Acorah Software Products - Accounts Production 18.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 04520558 Mr Adam Sierant iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04520558 2024-08-31 04520558 2025-08-31 04520558 2024-09-01 2025-08-31 04520558 frs-core:CurrentFinancialInstruments 2025-08-31 04520558 frs-core:Non-currentFinancialInstruments 2025-08-31 04520558 frs-core:ComputerEquipment 2025-08-31 04520558 frs-core:ComputerEquipment 2024-09-01 2025-08-31 04520558 frs-core:ComputerEquipment 2024-08-31 04520558 frs-core:FurnitureFittings 2025-08-31 04520558 frs-core:FurnitureFittings 2024-09-01 2025-08-31 04520558 frs-core:FurnitureFittings 2024-08-31 04520558 frs-core:ShareCapital 2025-08-31 04520558 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 04520558 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04520558 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 04520558 frs-bus:SmallEntities 2024-09-01 2025-08-31 04520558 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04520558 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04520558 frs-bus:Director1 2024-09-01 2025-08-31 04520558 frs-core:CurrentFinancialInstruments 1 2025-08-31 04520558 frs-countries:EnglandWales 2024-09-01 2025-08-31 04520558 2023-08-31 04520558 2024-08-31 04520558 2023-09-01 2024-08-31 04520558 frs-core:CurrentFinancialInstruments 2024-08-31 04520558 frs-core:Non-currentFinancialInstruments 2024-08-31 04520558 frs-core:ShareCapital 2024-08-31 04520558 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 04520558 frs-core:CurrentFinancialInstruments 1 2024-08-31
Registered number: 04520558
ELSG Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04520558
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 (256 ) 543
(256 ) 543
CURRENT ASSETS
Debtors 5 7,882 12,421
Cash at bank and in hand 38,510 67,936
46,392 80,357
Creditors: Amounts Falling Due Within One Year 6 (7,796 ) (26,659 )
NET CURRENT ASSETS (LIABILITIES) 38,596 53,698
TOTAL ASSETS LESS CURRENT LIABILITIES 38,340 54,241
Creditors: Amounts Falling Due After More Than One Year 7 (4,125 ) (9,625 )
NET ASSETS 34,215 44,616
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 34,115 44,516
SHAREHOLDERS' FUNDS 34,215 44,616
Page 1
Page 2
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 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 Adam Sierant
Director
28 May 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ELSG Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04520558 . The registered office is Queens House, 200 Lower High Street, Watford, WD17 2EH.
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. 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 4 year SLM
Computer Equipment 4 year SLM
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2024 7,982 3,049 11,031
As at 31 August 2025 7,982 3,049 11,031
Depreciation
As at 1 September 2024 7,982 2,506 10,488
Provided during the period - 799 799
As at 31 August 2025 7,982 3,305 11,287
Net Book Value
As at 31 August 2025 - (256 ) (256 )
As at 1 September 2024 - 543 543
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,490 6,029
Other debtors 6,392 6,392
7,882 12,421
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,258 10,416
Bank loans and overdrafts 2,150 858
Corporation tax - 9,401
PAYE 114 -
VAT 2,654 3,023
Net wages - 2,553
PAYE control account 620 408
7,796 26,659
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 4,125 9,625
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4