Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 09202524 Mrs Aneta Koszolko iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09202524 2024-09-30 09202524 2025-09-30 09202524 2024-10-01 2025-09-30 09202524 frs-core:CurrentFinancialInstruments 2025-09-30 09202524 frs-core:ComputerEquipment 2025-09-30 09202524 frs-core:ComputerEquipment 2024-10-01 2025-09-30 09202524 frs-core:ComputerEquipment 2024-09-30 09202524 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 09202524 frs-core:FurnitureFittings 2025-09-30 09202524 frs-core:FurnitureFittings 2024-10-01 2025-09-30 09202524 frs-core:FurnitureFittings 2024-09-30 09202524 frs-core:OtherResidualIntangibleAssets 2025-09-30 09202524 frs-core:OtherResidualIntangibleAssets 2024-10-01 2025-09-30 09202524 frs-core:OtherResidualIntangibleAssets 2024-09-30 09202524 frs-core:PlantMachinery 2025-09-30 09202524 frs-core:PlantMachinery 2024-10-01 2025-09-30 09202524 frs-core:PlantMachinery 2024-09-30 09202524 frs-core:ShareCapital 2025-09-30 09202524 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 09202524 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09202524 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 09202524 frs-bus:SmallEntities 2024-10-01 2025-09-30 09202524 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09202524 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09202524 frs-bus:Director1 2024-10-01 2025-09-30 09202524 frs-countries:EnglandWales 2024-10-01 2025-09-30 09202524 2023-09-30 09202524 2024-09-30 09202524 2023-10-01 2024-09-30 09202524 frs-core:CurrentFinancialInstruments 2024-09-30 09202524 frs-core:ShareCapital 2024-09-30 09202524 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 09202524
EX4IM Ltd
Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09202524
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 439 506
Tangible Assets 5 644 860
1,083 1,366
CURRENT ASSETS
Stocks 6 2,100 7,300
Debtors 7 22,938 25,058
Cash at bank and in hand 9,865 16,557
34,903 48,915
Creditors: Amounts Falling Due Within One Year 8 (11,894 ) (13,052 )
NET CURRENT ASSETS (LIABILITIES) 23,009 35,863
TOTAL ASSETS LESS CURRENT LIABILITIES 24,092 37,229
PROVISIONS FOR LIABILITIES
Deferred Taxation (111 ) (147 )
NET ASSETS 23,981 37,082
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 23,971 37,072
SHAREHOLDERS' FUNDS 23,981 37,082
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Aneta Koszolko
Director
03/06/2026
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
EX4IM Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09202524 . The registered office is Henry Morgan House, Industry Road, Carlton, Barnsley, South Yorkshire, S71 3PQ.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are patents and licences. It is amortised to the profit and loss account over its estimated economic life of 10 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:
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
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. 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: 2 (2024: 1)
2 1
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4. Intangible Assets
Other
£
Cost
As at 1 October 2024 670
As at 30 September 2025 670
Amortisation
As at 1 October 2024 164
Provided during the period 67
As at 30 September 2025 231
Net Book Value
As at 30 September 2025 439
As at 1 October 2024 506
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2024 147 1,153 3,489 4,789
As at 30 September 2025 147 1,153 3,489 4,789
Depreciation
As at 1 October 2024 132 1,011 2,786 3,929
Provided during the period 4 36 176 216
As at 30 September 2025 136 1,047 2,962 4,145
Net Book Value
As at 30 September 2025 11 106 527 644
As at 1 October 2024 15 142 703 860
6. Stocks
2025 2024
£ £
Stock 2,100 7,300
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 22,858 25,058
Other debtors 80 -
22,938 25,058
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,903 4,498
Other creditors 1,526 2,078
Taxation and social security 5,465 6,476
11,894 13,052
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
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