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 08870293 Emma Cleary iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08870293 2024-12-31 08870293 2025-12-31 08870293 2025-01-01 2025-12-31 08870293 frs-core:CurrentFinancialInstruments 2025-12-31 08870293 frs-core:Non-currentFinancialInstruments 2025-12-31 08870293 frs-core:FurnitureFittings 2025-12-31 08870293 frs-core:FurnitureFittings 2025-01-01 2025-12-31 08870293 frs-core:FurnitureFittings 2024-12-31 08870293 frs-core:PlantMachinery 2025-12-31 08870293 frs-core:PlantMachinery 2025-01-01 2025-12-31 08870293 frs-core:PlantMachinery 2024-12-31 08870293 frs-core:ShareCapital 2025-12-31 08870293 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08870293 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08870293 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08870293 frs-bus:SmallEntities 2025-01-01 2025-12-31 08870293 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 08870293 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08870293 frs-bus:Director1 2025-01-01 2025-12-31 08870293 frs-countries:EnglandWales 2025-01-01 2025-12-31 08870293 2023-12-31 08870293 2024-12-31 08870293 2024-01-01 2024-12-31 08870293 frs-core:CurrentFinancialInstruments 2024-12-31 08870293 frs-core:Non-currentFinancialInstruments 2024-12-31 08870293 frs-core:ShareCapital 2024-12-31 08870293 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08870293
Southdowns Recruiting Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Craker Business Solutions LTD
Certified Chartered Accountants
4 Spur Road
Cosham
Portsmouth
PO6 3EB
Southdowns Recruiting Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Southdowns Recruiting Limited
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Southdowns Recruiting Limited for the year ended 31 December 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Southdowns Recruiting Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Southdowns Recruiting Limited , as a body, in accordance with the terms of our engagement letter dated 19 February 2016. Our work has been undertaken solely to prepare for your approval the accounts of Southdowns Recruiting Limited and state those matters that we have agreed to state to the director of Southdowns Recruiting Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Southdowns Recruiting Limited and its director as a body for our work or for this report.
It is your duty to ensure that Southdowns Recruiting Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Southdowns Recruiting Limited . You consider that Southdowns Recruiting Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Southdowns Recruiting Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

7 July 2026

Craker Business Solutions LTD
Certified Chartered Accountants
4 Spur Road
Cosham
Portsmouth
PO6 3EB
Page 1
Page 2
Southdowns Recruiting Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08870293

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,043 |  | 794
|  |  | 1,043 |  | 794
CURRENT ASSETS
Debtors | 5 | 17,251 |  | 5,545 |
Cash at bank and in hand |  | 1,261 |  | 24,570 |
|  | 18,512 |  | 30,115 |
Creditors: Amounts Falling Due Within One Year | 6 | (9,773 ) |  | (12,614 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 8,739 |  | 17,501
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 9,782 |  | 18,295
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (7,850 ) |  | (9,504 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (198 ) |  | (151 )
NET ASSETS |  |  | 1,734 |  | 8,640
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,634 |  | 8,540
SHAREHOLDERS' FUNDS |  |  | 1,734 |  | 8,640

Page 2
Page 3
Southdowns Recruiting Limited
Balance Sheet (continued)
As At 31 December 2025
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 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

Emma Cleary Director
7 July 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Southdowns Recruiting Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Southdowns Recruiting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08870293 . The registered office is Northgate, 37 North End, Ditchling, Hassocks, East Sussex, BN6 8DT.
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 | 25% straight line
Fixtures & Fittings | 25% straight line

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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
Southdowns Recruiting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
The Business Interruption Payments have been recognised as grant income and the related interest charges are recognised in the profit and loss account on an accruals basis.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Sales, marketing and distribution | 1 |  | 1
| 1 |  | 1

4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 2,783 | 750 | 3,533
Additions | 1,018 | - | 1,018
As at 31 December 2025 | 3,801 | 750 | 4,551
Depreciation
As at 1 January 2025 | 2,097 | 642 | 2,739
Provided during the period | 661 | 108 | 769
As at 31 December 2025 | 2,758 | 750 | 3,508
Net Book Value
As at 31 December 2025 | 1,043 | - | 1,043
As at 1 January 2025 | 686 | 108 | 794

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 16,656 |  | 4,526
Prepayments and accrued income | 595 |  | 519
Other debtors | - |  | 500
| 17,251 |  | 5,545

Page 5
Page 6
Southdowns Recruiting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 39 |  | 360
Corporation tax | 4,056 |  | 5,594
Other taxes and social security | 413 |  | -
VAT | 3,119 |  | 4,312
Accruals and deferred income | 724 |  | 824
Director's loan account | 1,422 |  | 1,524
| 9,773 |  | 12,614

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 7,850 |  | 9,504

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 6