Acorah Software Products - Accounts Production 19.1.200 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 12127851 Mr Idrees Mohammed Mr Osman Awan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12127851 2024-10-31 12127851 2025-10-31 12127851 2024-11-01 2025-10-31 12127851 frs-core:CurrentFinancialInstruments 2025-10-31 12127851 frs-core:Non-currentFinancialInstruments 2025-10-31 12127851 frs-core:BetweenOneFiveYears 2025-10-31 12127851 frs-core:ComputerEquipment 2025-10-31 12127851 frs-core:ComputerEquipment 2024-11-01 2025-10-31 12127851 frs-core:ComputerEquipment 2024-10-31 12127851 frs-core:FurnitureFittings 2025-10-31 12127851 frs-core:FurnitureFittings 2024-11-01 2025-10-31 12127851 frs-core:FurnitureFittings 2024-10-31 12127851 frs-core:MotorVehicles 2025-10-31 12127851 frs-core:MotorVehicles 2024-11-01 2025-10-31 12127851 frs-core:MotorVehicles 2024-10-31 12127851 frs-core:PlantMachinery 2025-10-31 12127851 frs-core:PlantMachinery 2024-11-01 2025-10-31 12127851 frs-core:PlantMachinery 2024-10-31 12127851 frs-core:WithinOneYear 2025-10-31 12127851 frs-core:ShareCapital 2025-10-31 12127851 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12127851 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12127851 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12127851 frs-bus:SmallEntities 2024-11-01 2025-10-31 12127851 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12127851 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12127851 frs-bus:Director1 2024-11-01 2025-10-31 12127851 frs-bus:Director2 2024-11-01 2025-10-31 12127851 frs-countries:EnglandWales 2024-11-01 2025-10-31 12127851 2023-10-31 12127851 2024-10-31 12127851 2023-11-01 2024-10-31 12127851 frs-core:CurrentFinancialInstruments 2024-10-31 12127851 frs-core:Non-currentFinancialInstruments 2024-10-31 12127851 frs-core:BetweenOneFiveYears 2024-10-31 12127851 frs-core:WithinOneYear 2024-10-31 12127851 frs-core:ShareCapital 2024-10-31 12127851 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 12127851
Esquire Solicitors Ltd
Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 12127851
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 53,145 784
53,145 784
CURRENT ASSETS
Debtors 5 553,720 589,210
Cash at bank and in hand 88,301 22,311
642,021 611,521
Creditors: Amounts Falling Due Within One Year 6 (225,770 ) (238,979 )
NET CURRENT ASSETS (LIABILITIES) 416,251 372,542
TOTAL ASSETS LESS CURRENT LIABILITIES 469,396 373,326
Creditors: Amounts Falling Due After More Than One Year 7 (36,701 ) (24,606 )
NET ASSETS 432,695 348,720
CAPITAL AND RESERVES
Called up share capital 10 100 1
Income Statement 432,595 348,719
SHAREHOLDERS' FUNDS 432,695 348,720
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For the year ending 31 October 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 Income Statement.
On behalf of the board
Mr Idrees Mohammed
Director
28/04/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Esquire Solicitors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12127851 . The registered office is Esquire Solicitors Second Floor, Halifax House, 93-101 Bridge Street, Manchester, M3 2GX.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

  • the amount of revenue can be measured reliably;
  • it is probable that the company will receive the consideration due under the contract;
  • the stage of completion of the contract at the end of the reporting period can be measuredreliably; and
  • the costs incurred and the costs to complete the contract can be measured reliably.

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 20% Straight Line
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Straight Line
Computer Equipment 33% Straight Line
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 income statement 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 income statement as incurred.
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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.
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.
2.7. Pensions
The company operates a defined pension contribution scheme.A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2024 416 - - 3,994 4,410
Additions - 64,900 1,000 - 65,900
As at 31 October 2025 416 64,900 1,000 3,994 70,310
Depreciation
As at 1 November 2024 150 - - 3,476 3,626
Provided during the period 104 12,980 200 255 13,539
As at 31 October 2025 254 12,980 200 3,731 17,165
Net Book Value
As at 31 October 2025 162 51,920 800 263 53,145
As at 1 November 2024 266 - - 518 784
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 43,571 79,061
Other debtors 510,149 510,149
553,720 589,210
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,998 -
Trade creditors 132,540 181,540
Corporation tax 34,822 35,087
Other taxes and social security 858 522
VAT 1,320 396
Net wages - 737
Accruals and deferred income 3,500 3,500
Directors' loan accounts 43,732 17,197
225,770 238,979
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 36,701 -
Bank loans - 24,606
36,701 24,606
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,998 -
Later than one year and not later than five years 36,701 -
45,699 -
45,699 -
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9. Deferred Taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not
reversed by the Statement of Financial Position date, except that:

  • The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
  • Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 1
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