Acorah Software Products - Accounts Production 18.1.170 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 07349416 Mr B Yershon Mr R Yershon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07349416 2024-09-30 07349416 2025-09-30 07349416 2024-10-01 2025-09-30 07349416 frs-core:ComputerEquipment 2024-10-01 2025-09-30 07349416 frs-core:FurnitureFittings 2024-10-01 2025-09-30 07349416 frs-core:ShareCapital 2025-09-30 07349416 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 07349416 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07349416 frs-bus:AbridgedAccounts 2024-10-01 2025-09-30 07349416 frs-bus:SmallEntities 2024-10-01 2025-09-30 07349416 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 07349416 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07349416 frs-bus:Director1 2024-10-01 2025-09-30 07349416 frs-bus:Director2 2024-10-01 2025-09-30 07349416 frs-countries:EnglandWales 2024-10-01 2025-09-30 07349416 2023-09-30 07349416 2024-09-30 07349416 2023-10-01 2024-09-30 07349416 frs-core:ShareCapital 2024-09-30 07349416 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 07349416
Brian Yershon Distribution Services Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
Joshua Leigh & Co Ltd
Chartered Accountants
159 High Street
Barnet
Hertfordshire
EN5 5SU
Brian Yershon Distribution Services Limited
Contents
Contents

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

Page 1
Brian Yershon Distribution Services Limited
Abridged Balance Sheet
As At 30 September 2025
Abridged Balance Sheet
Registered number: 07349416

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 995 |  | 1,092
|  |  | 995 |  | 1,092
CURRENT ASSETS
Debtors | 5 | 437,860 |  | 124,847 |
Investments |  | 25,000 |  | 25,000 |
Cash at bank and in hand |  | 263,267 |  | 590,604 |
|  | 726,127 |  | 740,451 |
Creditors: Amounts Falling Due Within One Year |  | (334,497 ) |  | (393,201 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 391,630 |  | 347,250
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 392,625 |  | 348,342
NET ASSETS |  |  | 392,625 |  | 348,342
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 392,525 |  | 348,242
SHAREHOLDERS' FUNDS |  |  | 392,625 |  | 348,342

Page 1
Page 2
Brian Yershon Distribution Services Limited
Abridged 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr B Yershon Director
26 March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Brian Yershon Distribution Services Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 September 2025
Notes to the Abridged Financial Statements
1. General Information
Brian Yershon Distribution Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07349416 . The registered office is 159 High Street, Barnet, Hertfordshire, EN5 5SU.
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.
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:

Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 35% on reducing balance

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. 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 and deferred tax are 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 and deferred tax are 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: 3 (2024: 3)
3 3
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 4,414
Additions | 283
As at 30 September 2025 | 4,697
Depreciation
As at 1 October 2024 | 3,322
Provided during the period | 380
As at 30 September 2025 | 3,702
Net Book Value
As at 30 September 2025 | 995
As at 1 October 2024 | 1,092

Page 3
Page 4
Brian Yershon Distribution Services Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due after more than one year
Other debtors | 96,153 |  | -

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