Acorah Software Products - Accounts Production 19.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 05777081 Mrs E Sharp Mr S Sharp iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05777081 2024-09-30 05777081 2025-09-30 05777081 2024-10-01 2025-09-30 05777081 frs-core:CurrentFinancialInstruments 2025-09-30 05777081 frs-core:FurnitureFittings 2025-09-30 05777081 frs-core:FurnitureFittings 2024-10-01 2025-09-30 05777081 frs-core:FurnitureFittings 2024-09-30 05777081 frs-core:NetGoodwill 2025-09-30 05777081 frs-core:NetGoodwill 2024-10-01 2025-09-30 05777081 frs-core:NetGoodwill 2024-09-30 05777081 frs-core:MotorVehicles 2025-09-30 05777081 frs-core:MotorVehicles 2024-10-01 2025-09-30 05777081 frs-core:MotorVehicles 2024-09-30 05777081 frs-core:ShareCapital 2025-09-30 05777081 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 05777081 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05777081 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 05777081 frs-bus:SmallEntities 2024-10-01 2025-09-30 05777081 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05777081 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05777081 frs-bus:Director1 2024-10-01 2025-09-30 05777081 frs-bus:Director2 2024-10-01 2025-09-30 05777081 frs-countries:EnglandWales 2024-10-01 2025-09-30 05777081 2023-09-30 05777081 2024-09-30 05777081 2023-10-01 2024-09-30 05777081 frs-core:CurrentFinancialInstruments 2024-09-30 05777081 frs-core:ShareCapital 2024-09-30 05777081 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
E E Sharp & Son Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
E E Sharp & Son Limited
Contents
Contents

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

Page 1
E E Sharp & Son Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 05777081

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 3,600 |  | 7,200
Tangible Assets | 5 |  | 5,419 |  | 7,339
|  |  | 9,019 |  | 14,539
CURRENT ASSETS
Stocks | 6 | 5,000 |  | 5,000 |
Debtors | 7 | 420 |  | 491 |
Cash at bank and in hand |  | 20,543 |  | 76,538 |
|  | 25,963 |  | 82,029 |
Creditors: Amounts Falling Due Within One Year | 8 | (28,932 ) |  | (58,266 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,969 ) |  | 23,763
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,050 |  | 38,302
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (480 ) |  | (1,057 )
NET ASSETS |  |  | 5,570 |  | 37,245
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 5,568 |  | 37,243
SHAREHOLDERS' FUNDS |  |  | 5,570 |  | 37,245

Page 1
Page 2
E E Sharp & Son Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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

Mrs E Sharp Director
29 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
E E Sharp & Son Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
E E Sharp & Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05777081 . The registered office is 3 Round Close, Yateley, Hampshire, GU46 6AQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
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:

Motor Vehicles | 20% straight line per annum
Fixtures & Fittings | 15% straight line per annum

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. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss.
Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and a deferred tax provision where necessary in accordance with accounting standards.
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 material 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.
...CONTINUED
Page 3
Page 4
E E Sharp & Son Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.7. Taxation - continued
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. Where a reliable tax rate cannot be forecast, a deferred tax provision is calculated at the highest tax rate possibly applicable, based on tax rates (and tax laws) enacted by the end of the reporting date. 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 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.
2.8. 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.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 4 (2024: 4)
4 4
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | 18,000
As at 30 September 2025 | 18,000
Amortisation
As at 1 October 2024 | 10,800
Provided during the period | 3,600
As at 30 September 2025 | 14,400
Net Book Value
As at 30 September 2025 | 3,600
As at 1 October 2024 | 7,200

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 10,099 | 800 | 10,899
As at 30 September 2025 | 10,099 | 800 | 10,899
Depreciation
As at 1 October 2024 | 3,200 | 360 | 3,560
Provided during the period | 1,800 | 120 | 1,920
As at 30 September 2025 | 5,000 | 480 | 5,480
Net Book Value
As at 30 September 2025 | 5,099 | 320 | 5,419
As at 1 October 2024 | 6,899 | 440 | 7,339

Page 4
Page 5
E E Sharp & Son Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 5,000 |  | 5,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 420 |  | 241
Other debtors | - |  | 250
| 420 |  | 491

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 904 |  | 1,054
Other creditors | 983 |  | 1,117
Taxation and social security | 27,045 |  | 56,095
| 28,932 |  | 58,266

Included within Other creditors above are unsecured loans from the director(s) of £83 (2024 - £78 ). These loans are interest free and repayable on demand.
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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