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 05938956 Miss J A Springham Mr D I Bulman Mr C D Mattinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05938956 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-10-31 05938956 2024-10-31 05938956 2025-10-31 05938956 2024-11-01 2025-10-31 05938956 frs-core:CurrentFinancialInstruments 2025-10-31 05938956 frs-core:Non-currentFinancialInstruments 2025-10-31 05938956 frs-core:ComputerEquipment 2025-10-31 05938956 frs-core:ComputerEquipment 2024-11-01 2025-10-31 05938956 frs-core:ComputerEquipment 2024-10-31 05938956 frs-core:NetGoodwill 2025-10-31 05938956 frs-core:NetGoodwill 2024-11-01 2025-10-31 05938956 frs-core:NetGoodwill 2024-10-31 05938956 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 05938956 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 05938956 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 05938956 frs-core:ShareCapital 2025-10-31 05938956 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 05938956 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05938956 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 05938956 frs-bus:SmallEntities 2024-11-01 2025-10-31 05938956 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 05938956 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 05938956 frs-bus:Director1 2024-11-01 2025-10-31 05938956 frs-bus:Director2 2024-11-01 2025-10-31 05938956 frs-bus:Director3 2024-11-01 2025-10-31 05938956 frs-countries:EnglandWales 2024-11-01 2025-10-31 05938956 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-10-31 05938956 2023-10-31 05938956 2024-10-31 05938956 2023-11-01 2024-10-31 05938956 frs-core:CurrentFinancialInstruments 2024-10-31 05938956 frs-core:Non-currentFinancialInstruments 2024-10-31 05938956 frs-core:ShareCapital 2024-10-31 05938956 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 05938956
Asquith Accountants Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Asquith Accountants Ltd
Rowan House
7 West Bank
Scarborough
North Yorkshire
YO12 4DX
Asquith Accountants Ltd
Contents
Contents

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

Page 1
Asquith Accountants Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 05938956

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 26,583 |  | 37,583
Tangible Assets | 5 |  | 327,680 |  | 353,137
|  |  | 354,263 |  | 390,720
CURRENT ASSETS
Stocks | 6 | 116,135 |  | 254,904 |
Debtors | 7 | 255,333 |  | 217,401 |
Cash at bank and in hand |  | 136,572 |  | 23,534 |
|  | 508,040 |  | 495,839 |
Creditors: Amounts Falling Due Within One Year | 8 | (313,184 ) |  | (364,319 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 194,856 |  | 131,520
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 549,119 |  | 522,240
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (138,406 ) |  | (151,960 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (16,530 ) |  | (25,090 )
NET ASSETS |  |  | 394,183 |  | 345,190
CAPITAL AND RESERVES
Called up share capital | 11 |  | 120 |  | 120
Profit and Loss Account |  |  | 394,063 |  | 345,070
SHAREHOLDERS' FUNDS |  |  | 394,183 |  | 345,190

Page 1
Page 2
Asquith Accountants Ltd
Balance Sheet (continued)
As At 31 October 2025
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

Miss J A Springham Director | Mr D I Bulman Director | Mr C D Mattinson Director
10 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Asquith Accountants Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Asquith Accountants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05938956 . The registered office is Rowan House, 7 West Bank, Scarborough, North Yorkshire, YO12 4DX.
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 represents professional fees invoiced during the year, excluding value added tax, except in respect of service contracts where turnover is recognised when the right to consideration is earned.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Freehold | 2% on cost
Computer Equipment | 15% on 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 are valued at the lower of cost and net realisable value, after making allowance for obsolete and slow moving items.
Work in progress is valued at the recoverable amount.
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recongised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial staetements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expencted to apply to the reversal of the timing difference.
2.8. Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
Page 3
Page 4
Asquith Accountants Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2024: 26)
27 26
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 363,890
As at 31 October 2025 | 363,890
Amortisation
As at 1 November 2024 | 326,307
Provided during the period | 11,000
As at 31 October 2025 | 337,307
Net Book Value
As at 31 October 2025 | 26,583
As at 1 November 2024 | 37,583

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Computer Equipment | Total
| £ | £ | £
Cost
As at 1 November 2024 | 321,921 | 258,552 | 580,473
Additions | - | 18,206 | 18,206
Disposals | - | (151,569 ) | (151,569 )
As at 31 October 2025 | 321,921 | 125,189 | 447,110
Depreciation
As at 1 November 2024 | 53,923 | 173,413 | 227,336
Provided during the period | 6,438 | (114,344 ) | (107,906 )
As at 31 October 2025 | 60,361 | 59,069 | 119,430
Net Book Value
As at 31 October 2025 | 261,560 | 66,120 | 327,680
As at 1 November 2024 | 267,998 | 85,139 | 353,137

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 116,135 |  | 254,904

Page 4
Page 5
Asquith Accountants Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 228,456 |  | 184,926
Other debtors | 26,877 |  | 32,475
| 255,333 |  | 217,401

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 25,207 |  | 13,749
Bank loans and overdrafts | 14,500 |  | 70,841
Other creditors | 27,332 |  | 83,510
Taxation and social security | 246,145 |  | 196,219
| 313,184 |  | 364,319

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 138,406 |  | 151,960

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 63,406 |  | 76,960

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 120 |  | 120

Page 5