Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2025 1 November 2024 false 1 November 2025 30 November 2025 30 November 2025 04085501 N R Ogle M A Bridges D Lee I Teader J Ogle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04085501 2025-10-31 04085501 2025-11-30 04085501 2025-11-01 2025-11-30 04085501 frs-core:CurrentFinancialInstruments 2025-11-30 04085501 frs-core:Non-currentFinancialInstruments 2025-11-30 04085501 frs-core:BetweenOneFiveYears 2025-11-30 04085501 frs-core:ComputerEquipment 2025-11-30 04085501 frs-core:ComputerEquipment 2025-11-01 2025-11-30 04085501 frs-core:ComputerEquipment 2025-10-31 04085501 frs-core:FurnitureFittings 2025-11-01 2025-11-30 04085501 frs-core:NetGoodwill 2025-11-30 04085501 frs-core:NetGoodwill 2025-11-01 2025-11-30 04085501 frs-core:NetGoodwill 2025-10-31 04085501 frs-core:MotorVehicles 2025-11-30 04085501 frs-core:MotorVehicles 2025-11-01 2025-11-30 04085501 frs-core:MotorVehicles 2025-10-31 04085501 frs-core:PlantMachinery 2025-11-30 04085501 frs-core:PlantMachinery 2025-11-01 2025-11-30 04085501 frs-core:PlantMachinery 2025-10-31 04085501 frs-core:WithinOneYear 2025-11-30 04085501 frs-core:ShareCapital 2025-11-30 04085501 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 04085501 frs-bus:PrivateLimitedCompanyLtd 2025-11-01 2025-11-30 04085501 frs-bus:FilletedAccounts 2025-11-01 2025-11-30 04085501 frs-bus:SmallEntities 2025-11-01 2025-11-30 04085501 frs-bus:AuditExempt-NoAccountantsReport 2025-11-01 2025-11-30 04085501 frs-bus:SmallCompaniesRegimeForAccounts 2025-11-01 2025-11-30 04085501 frs-bus:Director1 2025-11-01 2025-11-30 04085501 frs-bus:Director2 2025-11-01 2025-11-30 04085501 frs-bus:Director3 2025-11-01 2025-11-30 04085501 frs-bus:Director4 2025-11-01 2025-11-30 04085501 frs-bus:CompanySecretary1 2025-11-01 2025-11-30 04085501 frs-countries:EnglandWales 2025-11-01 2025-11-30 04085501 2024-10-31 04085501 2025-10-31 04085501 2024-11-01 2025-10-31 04085501 frs-core:CurrentFinancialInstruments 2025-10-31 04085501 frs-core:Non-currentFinancialInstruments 2025-10-31 04085501 frs-core:BetweenOneFiveYears 2025-10-31 04085501 frs-core:MotorVehicles 2024-11-01 2025-10-31 04085501 frs-core:WithinOneYear 2025-10-31 04085501 frs-core:ShareCapital 2025-10-31 04085501 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31
Registered number: 04085501
Partnership Security Limited
Financial Statements
For the Period 1 November 2025 to 30 November 2025
Gravitate Accounting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04085501
30 November 2025 31 October 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 227,985 232,770
227,985 232,770
CURRENT ASSETS
Stocks 6 22,000 22,300
Debtors 7 179,425 188,681
Cash at bank and in hand 112,114 111,543
313,539 322,524
Creditors: Amounts Falling Due Within One Year 8 (150,680 ) (214,369 )
NET CURRENT ASSETS (LIABILITIES) 162,859 108,155
TOTAL ASSETS LESS CURRENT LIABILITIES 390,844 340,925
Creditors: Amounts Falling Due After More Than One Year 9 (90,729 ) (98,419 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (48,254 ) (49,318 )
NET ASSETS 251,861 193,188
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 251,761 193,088
SHAREHOLDERS' FUNDS 251,861 193,188
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For the period ending 30 November 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
D Lee
Director
10th June 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Partnership Security Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04085501 . The registered office is 19 Kingsmead Business Park, Gillingham, Dorset, SP8 5FB.
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. 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 the profit and loss account over its estimated economic life of .... 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% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 33% Reducing Balance
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 repayable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account within overheads. 
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2.8. 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
Average number of employees, including directors, during the period was: 20 (2025: 20)
20 20
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2025 10,200
As at 30 November 2025 10,200
Amortisation
As at 1 November 2025 10,200
As at 30 November 2025 10,200
Net Book Value
As at 30 November 2025 -
As at 1 November 2025 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2025 105,959 348,324 22,212 476,495
As at 30 November 2025 105,959 348,324 22,212 476,495
...CONTINUED
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Depreciation
As at 1 November 2025 38,950 190,749 14,026 243,725
Provided during the period 1,279 3,283 223 4,785
As at 30 November 2025 40,229 194,032 14,249 248,510
Net Book Value
As at 30 November 2025 65,730 154,292 7,963 227,985
As at 1 November 2025 67,009 157,575 8,186 232,770
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
Assets held under hire purchase contracts are secured on the relevant fixed assets.
30 November 2025 31 October 2025
£ £
Motor Vehicles 75,748 77,359
6. Stocks
30 November 2025 31 October 2025
£ £
Stock 22,000 22,300
7. Debtors
30 November 2025 31 October 2025
£ £
Due within one year
Trade debtors 172,868 175,685
Other debtors 6,557 12,996
179,425 188,681
8. Creditors: Amounts Falling Due Within One Year
30 November 2025 31 October 2025
£ £
Net obligations under finance lease and hire purchase contracts 25,934 25,934
Trade creditors 47,778 55,792
Other creditors 23,864 6,456
Taxation and social security 53,104 126,187
150,680 214,369
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9. Creditors: Amounts Falling Due After More Than One Year
30 November 2025 31 October 2025
£ £
Net obligations under finance lease and hire purchase contracts 90,729 98,419
Following the year end, the Company settled all outstanding finance lease obligations in full during December 2025. This event does not affect the amounts recognised at the reporting date but is disclosed as a significant post balance sheet event.
10. Obligations Under Finance Leases and Hire Purchase
30 November 2025 31 October 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 25,934 25,934
Later than one year and not later than five years 90,729 98,419
116,663 124,353
116,663 124,353
11. Share Capital
30 November 2025 31 October 2025
£ £
Allotted, Called up and fully paid 100 100
12. Related Party Transactions
As at 30 November 2025 amounts owed to related parties were £114 (Prior period: £5,229 debit).
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