: £Nil).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
Page 4