Acorah Software Products - Accounts Production 19.2.450 false true false 16 September 2024 30 September 2025 30 September 2025 15957893 Mr H Stedman Mr T Stedman Mr S Stedman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15957893 2024-09-15 15957893 2025-09-30 15957893 2024-09-16 2025-09-30 15957893 frs-core:CurrentFinancialInstruments 2025-09-30 15957893 frs-core:Non-currentFinancialInstruments 2025-09-30 15957893 frs-core:BetweenOneFiveYears 2025-09-30 15957893 frs-core:ComputerEquipment 2025-09-30 15957893 frs-core:ComputerEquipment 2024-09-16 2025-09-30 15957893 frs-core:ComputerEquipment 2024-09-15 15957893 frs-core:NetGoodwill 2025-09-30 15957893 frs-core:NetGoodwill 2024-09-16 2025-09-30 15957893 frs-core:NetGoodwill 2024-09-15 15957893 frs-core:MotorVehicles 2025-09-30 15957893 frs-core:MotorVehicles 2024-09-16 2025-09-30 15957893 frs-core:MotorVehicles 2024-09-15 15957893 frs-core:WithinOneYear 2025-09-30 15957893 frs-core:ShareCapital 2025-09-30 15957893 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 15957893 frs-bus:PrivateLimitedCompanyLtd 2024-09-16 2025-09-30 15957893 frs-bus:FilletedAccounts 2024-09-16 2025-09-30 15957893 frs-bus:SmallEntities 2024-09-16 2025-09-30 15957893 frs-bus:AuditExempt-NoAccountantsReport 2024-09-16 2025-09-30 15957893 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-16 2025-09-30 15957893 frs-bus:Director1 2024-09-16 2025-09-30 15957893 frs-bus:Director2 2024-09-16 2025-09-30 15957893 frs-bus:Director3 2024-09-16 2025-09-30 15957893 frs-countries:EnglandWales 2024-09-16 2025-09-30
Registered number: 15957893
Norsta Group Ltd
Unaudited Financial Statements
For the Period 16 September 2024 to 30 September 2025
Norsta Group Ltd
Norsta Group Ltd
Contents
Contents

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

Page 1
Norsta Group Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 15957893

| 30 September 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 903,447
Tangible Assets | 5 |  | 53,085
|  |  | 956,532
CURRENT ASSETS
Stocks | 6 | 11,661 |
Debtors | 7 | 227,407 |
Cash at bank and in hand |  | 86,501 |
|  | 325,569 |
Creditors: Amounts Falling Due Within One Year | 8 | (340,825 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (15,256 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 941,276
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (740,481 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,718 )
NET ASSETS |  |  | 196,077
CAPITAL AND RESERVES
Called up share capital | 10 |  | 160,300
Profit and Loss Account |  |  | 35,777
SHAREHOLDERS' FUNDS |  |  | 196,077

Page 1
Page 2
Norsta Group Ltd
Balance Sheet (continued)
As At 30 September 2025
For the period 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

Mr T Stedman Director
9 June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Norsta Group Ltd
Notes to the Financial Statements
For the Period 16 September 2024 to 30 September 2025
Notes to the Financial Statements
1. General Information
Norsta Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15957893 . The registered office is Noble House Eaton Road, Hemel Hempstead Industrial Estate, Hemel Hempstead, HP2 7UB.
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, excluding discounts, rebates, value added tax and other sales taxes.
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 the profit and loss account over its estimated economic life of ten 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 | 25% reducing balance
Computer Equipment | 20% straight line

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 period, 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
The average number of employees during the year was 15
15
Page 3
Page 4
Norsta Group Ltd
Notes to the Financial Statements (continued)
For the Period 16 September 2024 to 30 September 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 16 September 2024 | -
Additions | 1,003,530
As at 30 September 2025 | 1,003,530
Amortisation
As at 16 September 2024 | -
Provided during the period | 100,083
As at 30 September 2025 | 100,083
Net Book Value
As at 30 September 2025 | 903,447
As at 16 September 2024 | -

5. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 16 September 2024 | - | - | -
Additions | 30,129 | 38,682 | 68,811
Disposals | - | (309 ) | (309 )
As at 30 September 2025 | 30,129 | 38,373 | 68,502
Depreciation
As at 16 September 2024 | - | - | -
Provided during the period | 7,181 | 8,236 | 15,417
As at 30 September 2025 | 7,181 | 8,236 | 15,417
Net Book Value
As at 30 September 2025 | 22,948 | 30,137 | 53,085
As at 16 September 2024 | - | - | -

6. Stocks

| 30 September 2025
--- | ---
| £
Work in progress | 11,661

Page 4
Page 5
Norsta Group Ltd
Notes to the Financial Statements (continued)
For the Period 16 September 2024 to 30 September 2025
7. Debtors

| 30 September 2025
--- | ---
| £
Due within one year
Trade debtors | 158,671
Other debtors | 68,736
| 227,407

8. Creditors: Amounts Falling Due Within One Year

| 30 September 2025
--- | ---
| £
Trade creditors | 35,983
Bank loans and overdrafts | 2,495
Other creditors | 148,872
Taxation and social security | 153,475
| 340,825

9. Creditors: Amounts Falling Due After More Than One Year

| 30 September 2025
--- | ---
| £
Bank loans | 1,058
Other creditors | 739,423
| 740,481

10. Share Capital

| 30 September 2025
--- | ---
| £
Allotted, Called up and fully paid | 160,300

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 30 September 2025
--- | ---
| £
Not later than one year | 42,407
Later than one year and not later than five years | 30,745
| 73,152

Page 5