Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 03199872 E F Ryan E F Ryan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03199872 2024-09-30 03199872 2025-09-30 03199872 2024-10-01 2025-09-30 03199872 frs-core:CurrentFinancialInstruments 2025-09-30 03199872 frs-core:ComputerEquipment 2025-09-30 03199872 frs-core:ComputerEquipment 2024-10-01 2025-09-30 03199872 frs-core:ComputerEquipment 2024-09-30 03199872 frs-core:FurnitureFittings 2025-09-30 03199872 frs-core:FurnitureFittings 2024-10-01 2025-09-30 03199872 frs-core:FurnitureFittings 2024-09-30 03199872 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 03199872 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 03199872 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 03199872 frs-core:MotorVehicles 2025-09-30 03199872 frs-core:MotorVehicles 2024-10-01 2025-09-30 03199872 frs-core:MotorVehicles 2024-09-30 03199872 frs-core:PlantMachinery 2025-09-30 03199872 frs-core:PlantMachinery 2024-10-01 2025-09-30 03199872 frs-core:PlantMachinery 2024-09-30 03199872 frs-core:RevaluationReserve 2024-09-30 03199872 frs-core:RevaluationReserve 2025-09-30 03199872 frs-core:ShareCapital 2025-09-30 03199872 frs-core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 03199872 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-09-30 03199872 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 03199872 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 03199872 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 03199872 frs-bus:SmallEntities 2024-10-01 2025-09-30 03199872 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 03199872 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 03199872 frs-bus:Director1 2024-10-01 2025-09-30 03199872 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 03199872 frs-countries:EnglandWales 2024-10-01 2025-09-30 03199872 2023-09-30 03199872 2024-09-30 03199872 2023-10-01 2024-09-30 03199872 frs-core:CurrentFinancialInstruments 2024-09-30 03199872 frs-core:RevaluationReserve 2024-09-30 03199872 frs-core:ShareCapital 2024-09-30 03199872 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 03199872
Excal Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Unity Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03199872
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 669,815 673,470
669,815 673,470
CURRENT ASSETS
Debtors 5 853,901 852,220
Cash at bank and in hand 27,692 22,322
881,593 874,542
Creditors: Amounts Falling Due Within One Year 6 (346,346 ) (360,373 )
NET CURRENT ASSETS (LIABILITIES) 535,247 514,169
TOTAL ASSETS LESS CURRENT LIABILITIES 1,205,062 1,187,639
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,129 ) (5,129 )
NET ASSETS 1,199,933 1,182,510
CAPITAL AND RESERVES
Called up share capital 7 100 100
Revaluation reserve 8 522,243 522,243
Profit and Loss Account 677,590 660,167
SHAREHOLDERS' FUNDS 1,199,933 1,182,510
Page 1
Page 2
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
E F Ryan
Director
30/04/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Excal Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03199872 . The registered office is Excal House, Capel Hendre Industrial Estate, Capel Hendre Ammanford, SA18 3SJ.
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. 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 None
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 20% on reducing balance
Page 3
Page 4
2.4. 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: 14 (2024: 14)
14 14
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 October 2024 650,000 103,592 47,541 3,745
Additions - - - -
As at 30 September 2025 650,000 103,592 47,541 3,745
Depreciation
As at 1 October 2024 - 90,393 44,680 3,745
Provided during the period - 1,980 715 -
As at 30 September 2025 - 92,373 45,395 3,745
...CONTINUED
Page 4
Page 5
Net Book Value
As at 30 September 2025 650,000 11,219 2,146 -
As at 1 October 2024 650,000 13,199 2,861 -
Computer Equipment Total
£ £
Cost
As at 1 October 2024 128,640 933,518
Additions 522 522
As at 30 September 2025 129,162 934,040
Depreciation
As at 1 October 2024 121,230 260,048
Provided during the period 1,482 4,177
As at 30 September 2025 122,712 264,225
Net Book Value
As at 30 September 2025 6,450 669,815
As at 1 October 2024 7,410 673,470
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 89,189 112,454
Amounts owed by group undertakings 759,484 734,538
Other debtors 5,228 5,228
853,901 852,220
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 240,816 228,871
Bank loans and overdrafts 8,314 19,445
Other loans 44,530 49,530
Other creditors 39,750 49,936
Taxation and social security 12,936 12,591
346,346 360,373
Page 5
Page 6
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 October 2024 522,243 660,167
Profit for the year and total comprehensive income - 17,423
As at 30 September 2025 522,243 677,590
Page 6