Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 03641924 Mr Peter Handsley Mrs Christine Handsley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03641924 2024-10-31 03641924 2025-10-31 03641924 2024-11-01 2025-10-31 03641924 frs-core:CurrentFinancialInstruments 2025-10-31 03641924 frs-core:ComputerEquipment 2025-10-31 03641924 frs-core:ComputerEquipment 2024-11-01 2025-10-31 03641924 frs-core:ComputerEquipment 2024-10-31 03641924 frs-core:FurnitureFittings 2025-10-31 03641924 frs-core:FurnitureFittings 2024-11-01 2025-10-31 03641924 frs-core:FurnitureFittings 2024-10-31 03641924 frs-core:MotorVehicles 2025-10-31 03641924 frs-core:MotorVehicles 2024-11-01 2025-10-31 03641924 frs-core:MotorVehicles 2024-10-31 03641924 frs-core:PlantMachinery 2025-10-31 03641924 frs-core:PlantMachinery 2024-11-01 2025-10-31 03641924 frs-core:PlantMachinery 2024-10-31 03641924 frs-core:ShareCapital 2025-10-31 03641924 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 03641924 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 03641924 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 03641924 frs-bus:SmallEntities 2024-11-01 2025-10-31 03641924 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 03641924 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 03641924 frs-bus:Director1 2024-11-01 2025-10-31 03641924 frs-bus:Director1 2024-10-31 03641924 frs-bus:Director1 2025-10-31 03641924 frs-bus:Director2 2024-11-01 2025-10-31 03641924 frs-core:CurrentFinancialInstruments 1 2025-10-31 03641924 frs-core:CurrentFinancialInstruments 2 2025-10-31 03641924 frs-core:CurrentFinancialInstruments 9 2025-10-31 03641924 frs-countries:EnglandWales 2024-11-01 2025-10-31 03641924 2023-10-31 03641924 2024-10-31 03641924 2023-11-01 2024-10-31 03641924 frs-core:CurrentFinancialInstruments 2024-10-31 03641924 frs-core:ShareCapital 2024-10-31 03641924 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 03641924 frs-core:CurrentFinancialInstruments 1 2024-10-31 03641924 frs-core:CurrentFinancialInstruments 2 2024-10-31 03641924 frs-core:CurrentFinancialInstruments 3 2024-10-31 03641924 frs-core:CurrentFinancialInstruments 9 2024-10-31
Registered number: 03641924
Earlswood Services Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
2 Reeds Consultancy Ltd
FMAAT & MAAT
Croft Cottage
Croft Marsh Lane
Croft, Skegness
Lincolnshire
PE24 4AR
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 03641924
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,623 14,912
11,623 14,912
CURRENT ASSETS
Debtors 5 32,268 11,344
Cash at bank and in hand - 1,724
32,268 13,068
Creditors: Amounts Falling Due Within One Year 6 (28,125 ) (19,542 )
NET CURRENT ASSETS (LIABILITIES) 4,143 (6,474 )
TOTAL ASSETS LESS CURRENT LIABILITIES 15,766 8,438
NET ASSETS 15,766 8,438
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 15,764 8,436
SHAREHOLDERS' FUNDS 15,766 8,438
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
Mr Peter Handsley
Director
11/06/2026
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Earlswood Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03641924 . The registered office is 15 Bulwick Avenue, Grimsby, NE Lincolnshire, DN33 3BH.
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% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25%% reducing balance
Computer Equipment 25% reducing balance
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2024 30,739 23,318 35,650 1,538 91,245
Additions - - - 799 799
As at 31 October 2025 30,739 23,318 35,650 2,337 92,044
Depreciation
As at 1 November 2024 29,488 16,310 29,558 977 76,333
Provided during the period 313 1,752 1,523 500 4,088
As at 31 October 2025 29,801 18,062 31,081 1,477 80,421
Net Book Value
As at 31 October 2025 938 5,256 4,569 860 11,623
As at 1 November 2024 1,251 7,008 6,092 561 14,912
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 27,098 7,839
Other debtors - (206 )
VAT Purchases Suspense 18 -
VAT Purchases holding 1,655 -
Other debtors (3) - 206
Directors' loan accounts 3,497 3,505
32,268 11,344
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (17 ) (17 )
Bank loans and overdrafts 13,551 6,387
Corporation tax 6,902 7,302
VAT 1,365 1,816
Other creditors - 1,200
VAT Sales suspense 3,176 2,854
VAT sales holding) 1,491 -
Other creditors- old vat bal being investigated 1,657 -
28,125 19,542
Page 3
Page 4
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mr Peter Handsley 3,505 - 8 - 3,497
The above loan is unsecured, interest free and repayable on demand.
Page 4