Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 04206339 P R Jones P J Merchant S J Rayner S J Rayner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04206339 2024-10-31 04206339 2025-10-31 04206339 2024-11-01 2025-10-31 04206339 frs-core:CurrentFinancialInstruments 2025-10-31 04206339 frs-core:Non-currentFinancialInstruments 2025-10-31 04206339 frs-core:FurnitureFittings 2024-11-01 2025-10-31 04206339 frs-core:PlantMachinery 2025-10-31 04206339 frs-core:PlantMachinery 2024-11-01 2025-10-31 04206339 frs-core:PlantMachinery 2024-10-31 04206339 frs-core:ShareCapital 2025-10-31 04206339 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 04206339 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04206339 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 04206339 frs-bus:SmallEntities 2024-11-01 2025-10-31 04206339 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 04206339 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04206339 frs-bus:Director1 2024-11-01 2025-10-31 04206339 frs-bus:Director2 2024-11-01 2025-10-31 04206339 frs-bus:Director3 2024-11-01 2025-10-31 04206339 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 04206339 frs-countries:EnglandWales 2024-11-01 2025-10-31 04206339 2023-10-31 04206339 2024-10-31 04206339 2023-11-01 2024-10-31 04206339 frs-core:CurrentFinancialInstruments 2024-10-31 04206339 frs-core:Non-currentFinancialInstruments 2024-10-31 04206339 frs-core:ShareCapital 2024-10-31 04206339 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 04206339
Elite Contract Services (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Blue-Shore Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04206339
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,225 1,091
1,225 1,091
CURRENT ASSETS
Debtors 5 705,259 676,843
Cash at bank and in hand 9,594 9,354
714,853 686,197
Creditors: Amounts Falling Due Within One Year 6 (385,318 ) (456,922 )
NET CURRENT ASSETS (LIABILITIES) 329,535 229,275
TOTAL ASSETS LESS CURRENT LIABILITIES 330,760 230,366
Creditors: Amounts Falling Due After More Than One Year 7 (20,553 ) (26,210 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (306 ) (273 )
NET ASSETS 309,901 203,883
CAPITAL AND RESERVES
Called up share capital 8 300 300
Profit and Loss Account 309,601 203,583
SHAREHOLDERS' FUNDS 309,901 203,883
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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 Profit and Loss Account.
On behalf of the board
P R Jones
Director
P J Merchant
Director
S J Rayner
Director
20/05/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Elite Contract Services (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04206339 . The registered office is 88 Commercial Road, Swindon, SN1 5PD.
The presentation currency of the financial statements is the Pound Sterling (£).
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. 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:
Fixtures & Fittings 25% Straight line
2.4. 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: 5 (2024: 5)
5 5
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4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 November 2024 5,446
Additions 616
As at 31 October 2025 6,062
Depreciation
As at 1 November 2024 4,355
Provided during the period 482
As at 31 October 2025 4,837
Net Book Value
As at 31 October 2025 1,225
As at 1 November 2024 1,091
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 697,949 654,654
Other debtors 1,910 2,306
699,859 656,960
Due after more than one year
Other debtors 5,400 19,883
705,259 676,843
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 5,620 5,570
Factoring account 122,084 293,336
Other creditors 5,047 6,961
Taxation and social security 252,567 151,055
385,318 456,922
Creditors includes the balance on the factoring account £122,084 (2024: £293,336) which is secured by a fixed
and floating charge over the undertaking by Lloyds Commercial Finance Limited.
Bounce Back Loan is denominated in GBP with a nominal interest rate of 2.5%, and the final instalment is due on
31 August 2029. The carrying amount at year end is £26,173 (2024 - £31,780).
This is an unsecured government backed loan.
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 20,553 26,210
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 300 300
9. Related Party Transactions
Unless otherwise disclosed, all related party transactions have been conducted under normal market conditions, including dividend payments to its shareholders. 
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