Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 03580108 Mrs Angela Newton Mr Brian Newton Mr Jake Newton Mrs Angela Newton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03580108 2024-09-30 03580108 2025-09-30 03580108 2024-10-01 2025-09-30 03580108 frs-core:CurrentFinancialInstruments 2025-09-30 03580108 frs-core:Non-currentFinancialInstruments 2025-09-30 03580108 frs-core:BetweenOneFiveYears 2025-09-30 03580108 frs-core:ComputerEquipment 2025-09-30 03580108 frs-core:ComputerEquipment 2024-10-01 2025-09-30 03580108 frs-core:ComputerEquipment 2024-09-30 03580108 frs-core:FurnitureFittings 2025-09-30 03580108 frs-core:FurnitureFittings 2024-10-01 2025-09-30 03580108 frs-core:FurnitureFittings 2024-09-30 03580108 frs-core:MotorVehicles 2025-09-30 03580108 frs-core:MotorVehicles 2024-10-01 2025-09-30 03580108 frs-core:MotorVehicles 2024-09-30 03580108 frs-core:PlantMachinery 2025-09-30 03580108 frs-core:PlantMachinery 2024-10-01 2025-09-30 03580108 frs-core:PlantMachinery 2024-09-30 03580108 frs-core:WithinOneYear 2025-09-30 03580108 frs-core:CapitalRedemptionReserve 2025-09-30 03580108 frs-core:ShareCapital 2025-09-30 03580108 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 03580108 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 03580108 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 03580108 frs-bus:SmallEntities 2024-10-01 2025-09-30 03580108 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 03580108 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 03580108 frs-bus:Director1 2024-10-01 2025-09-30 03580108 frs-bus:Director2 2024-10-01 2025-09-30 03580108 frs-bus:Director3 2024-10-01 2025-09-30 03580108 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 03580108 frs-countries:EnglandWales 2024-10-01 2025-09-30 03580108 2023-09-30 03580108 2024-09-30 03580108 2023-10-01 2024-09-30 03580108 frs-core:CurrentFinancialInstruments 2024-09-30 03580108 frs-core:Non-currentFinancialInstruments 2024-09-30 03580108 frs-core:BetweenOneFiveYears 2024-09-30 03580108 frs-core:WithinOneYear 2024-09-30 03580108 frs-core:CapitalRedemptionReserve 2024-09-30 03580108 frs-core:ShareCapital 2024-09-30 03580108 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 03580108
Complete Handling Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03580108
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 77,548 95,611
77,548 95,611
CURRENT ASSETS
Stocks 5 31,512 22,415
Debtors 6 57,043 96,789
Cash at bank and in hand 3,842 14,867
92,397 134,071
Creditors: Amounts Falling Due Within One Year 7 (75,020 ) (117,977 )
NET CURRENT ASSETS (LIABILITIES) 17,377 16,094
TOTAL ASSETS LESS CURRENT LIABILITIES 94,925 111,705
Creditors: Amounts Falling Due After More Than One Year 8 (49,808 ) (67,237 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,545 ) (21,456 )
NET ASSETS 34,572 23,012
CAPITAL AND RESERVES
Called up share capital 10 100 100
Capital redemption reserve 2,382 2,382
Profit and Loss Account 32,090 20,530
SHAREHOLDERS' FUNDS 34,572 23,012
Page 1
Page 2
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 Brian Newton
Director
23 March 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Complete Handling Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03580108 . The registered office is 4 Bank View, Froghall, Stoke On Trent Staffordshire, ST10 2HA.
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 represents net invoiced sales of goods and services, excluding value added tax.
Revenue is recognised as the company becomes entitled to consideration for the goods and
services supplied. Therefore, turnover also includes the element of work completed but not yet
invoiced on service contracts.
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:
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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 assets reflect 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 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: 4 (2024: 4)
4 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2024 153,071 78,654 5,228 8,721 245,674
Additions 24,918 - - - 24,918
Disposals (52,666 ) - - - (52,666 )
As at 30 September 2025 125,323 78,654 5,228 8,721 217,926
Depreciation
As at 1 October 2024 82,892 54,865 4,751 7,555 150,063
Provided during the period 19,491 5,948 120 291 25,850
Disposals (35,535 ) - - - (35,535 )
As at 30 September 2025 66,848 60,813 4,871 7,846 140,378
Net Book Value
As at 30 September 2025 58,475 17,841 357 875 77,548
As at 1 October 2024 70,179 23,789 477 1,166 95,611
5. Stocks
2025 2024
£ £
Stock 31,512 22,415
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 51,166 88,013
Other debtors 5,877 8,776
57,043 96,789
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,840 8,547
Trade creditors 13,784 41,650
Bank loans and overdrafts 5,590 9,836
Other creditors 22,605 37,903
Taxation and social security 21,201 20,041
75,020 117,977
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 28,119 39,958
Bank loans 21,689 27,279
49,808 67,237
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,840 8,547
Later than one year and not later than five years 28,119 39,958
39,959 48,505
39,959 48,505
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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