Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 04388978 Mr Paul Edward O'Neill Mr Colin David Coles iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04388978 2024-08-31 04388978 2025-08-31 04388978 2024-09-01 2025-08-31 04388978 frs-core:CurrentFinancialInstruments 2025-08-31 04388978 frs-core:BetweenOneFiveYears 2025-08-31 04388978 frs-core:ComputerEquipment 2025-08-31 04388978 frs-core:ComputerEquipment 2024-09-01 2025-08-31 04388978 frs-core:ComputerEquipment 2024-08-31 04388978 frs-core:FurnitureFittings 2025-08-31 04388978 frs-core:FurnitureFittings 2024-09-01 2025-08-31 04388978 frs-core:FurnitureFittings 2024-08-31 04388978 frs-core:PlantMachinery 2025-08-31 04388978 frs-core:PlantMachinery 2024-09-01 2025-08-31 04388978 frs-core:PlantMachinery 2024-08-31 04388978 frs-core:WithinOneYear 2025-08-31 04388978 frs-core:CapitalRedemptionReserve 2025-08-31 04388978 frs-core:ShareCapital 2025-08-31 04388978 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 04388978 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04388978 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 04388978 frs-bus:SmallEntities 2024-09-01 2025-08-31 04388978 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04388978 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04388978 frs-bus:OrdinaryShareClass1 2024-09-01 2025-08-31 04388978 frs-bus:OrdinaryShareClass1 2025-08-31 04388978 frs-bus:OrdinaryShareClass2 2024-09-01 2025-08-31 04388978 frs-bus:OrdinaryShareClass2 2025-08-31 04388978 frs-bus:OrdinaryShareClass3 2024-09-01 2025-08-31 04388978 frs-bus:OrdinaryShareClass3 2025-08-31 04388978 frs-bus:Director1 2024-09-01 2025-08-31 04388978 frs-bus:Director2 2024-09-01 2025-08-31 04388978 frs-countries:EnglandWales 2024-09-01 2025-08-31 04388978 2023-08-31 04388978 2024-08-31 04388978 2023-09-01 2024-08-31 04388978 frs-core:CurrentFinancialInstruments 2024-08-31 04388978 frs-core:BetweenOneFiveYears 2024-08-31 04388978 frs-core:WithinOneYear 2024-08-31 04388978 frs-core:CapitalRedemptionReserve 2024-08-31 04388978 frs-core:ShareCapital 2024-08-31 04388978 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 04388978 frs-bus:OrdinaryShareClass1 2023-09-01 2024-08-31 04388978 frs-bus:OrdinaryShareClass2 2023-09-01 2024-08-31 04388978 frs-bus:OrdinaryShareClass3 2023-09-01 2024-08-31
Registered number: 04388978
Xfurth Ltd.
Unaudited Financial Statements
For The Year Ended 31 August 2025
James Walsh Accountant Limited
Association of International Accountants
19 Titan Court Laporte Way
Luton
Beds
LU4 8EF
Xfurth Ltd.
Contents
Contents

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

Page 1
Xfurth Ltd.
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 04388978

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 36,441 |  | 48,811
|  |  | 36,441 |  | 48,811
CURRENT ASSETS
Stocks | 5 | 130,073 |  | 159,795 |
Debtors | 6 | 116,531 |  | 168,637 |
Cash at bank and in hand |  | 266,258 |  | 282,807 |
|  | 512,862 |  | 611,239 |
Creditors: Amounts Falling Due Within One Year | 7 | (64,432 ) |  | (106,994 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 448,430 |  | 504,245
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 484,871 |  | 553,056
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (6,924 ) |  | (9,274 )
NET ASSETS |  |  | 477,947 |  | 543,782
CAPITAL AND RESERVES
Called up share capital | 9 |  | 3,162 |  | 3,162
Capital redemption reserve |  |  | 1,838 |  | 1,838
Profit and Loss Account |  |  | 472,947 |  | 538,782
SHAREHOLDERS' FUNDS |  |  | 477,947 |  | 543,782

Page 1
Page 2
Xfurth 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 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 Colin David Coles Director
13th May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Xfurth Ltd.
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Xfurth Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 04388978 . The registered office is Unit 4 Firbank Industrial Estate, Dallow Road, Luton, Bedfordshire, LU1 1TW.
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:

Plant & Machinery | 25% Reducing balance method
Fixtures & Fittings | 25% Reducing balance method
Computer Equipment | 25% Reducing balance method

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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.
2.5. 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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
Page 3
Page 4
Xfurth Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | 160,045 | 1,075 | 51,465 | 212,585
Disposals | (2,000 ) | - | (8,803 ) | (10,803 )
As at 31 August 2025 | 158,045 | 1,075 | 42,662 | 201,782
Depreciation
As at 1 September 2024 | 117,379 | 1,073 | 45,322 | 163,774
Provided during the period | 10,666 | 1 | 1,536 | 12,203
Disposals | (1,996 ) | - | (8,640 ) | (10,636 )
As at 31 August 2025 | 126,049 | 1,074 | 38,218 | 165,341
Net Book Value
As at 31 August 2025 | 31,996 | 1 | 4,444 | 36,441
As at 1 September 2024 | 42,666 | 2 | 6,143 | 48,811

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 130,073 |  | 159,795

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 98,150 |  | 138,426
Prepayments and accrued income | 13,798 |  | 17,209
Other debtors | 4,583 |  | 4,583
Corporation tax recoverable assets | - |  | 8,419
| 116,531 |  | 168,637

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 20,931 |  | 38,434
Other taxes and social security | 940 |  | 1,824
VAT | 4,516 |  | 15,984
Other creditors | 37,380 |  | 36,326
Accruals and deferred income | 665 |  | 14,426
| 64,432 |  | 106,994

Page 4
Page 5
Xfurth Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 6,924 |  | 9,274

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2,962 Ordinary Shares of £ 1.000 each | 2,962 |  | 2,962
100 Ordinary A shares of £ 1.000 each | 100 |  | 100
100 Ordinary B shares of £ 1.000 each | 100 |  | 100
| 3,162 |  | 3,162

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 3,140 |  | 4,705
Later than one year and not later than five years | 72 |  | 3,212
| 3,212 |  | 7,917

11. Pension Commitments
The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £353 (2024: £603) were due to the fund. They are included in Other Creditors.
12. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Paul Edward O'Neill | 46,000 | 41,850
Mr Colin David Coles | 39,341 | 34,773

13. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 85,341 |  | 76,623

Page 5