Acorah Software Products - Accounts Production 18.1.170 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 07737289 Mr D Voicu Mr D Voicu true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07737289 2024-08-31 07737289 2025-08-31 07737289 2024-09-01 2025-08-31 07737289 frs-core:CurrentFinancialInstruments 2025-08-31 07737289 frs-core:Non-currentFinancialInstruments 2025-08-31 07737289 frs-core:ComputerEquipment 2025-08-31 07737289 frs-core:ComputerEquipment 2024-09-01 2025-08-31 07737289 frs-core:ComputerEquipment 2024-08-31 07737289 frs-core:NetGoodwill 2025-08-31 07737289 frs-core:NetGoodwill 2024-09-01 2025-08-31 07737289 frs-core:NetGoodwill 2024-08-31 07737289 frs-core:PlantMachinery 2025-08-31 07737289 frs-core:PlantMachinery 2024-09-01 2025-08-31 07737289 frs-core:PlantMachinery 2024-08-31 07737289 frs-core:ShareCapital 2025-08-31 07737289 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 07737289 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07737289 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 07737289 frs-bus:SmallEntities 2024-09-01 2025-08-31 07737289 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07737289 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07737289 frs-bus:OrdinaryShareClass1 2024-09-01 2025-08-31 07737289 frs-bus:OrdinaryShareClass1 2025-08-31 07737289 frs-bus:OrdinaryShareClass2 2024-09-01 2025-08-31 07737289 frs-bus:OrdinaryShareClass2 2025-08-31 07737289 1 2024-09-01 2025-08-31 07737289 frs-bus:Director1 2024-09-01 2025-08-31 07737289 frs-countries:EnglandWales 2024-09-01 2025-08-31 07737289 2023-08-31 07737289 2024-08-31 07737289 2023-09-01 2024-08-31 07737289 frs-core:CurrentFinancialInstruments 2024-08-31 07737289 frs-core:Non-currentFinancialInstruments 2024-08-31 07737289 frs-core:ShareCapital 2024-08-31 07737289 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 07737289 frs-bus:OrdinaryShareClass1 2023-09-01 2024-08-31 07737289 frs-bus:OrdinaryShareClass2 2023-09-01 2024-08-31
Registered number: 07737289
Firstline Construction Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
E Johnson & Associates Ltd
637 Green Lanes
London
N8 0RE
Firstline Construction Limited
Contents
Contents

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

Page 1
Firstline Construction Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 07737289

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 9,800
Tangible Assets | 5 |  | 883 |  | 1,177
|  |  | 883 |  | 10,977
CURRENT ASSETS
Debtors | 6 | 408 |  | 196 |
Cash at bank and in hand |  | 521 |  | 23,249 |
|  | 929 |  | 23,445 |
Creditors: Amounts Falling Due Within One Year | 7 | (44,737 ) |  | (22,291 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (43,808 ) |  | 1,154
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (42,925 ) |  | 12,131
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (24,167 ) |  | (30,833 )
NET LIABILITIES |  |  | (67,092 ) |  | (18,702 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 110 |  | 110
Profit and Loss Account |  |  | (67,202 ) |  | (18,812 )
SHAREHOLDERS' FUNDS |  |  | (67,092) |  | (18,702)

Page 1
Page 2
Firstline Construction Limited
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 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 D Voicu Director
17th April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Firstline Construction Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Firstline Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07737289 . The registered office is Office 9, Dalton House, 60 Windsor Avenue, London, SW19 2RR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the going concern basis. This assumes that the company will continue in operational existence for the foreseeable future.
At the balance sheet date, the company's liabilities for the period from 1 September 2024 to 31 August 2025 exceed its assets. The director of the company has sought assurance from the creditors that their debts will not be called in within the next twelve months.
The director has been therefore deemed it appropriate that the financial statements be prepared on the going concern basis.
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.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
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:

Plant & Machinery | 25% on reducing balance
Computer Equipment | 25% on reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 September 2024 | 49,000
As at 31 August 2025 | 49,000
Amortisation
As at 1 September 2024 | 39,200
Provided during the period | 9,800
As at 31 August 2025 | 49,000

...CONTINUED
Page 3
Page 4
Firstline Construction Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025 | -
As at 1 September 2024 | 9,800

5. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 3,725 | 4,156 | 7,881
As at 31 August 2025 | 3,725 | 4,156 | 7,881
Depreciation
As at 1 September 2024 | 3,607 | 3,097 | 6,704
Provided during the period | 30 | 264 | 294
As at 31 August 2025 | 3,637 | 3,361 | 6,998
Net Book Value
As at 31 August 2025 | 88 | 795 | 883
As at 1 September 2024 | 118 | 1,059 | 1,177

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 408 |  | 196

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 956
Bank loans and overdrafts | 3,333 |  | 3,333
Other loans | 4,000 |  | 4,000
Other creditors | 36,026 |  | 11,776
Taxation and social security | 1,378 |  | 2,226
| 44,737 |  | 22,291

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 12,500 |  | 15,833
Other loans | 11,667 |  | 15,000
| 24,167 |  | 30,833

Page 4
Page 5
Firstline Construction Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100
10 Ordinary A shares of £ 1.00 each | 10 |  | 10
| 110 |  | 110

10. Dividends
11. Related Party Transactions
During the year, no dividend were paid to the director.
12. Ultimate Controlling Party
The company's ultimate controlling party is Mr D Voicu by virtue of his ownership of more than 75% of the issued share capital in the company.
Page 5