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 14295581 Mr Karl Howarth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14295581 2024-09-30 14295581 2025-09-30 14295581 2024-10-01 2025-09-30 14295581 frs-core:CurrentFinancialInstruments 2025-09-30 14295581 frs-core:Non-currentFinancialInstruments 2025-09-30 14295581 frs-core:BetweenOneFiveYears 2025-09-30 14295581 frs-core:ComputerEquipment 2025-09-30 14295581 frs-core:ComputerEquipment 2024-10-01 2025-09-30 14295581 frs-core:ComputerEquipment 2024-09-30 14295581 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 14295581 frs-core:MotorVehicles 2025-09-30 14295581 frs-core:MotorVehicles 2024-10-01 2025-09-30 14295581 frs-core:MotorVehicles 2024-09-30 14295581 frs-core:OtherResidualIntangibleAssets 2025-09-30 14295581 frs-core:OtherResidualIntangibleAssets 2024-10-01 2025-09-30 14295581 frs-core:OtherResidualIntangibleAssets 2024-09-30 14295581 frs-core:WithinOneYear 2025-09-30 14295581 frs-core:ShareCapital 2025-09-30 14295581 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 14295581 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 14295581 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 14295581 frs-bus:SmallEntities 2024-10-01 2025-09-30 14295581 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 14295581 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 14295581 frs-bus:Director1 2024-10-01 2025-09-30 14295581 frs-countries:EnglandWales 2024-10-01 2025-09-30 14295581 2023-09-30 14295581 2024-09-30 14295581 2023-10-01 2024-09-30 14295581 frs-core:CurrentFinancialInstruments 2024-09-30 14295581 frs-core:Non-currentFinancialInstruments 2024-09-30 14295581 frs-core:BetweenOneFiveYears 2024-09-30 14295581 frs-core:WithinOneYear 2024-09-30 14295581 frs-core:ShareCapital 2024-09-30 14295581 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 14295581
NL Surface Repair Specialist Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 14295581
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 19,164 26,554
Tangible Assets 5 18,062 14,404
37,226 40,958
CURRENT ASSETS
Stocks 6 500 500
Debtors 7 22,737 18,879
Cash at bank and in hand 4,329 8,321
27,566 27,700
Creditors: Amounts Falling Due Within One Year 8 (43,158 ) (46,366 )
NET CURRENT ASSETS (LIABILITIES) (15,592 ) (18,666 )
TOTAL ASSETS LESS CURRENT LIABILITIES 21,634 22,292
Creditors: Amounts Falling Due After More Than One Year 9 (11,678 ) (18,985 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,432 ) (2,737 )
NET ASSETS 6,524 570
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 6,424 470
SHAREHOLDERS' FUNDS 6,524 570
Page 1
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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 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 Karl Howarth
Director
12/05/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
NL Surface Repair Specialist Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14295581 . The registered office is 10 Cromer Road, Bury, BL8 1ES.
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.
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 - Other Intangible
Other intangible assets are fees to operate as a franchise in a particular territory. It is amortised to the 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:
Motor Vehicles Reducing balance 25%
Computer Equipment Straight line 33%
2.5. 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 profit and loss account as incurred.
2.6. 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.
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2.7. 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.
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: 2 (2024: 1)
2 1
4. Intangible Assets
Other
£
Cost
As at 1 October 2024 36,950
As at 30 September 2025 36,950
Amortisation
As at 1 October 2024 10,396
Provided during the period 7,390
As at 30 September 2025 17,786
Net Book Value
As at 30 September 2025 19,164
As at 1 October 2024 26,554
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5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 October 2024 20,300 249 20,549
Additions 8,990 - 8,990
As at 30 September 2025 29,290 249 29,539
Depreciation
As at 1 October 2024 6,048 97 6,145
Provided during the period 5,249 83 5,332
As at 30 September 2025 11,297 180 11,477
Net Book Value
As at 30 September 2025 17,993 69 18,062
As at 1 October 2024 14,252 152 14,404
6. Stocks
2025 2024
as restated
£ £
Stock 500 500
The year end valuation for stocks held as of the 30th September 2025 was determined by the director, no further valuation has been sought. 
7. Debtors
2025 2024
as restated
£ £
Due within one year
Trade debtors 19,971 12,684
Prepayments and accrued income 173 610
Other debtors 2,533 4,867
VAT - 718
Net wages 60 -
22,737 18,879
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Net obligations under finance lease and hire purchase contracts 8,552 5,438
Trade creditors 4,900 13,944
Other loans 1,915 6,297
Corporation tax 4,229 928
VAT 4,804 -
Other creditors 9,868 2,120
Accruals and deferred income 1,161 1,424
Director's loan account 7,729 16,215
43,158 46,366
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
as restated
£ £
Net obligations under finance lease and hire purchase contracts 7,438 8,985
Other loans 4,240 10,000
11,678 18,985
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
as restated
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,552 5,438
Later than one year and not later than five years 7,438 8,985
15,990 14,423
15,990 14,423
11. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 100 100
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