Acorah Software Products - Accounts Production 19.1.200 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 10911954 Miss Lucy Reah Lucy Reah true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10911954 2024-08-31 10911954 2025-08-31 10911954 2024-09-01 2025-08-31 10911954 frs-core:CurrentFinancialInstruments 2025-08-31 10911954 frs-core:Non-currentFinancialInstruments 2025-08-31 10911954 frs-core:ComputerEquipment 2025-08-31 10911954 frs-core:ComputerEquipment 2024-09-01 2025-08-31 10911954 frs-core:ComputerEquipment 2024-08-31 10911954 frs-core:FurnitureFittings 2025-08-31 10911954 frs-core:FurnitureFittings 2024-09-01 2025-08-31 10911954 frs-core:FurnitureFittings 2024-08-31 10911954 frs-core:ShareCapital 2025-08-31 10911954 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 10911954 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10911954 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 10911954 frs-bus:SmallEntities 2024-09-01 2025-08-31 10911954 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10911954 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10911954 1 2024-09-01 2025-08-31 10911954 frs-bus:Director1 2024-09-01 2025-08-31 10911954 frs-countries:EnglandWales 2024-09-01 2025-08-31 10911954 2023-08-31 10911954 2024-08-31 10911954 2023-09-01 2024-08-31 10911954 frs-core:CurrentFinancialInstruments 2024-08-31 10911954 frs-core:Non-currentFinancialInstruments 2024-08-31 10911954 frs-core:ShareCapital 2024-08-31 10911954 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 10911954
Central Sourcing Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Optimise Accountants Ltd
Office 15 Bramley House 2a
Bramley Road
Long Eaton
Nottinghamshire
NG10 3SX
Central Sourcing Ltd
Contents
Contents

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

Page 1
Central Sourcing Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 10911954

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 941 |  | 760
|  |  | 941 |  | 760
CURRENT ASSETS
Debtors | 5 | 818 |  | 73,769 |
Cash at bank and in hand |  | 91,874 |  | 2,383 |
|  | 92,692 |  | 76,152 |
Creditors: Amounts Falling Due Within One Year | 6 | (223,208 ) |  | (171,659 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (130,516 ) |  | (95,507 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (129,575 ) |  | (94,747 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (14,394 ) |  | (17,794 )
NET LIABILITIES |  |  | (143,969 ) |  | (112,541 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | (143,970 ) |  | (112,542 )
SHAREHOLDERS' FUNDS |  |  | (143,969) |  | (112,541)

Page 1
Page 2
Central Sourcing Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 her 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

Miss Lucy Reah Director
17/04/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Central Sourcing Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Central Sourcing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10911954 . The registered office is 23-25 Hollybush House Bond Gate, Nuneaton, Warwickshire, CV11 4AR.
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. Going Concern Disclosure
The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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 | 20% reducing balance basis
Computer Equipment | 20% reducing balance basis

3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 1,180 | 657 | 1,837
Additions | - | 418 | 418
As at 31 August 2025 | 1,180 | 1,075 | 2,255
Depreciation
As at 1 September 2024 | 729 | 348 | 1,077
Provided during the period | 91 | 146 | 237
As at 31 August 2025 | 820 | 494 | 1,314

...CONTINUED
Page 3
Page 4
Central Sourcing Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025 | 360 | 581 | 941
As at 1 September 2024 | 451 | 309 | 760

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 70,951
Other debtors | 290 |  | 290
Amounts owed by associates | 528 |  | 2,528
| 818 |  | 73,769

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1
Bank loans and overdrafts | - |  | 10,097
Other taxes and social security | 6,289 |  | 14,657
VAT | 8,738 |  | 5,037
Other creditors | 207,575 |  | 133,190
Director's loan account | 606 |  | 8,677
| 223,208 |  | 171,659

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 14,394 |  | 17,794

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Related Party Transactions
Included in Debtors due within 12 months, is an amount for £528 (2024: £2,528) owed by Rent a Room (National) Ltd, in which the director Lucy Reah is also a director and shareholder. The amount is loaned interest free and is repayable on demand.
Included in Creditors due within 12 months, is an amount for £33,255 (2024: £29,035) owed to Proudlove Property Ltd, in which the director Lucy Reah is also a director and shareholder. The amount is loaned interest free and is repayable on demand.
Included in Debtors due within 12 months, is an amount for £290 (2024: £290) owed by Furnish My Property Ltd, in which the director Lucy Reah is also a director and shareholder. The amount is loaned interest free and is repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is Lucy Reah by virtue of her ownership of 100% of the issued share capital in the company.
Page 4