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 04244018 Mrs Tracey Whiting Mr Gary Whiting Mrs Tracey Whiting iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04244018 2024-09-30 04244018 2025-09-30 04244018 2024-10-01 2025-09-30 04244018 frs-core:CurrentFinancialInstruments 2025-09-30 04244018 frs-core:Non-currentFinancialInstruments 2025-09-30 04244018 frs-core:FurnitureFittings 2025-09-30 04244018 frs-core:FurnitureFittings 2024-10-01 2025-09-30 04244018 frs-core:FurnitureFittings 2024-09-30 04244018 frs-core:MotorVehicles 2025-09-30 04244018 frs-core:MotorVehicles 2024-10-01 2025-09-30 04244018 frs-core:MotorVehicles 2024-09-30 04244018 frs-core:ShareCapital 2025-09-30 04244018 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 04244018 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04244018 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 04244018 frs-bus:SmallEntities 2024-10-01 2025-09-30 04244018 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04244018 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04244018 frs-core:DeferredTaxation 2024-10-01 2025-09-30 04244018 frs-core:DeferredTaxation 2024-09-30 04244018 frs-core:DeferredTaxation 2025-09-30 04244018 frs-bus:Director1 2024-10-01 2025-09-30 04244018 frs-bus:Director2 2024-10-01 2025-09-30 04244018 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 04244018 frs-countries:EnglandWales 2024-10-01 2025-09-30 04244018 2023-09-30 04244018 2024-09-30 04244018 2023-10-01 2024-09-30 04244018 frs-core:CurrentFinancialInstruments 2024-09-30 04244018 frs-core:Non-currentFinancialInstruments 2024-09-30 04244018 frs-core:ShareCapital 2024-09-30 04244018 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 04244018
Control Solutions (South Yorkshire) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
DEB Chartered Accountants
Control Solutions (South Yorkshire) Limited
Contents
Contents

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

Page 1
Control Solutions (South Yorkshire) Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 04244018

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 23,909 |  | 31,303
|  |  | 23,909 |  | 31,303
CURRENT ASSETS
Debtors | 5 | 18,850 |  | 26,251 |
Cash at bank and in hand |  | 14,765 |  | 8,199 |
|  | 33,615 |  | 34,450 |
Creditors: Amounts Falling Due Within One Year | 6 | (22,096 ) |  | (14,710 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 11,519 |  | 19,740
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 35,428 |  | 51,043
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (12,711 ) |  | (20,106 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (4,543 ) |  | (5,948 )
NET ASSETS |  |  | 18,174 |  | 24,989
CAPITAL AND RESERVES
Called up share capital | 11 |  | 12 |  | 12
Profit and Loss Account |  |  | 18,162 |  | 24,977
SHAREHOLDERS' FUNDS |  |  | 18,174 |  | 24,989

Page 1
Page 2
Control Solutions (South Yorkshire) Limited
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 Gary Whiting Director
17/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Control Solutions (South Yorkshire) Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Control Solutions (South Yorkshire) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04244018 . The registered office is DEB House, 19 Middlewoods Way, Wharncliffe Business park, Carlton, Barnsley, S71 3HR.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:

Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Control Solutions (South Yorkshire) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 39,700 | 17,220 | 56,920
Additions | - | 575 | 575
As at 30 September 2025 | 39,700 | 17,795 | 57,495
Depreciation
As at 1 October 2024 | 9,925 | 15,692 | 25,617
Provided during the period | 7,444 | 525 | 7,969
As at 30 September 2025 | 17,369 | 16,217 | 33,586
Net Book Value
As at 30 September 2025 | 22,331 | 1,578 | 23,909
As at 1 October 2024 | 29,775 | 1,528 | 31,303

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 18,819 |  | 26,222
Prepayments and accrued income | 31 |  | 29
| 18,850 |  | 26,251

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 9,661 |  | 9,661
Corporation tax | 6,388 |  | 417
VAT | 6,047 |  | 4,632
| 22,096 |  | 14,710

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 12,711 |  | 20,106

8. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 22,372 |  | 29,767

Page 4
Page 5
Control Solutions (South Yorkshire) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 4,543 |  | 5,948

10. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 October 2024 | 5,948 | 5,948
Reversals | (1,405 ) | (1,405)
Balance at 30 September 2025 | 4,543 | 4,543

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 12 |  | 12

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

| 2025 | 2024
--- | --- | ---
| £ | £
Mrs Tracey Whiting | 14,000 | 10,000
Mr Gary Whiting | 14,000 | 10,000

The directors have given a personal guarantee in respect of the bank loan.
13. Related Party Transactions
The company is controlled by Mr G Whiting and Mrs T Whiting, directors and shareholders of the company.
Page 5