Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 03416241 Mr Peter Morris Mr Steven Yarwood Mrs Natalie Street Mrs Michelle Yarwood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03416241 2024-08-31 03416241 2025-08-31 03416241 2024-09-01 2025-08-31 03416241 frs-core:CurrentFinancialInstruments 2025-08-31 03416241 frs-core:Non-currentFinancialInstruments 2025-08-31 03416241 frs-core:ComputerEquipment 2025-08-31 03416241 frs-core:ComputerEquipment 2024-09-01 2025-08-31 03416241 frs-core:ComputerEquipment 2024-08-31 03416241 frs-core:FurnitureFittings 2025-08-31 03416241 frs-core:FurnitureFittings 2024-09-01 2025-08-31 03416241 frs-core:FurnitureFittings 2024-08-31 03416241 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 03416241 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 03416241 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 03416241 frs-core:MotorVehicles 2025-08-31 03416241 frs-core:MotorVehicles 2024-09-01 2025-08-31 03416241 frs-core:MotorVehicles 2024-08-31 03416241 frs-core:PlantMachinery 2025-08-31 03416241 frs-core:PlantMachinery 2024-09-01 2025-08-31 03416241 frs-core:PlantMachinery 2024-08-31 03416241 frs-core:ShareCapital 2025-08-31 03416241 frs-core:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 03416241 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-08-31 03416241 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 03416241 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 03416241 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 03416241 frs-bus:SmallEntities 2024-09-01 2025-08-31 03416241 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 03416241 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 03416241 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-01 2025-08-31 03416241 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31 03416241 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-08-31 03416241 frs-bus:Director1 2024-09-01 2025-08-31 03416241 frs-bus:Director2 2024-09-01 2025-08-31 03416241 frs-bus:Director3 2024-09-01 2025-08-31 03416241 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 03416241 frs-countries:EnglandWales 2024-09-01 2025-08-31 03416241 2023-08-31 03416241 2024-08-31 03416241 2023-09-01 2024-08-31 03416241 frs-core:CurrentFinancialInstruments 2024-08-31 03416241 frs-core:Non-currentFinancialInstruments 2024-08-31 03416241 frs-core:ShareCapital 2024-08-31 03416241 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 03416241 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31
Registered number: 03416241
Securcom Systems Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 03416241
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 468,994 496,149
Investment Properties 5 520,000 487,000
988,994 983,149
CURRENT ASSETS
Stocks 6 160,181 158,973
Debtors 7 525,533 465,261
Cash at bank and in hand 426,430 188,630
1,112,144 812,864
Creditors: Amounts Falling Due Within One Year 8 (692,208 ) (530,472 )
NET CURRENT ASSETS (LIABILITIES) 419,936 282,392
TOTAL ASSETS LESS CURRENT LIABILITIES 1,408,930 1,265,541
Creditors: Amounts Falling Due After More Than One Year 9 - (22,711 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (123,486 ) (121,708 )
NET ASSETS 1,285,444 1,121,122
CAPITAL AND RESERVES
Called up share capital 12 12
Fair value reserve 12 36,755 12,005
Profit and Loss Account 1,248,677 1,109,105
SHAREHOLDERS' FUNDS 1,285,444 1,121,122
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 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 Steven Yarwood
Director
28 May 2026
The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Securcom Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03416241 . The registered office is Unit 2 Cobnash, Kingsland, Leominster, Herefordshire, HR6 9RW.
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:
Leasehold 5% reducing balance
Plant & Machinery 5-15% reducing balance; 33% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 15% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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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 the 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.
2.7. Financial Instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year or on demand are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss in other operating expenses.
Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in nonconvertible preference and non puttable orrdinary shares which are measured at fair value, with changes recognised in the profit and loss. Derivative financial instruments are intially recorded at cost andthereafter at fair value with changes recognised in profit or loss.
Directors loans are recognised at transaction price.
2.8. 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.
2.9. 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.
...CONTINUED
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2.9. Taxation - continued
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.
2.10. 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.
2.11. 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: 29 (2024: 29)
29 29
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost or Valuation
As at 1 September 2024 45,628 189,769 664,437 1,200
Additions - - 111,819 -
Disposals - - (95,435 ) -
As at 31 August 2025 45,628 189,769 680,821 1,200
Depreciation
As at 1 September 2024 20,304 86,577 312,399 497
...CONTINUED
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Provided during the period 1,266 10,287 93,750 105
Disposals - - (62,800 ) -
As at 31 August 2025 21,570 96,864 343,349 602
Net Book Value
As at 31 August 2025 24,058 92,905 337,472 598
As at 1 September 2024 25,324 103,192 352,038 703
Computer Equipment Total
£ £
Cost or Valuation
As at 1 September 2024 54,376 955,410
Additions 1,362 113,181
Disposals - (95,435 )
As at 31 August 2025 55,738 973,156
Depreciation
As at 1 September 2024 39,484 459,261
Provided during the period 2,293 107,701
Disposals - (62,800 )
As at 31 August 2025 41,777 504,162
Net Book Value
As at 31 August 2025 13,961 468,994
As at 1 September 2024 14,892 496,149
5. Investment Property
2025
£
Fair Value
As at 1 September 2024 487,000
Revaluations 33,000
As at 31 August 2025 520,000
Investment properties are stated at fair value based on valuations carried out by an independent qualified valuer. 
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6. Stocks
2025 2024
£ £
Stock and work in progress 160,181 158,973
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 499,898 430,960
Prepayments and accrued income 23,425 32,301
Other debtors 2,210 2,000
525,533 465,261
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 10,911
Trade creditors 391,892 357,246
Corporation tax 135,507 29,905
Other taxes and social security 34,922 35,305
VAT 100,829 71,498
Other creditors 1,931 2,091
Accruals and deferred income 27,127 23,516
692,208 530,472
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 22,711
10. Secured Creditors
Hire purchase liabilities are secured by a fixed charge on their related assets.
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 33,622
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11. Pension Commitments
The company operates a defined contribution pension scheme. 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 £1,402 (2024: £1,386) were due to the fund. They are included in Other Creditors.
12. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 September 2024 12,005 1,109,105
Profit for the year and total comprehensive income - 402,253
Dividends paid - (237,931)
Transfer to/from Fair value reserve - (24,750)
Transfer to/from Profit & Loss Account 24,750 -
As at 31 August 2025 36,755 1,248,677
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