Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 12584245 Mrs Emma Cranie Mrs Nicola Sayer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12584245 2024-12-31 12584245 2025-12-31 12584245 2025-01-01 2025-12-31 12584245 frs-core:CurrentFinancialInstruments 2025-12-31 12584245 frs-core:Non-currentFinancialInstruments 2025-12-31 12584245 frs-core:ComputerEquipment 2025-12-31 12584245 frs-core:ComputerEquipment 2025-01-01 2025-12-31 12584245 frs-core:ComputerEquipment 2024-12-31 12584245 frs-core:FurnitureFittings 2025-12-31 12584245 frs-core:FurnitureFittings 2025-01-01 2025-12-31 12584245 frs-core:FurnitureFittings 2024-12-31 12584245 frs-core:MotorVehicles 2025-12-31 12584245 frs-core:MotorVehicles 2025-01-01 2025-12-31 12584245 frs-core:MotorVehicles 2024-12-31 12584245 frs-core:PlantMachinery 2025-12-31 12584245 frs-core:PlantMachinery 2025-01-01 2025-12-31 12584245 frs-core:PlantMachinery 2024-12-31 12584245 frs-core:SharePremium 2025-12-31 12584245 frs-core:ShareCapital 2025-12-31 12584245 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12584245 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12584245 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 12584245 frs-bus:SmallEntities 2025-01-01 2025-12-31 12584245 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12584245 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12584245 frs-bus:Director1 2025-01-01 2025-12-31 12584245 frs-bus:Director1 2024-12-31 12584245 frs-bus:Director1 2025-12-31 12584245 frs-bus:Director2 2025-01-01 2025-12-31 12584245 frs-core:CurrentFinancialInstruments 1 2025-12-31 12584245 frs-countries:EnglandWales 2025-01-01 2025-12-31 12584245 2023-12-31 12584245 2024-12-31 12584245 2024-01-01 2024-12-31 12584245 frs-core:CurrentFinancialInstruments 2024-12-31 12584245 frs-core:Non-currentFinancialInstruments 2024-12-31 12584245 frs-core:SharePremium 2024-12-31 12584245 frs-core:ShareCapital 2024-12-31 12584245 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12584245 frs-core:CurrentFinancialInstruments 1 2024-12-31
Elite Consult Group Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12584245
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,542 19,034
13,542 19,034
CURRENT ASSETS
Stocks 5 16,379 57,139
Debtors 6 93,915 93,728
110,294 150,867
Creditors: Amounts Falling Due Within One Year 7 (174,567 ) (169,666 )
NET CURRENT ASSETS (LIABILITIES) (64,273 ) (18,799 )
TOTAL ASSETS LESS CURRENT LIABILITIES (50,731 ) 235
NET (LIABILITIES)/ASSETS (50,731 ) 235
CAPITAL AND RESERVES
Called up share capital 8 100 100
Share premium account 49,970 49,970
Profit and Loss Account (100,801 ) (49,835 )
SHAREHOLDERS' FUNDS (50,731) 235
Page 1
Page 2
For the year ending 31 December 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
Mrs Emma Cranie
Director
02/07/2026
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
Elite Consult Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12584245 . The registered office is 3 Courtyard Barns Kays Hill Farm, Chilton, Ferryhill, DL17 0JU.
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:
Plant & Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
2.4. 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.
Page 3
Page 4
2.5. 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: 12 (2024: 10)
12 10
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 583 17,000 7,241 4,385 29,209
As at 31 December 2025 583 17,000 7,241 4,385 29,209
Depreciation
As at 1 January 2025 117 4,250 3,012 2,796 10,175
Provided during the period 93 3,188 1,425 786 5,492
As at 31 December 2025 210 7,438 4,437 3,582 15,667
Net Book Value
As at 31 December 2025 373 9,562 2,804 803 13,542
As at 1 January 2025 466 12,750 4,229 1,589 19,034
Page 4
Page 5
5. Stocks
2025 2024
£ £
Work in progress 16,379 57,139
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 16,501 26,715
Prepayments and accrued income 999 6,613
Quba Account 11,446 16,693
Directors' loan accounts 48,575 32,678
77,521 82,699
Due after more than one year
Corporation tax recoverable assets 16,394 11,029
93,915 93,728
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 696 8,518
Bank loans and overdrafts 27,907 32,979
Corporation tax 17,745 35,275
Other taxes and social security 15,465 23,813
VAT 7,392 28,481
Other creditors 4,506 -
Other creditors (1) 96,943 40,000
Accruals and deferred income 3,913 600
174,567 169,666
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5
Page 6
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mrs Emma Cranie 32,678 15,897 - - 48,575
The above loan is unsecured, interest free and repayable on demand.
Page 6