Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 08277939 Mr Jonathan Carpenter Mr David Carpenter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08277939 2024-10-31 08277939 2025-10-31 08277939 2024-11-01 2025-10-31 08277939 frs-core:CurrentFinancialInstruments 2025-10-31 08277939 frs-core:ComputerEquipment 2025-10-31 08277939 frs-core:ComputerEquipment 2024-11-01 2025-10-31 08277939 frs-core:ComputerEquipment 2024-10-31 08277939 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-01 2025-10-31 08277939 frs-core:FurnitureFittings 2025-10-31 08277939 frs-core:FurnitureFittings 2024-11-01 2025-10-31 08277939 frs-core:FurnitureFittings 2024-10-31 08277939 frs-core:NetGoodwill 2025-10-31 08277939 frs-core:NetGoodwill 2024-11-01 2025-10-31 08277939 frs-core:NetGoodwill 2024-10-31 08277939 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 08277939 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 08277939 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 08277939 frs-core:MotorVehicles 2025-10-31 08277939 frs-core:MotorVehicles 2024-11-01 2025-10-31 08277939 frs-core:MotorVehicles 2024-10-31 08277939 frs-core:OtherResidualIntangibleAssets 2025-10-31 08277939 frs-core:OtherResidualIntangibleAssets 2024-11-01 2025-10-31 08277939 frs-core:OtherResidualIntangibleAssets 2024-10-31 08277939 frs-core:ShareCapital 2025-10-31 08277939 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08277939 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08277939 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08277939 frs-bus:SmallEntities 2024-11-01 2025-10-31 08277939 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08277939 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08277939 frs-bus:Director1 2024-11-01 2025-10-31 08277939 frs-bus:Director2 2024-11-01 2025-10-31 08277939 frs-countries:EnglandWales 2024-11-01 2025-10-31 08277939 2023-10-31 08277939 2024-10-31 08277939 2023-11-01 2024-10-31 08277939 frs-core:CurrentFinancialInstruments 2024-10-31 08277939 frs-core:ShareCapital 2024-10-31 08277939 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 08277939
E J Edgerton & Son Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Hudson LM Limited
Castle Court
Castle Street
Whittington, Oswestry
Shropshire
SY11 4DF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08277939
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,508 6,564
Tangible Assets 5 100,530 125,947
Investment Properties 6 271,117 271,117
376,155 403,628
CURRENT ASSETS
Stocks 7 1,500 1,500
Debtors 8 251,406 39,610
Cash at bank and in hand 644,247 743,084
897,153 784,194
Creditors: Amounts Falling Due Within One Year 9 (215,721 ) (245,675 )
NET CURRENT ASSETS (LIABILITIES) 681,432 538,519
TOTAL ASSETS LESS CURRENT LIABILITIES 1,057,587 942,147
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,161 ) (16,134 )
NET ASSETS 1,046,426 926,013
CAPITAL AND RESERVES
Called up share capital 10 6 6
Profit and Loss Account 1,046,420 926,007
SHAREHOLDERS' FUNDS 1,046,426 926,013
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For the year ending 31 October 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 Jonathan Carpenter
Director
11 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
E J Edgerton & Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08277939 . The registered office is The Oaklands Braden Heath, Whitchurch, Shropshire, SY13 2LF.
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. 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 15 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Private no plate It is amortised to the profit and loss account over its estimated economic life of  20 years.
2.5. 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:
Freehold 10% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 15% Reducing Balance
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2.6. 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.
2.7. 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.
2.8. 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 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: 5 (2024: 5)
5 5
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4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 November 2024 30,000 1,618 31,618
As at 31 October 2025 30,000 1,618 31,618
Amortisation
As at 1 November 2024 24,000 1,054 25,054
Provided during the period 2,000 56 2,056
As at 31 October 2025 26,000 1,110 27,110
Net Book Value
As at 31 October 2025 4,000 508 4,508
As at 1 November 2024 6,000 564 6,564
5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2024 71,498 183,323 16,936 10,357 282,114
Additions - - 472 382 854
Disposals - (25,377 ) - (1,115 ) (26,492 )
As at 31 October 2025 71,498 157,946 17,408 9,624 256,476
Depreciation
As at 1 November 2024 25,459 112,280 13,473 4,955 156,167
Provided during the period 4,604 17,213 590 725 23,132
Disposals - (23,186 ) - (167 ) (23,353 )
As at 31 October 2025 30,063 106,307 14,063 5,513 155,946
Net Book Value
As at 31 October 2025 41,435 51,639 3,345 4,111 100,530
As at 1 November 2024 46,039 71,043 3,463 5,402 125,947
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6. Investment Property
2025
£
Fair Value
As at 1 November 2024 and 31 October 2025 271,117
7. Stocks
2025 2024
£ £
Materials 1,500 1,500
8. Debtors
2025 2024
£ £
Due within one year
Trade debtors 82,122 36,226
Other debtors 169,284 3,384
251,406 39,610
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 678 86
Amounts owed to participating interests - 27,722
Other creditors 131,500 156,486
Taxation and social security 83,543 61,381
215,721 245,675
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 6 6
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