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Registered number: 10748394
Complete Interior Commercial Solutions LTD
Unaudited Financial Statements
For The Year Ended 31 July 2025
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10748394
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 64,720 12,504
64,720 12,504
CURRENT ASSETS
Stocks 4 33,346 -
Debtors 5 65,061 168,364
Cash at bank and in hand 70,764 50,652
169,171 219,016
Creditors: Amounts Falling Due Within One Year 6 (62,292 ) (192,147 )
NET CURRENT ASSETS (LIABILITIES) 106,879 26,869
TOTAL ASSETS LESS CURRENT LIABILITIES 171,599 39,373
Creditors: Amounts Falling Due After More Than One Year 7 (47,980 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,181 ) (3,127 )
NET ASSETS 107,438 36,246
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 107,338 36,146
SHAREHOLDERS' FUNDS 107,438 36,246
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For the year ending 31 July 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 his 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 Nathan Roach
Director
8 July 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

These financial statements are presented in pound sterling which is the functional currency of the company.
1.2. 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.
1.3. 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:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
1.4. 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.
1.5. 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.
1.6. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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1.7. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2024: 1)
1 1
3. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 August 2024 1,501 3,336 16,770 5,144
Additions - - 74,075 6,626
Disposals - - (16,770 ) -
As at 31 July 2025 1,501 3,336 74,075 11,770
Depreciation
As at 1 August 2024 1,501 2,454 7,337 3,964
Provided during the period - 221 17,079 1,499
Disposals - - (7,337 ) -
As at 31 July 2025 1,501 2,675 17,079 5,463
Net Book Value
As at 31 July 2025 - 661 56,996 6,307
As at 1 August 2024 - 882 9,433 1,180
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Computer Equipment Total
£ £
Cost
As at 1 August 2024 12,082 38,833
Additions - 80,701
Disposals - (16,770 )
As at 31 July 2025 12,082 102,764
Depreciation
As at 1 August 2024 11,073 26,329
Provided during the period 253 19,052
Disposals - (7,337 )
As at 31 July 2025 11,326 38,044
Net Book Value
As at 31 July 2025 756 64,720
As at 1 August 2024 1,009 12,504
4. Stocks
2025 2024
£ £
Work in progress 33,346 -
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 51,385 22,865
Prepayments and accrued income 12,759 -
Other debtors 917 145,499
65,061 168,364
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,928 -
Trade creditors 34,272 798
Other taxes and social security 10,783 15,656
Other creditors 1,709 168,493
Accruals and deferred income 3,600 7,200
62,292 192,147
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 47,980 -
47,980 -
8. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 59,908 -
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The maturity of these amounts is as follows:
Within one year 11,928 -
Between one and five years 47,980 -
59,908 -
59,908 -
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. General Information
Complete Interior Commercial Solutions LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10748394 . The registered office is Unit 3, Ingworth Road, Poole, BH12 1JY.
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