Acorah Software Products - Accounts Production 19.3.550 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 13774258 Mrs Emily Douse Mr Sam Douse iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13774258 2024-11-30 13774258 2025-11-30 13774258 2024-12-01 2025-11-30 13774258 frs-core:CurrentFinancialInstruments 2025-11-30 13774258 frs-core:Non-currentFinancialInstruments 2025-11-30 13774258 frs-core:BetweenOneFiveYears 2025-11-30 13774258 frs-core:ComputerEquipment 2025-11-30 13774258 frs-core:ComputerEquipment 2024-12-01 2025-11-30 13774258 frs-core:ComputerEquipment 2024-11-30 13774258 frs-core:MotorVehicles 2025-11-30 13774258 frs-core:MotorVehicles 2024-12-01 2025-11-30 13774258 frs-core:MotorVehicles 2024-11-30 13774258 frs-core:WithinOneYear 2025-11-30 13774258 frs-core:ShareCapital 2025-11-30 13774258 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 13774258 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 13774258 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 13774258 frs-bus:SmallEntities 2024-12-01 2025-11-30 13774258 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 13774258 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 13774258 frs-bus:Director1 2024-12-01 2025-11-30 13774258 frs-bus:Director2 2024-12-01 2025-11-30 13774258 frs-countries:EnglandWales 2024-12-01 2025-11-30 13774258 2023-11-30 13774258 2024-11-30 13774258 2023-12-01 2024-11-30 13774258 frs-core:CurrentFinancialInstruments 2024-11-30 13774258 frs-core:Non-currentFinancialInstruments 2024-11-30 13774258 frs-core:BetweenOneFiveYears 2024-11-30 13774258 frs-core:WithinOneYear 2024-11-30 13774258 frs-core:ShareCapital 2024-11-30 13774258 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 13774258
SED Commercial Ltd
Financial Statements
For The Year Ended 30 November 2025
SED Commercial Ltd
Contents
Contents

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

Page 1
SED Commercial Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 13774258

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 16,601 |  | 22,134
|  |  | 16,601 |  | 22,134
CURRENT ASSETS
Debtors | 5 | 4,236 |  | 1,656 |
Cash at bank and in hand |  | 9,365 |  | 9,365 |
|  | 13,601 |  | 11,021 |
Creditors: Amounts Falling Due Within One Year | 6 | (17,419 ) |  | (15,872 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,818 ) |  | (4,851 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 12,783 |  | 17,283
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (12,683 ) |  | (17,171 )
NET ASSETS |  |  | 100 |  | 112
CAPITAL AND RESERVES
Called up share capital | 9 |  | 4 |  | 4
Profit and Loss Account |  |  | 96 |  | 108
SHAREHOLDERS' FUNDS |  |  | 100 |  | 112

Page 1
Page 2
SED Commercial Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 Sam Douse Director
24 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
SED Commercial Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
SED Commercial Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13774258 . The registered office is Damer House, Meadow Way, Wickford, Essex, SS12 9HA.
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, excluding discounts, rebates, value added taxes, and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and 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:

Motor Vehicles | 25% Reducing balance
Computer Equipment | 25% Reducing balance

2.4. 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.
Page 3
Page 4
SED Commercial Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
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. 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.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 2 (2024: 2)
2 2
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 36,541 | 3,465 | 40,006
As at 30 November 2025 | 36,541 | 3,465 | 40,006
Depreciation
As at 1 December 2024 | 15,987 | 1,885 | 17,872
Provided during the period | 5,138 | 395 | 5,533
As at 30 November 2025 | 21,125 | 2,280 | 23,405
Net Book Value
As at 30 November 2025 | 15,416 | 1,185 | 16,601
As at 1 December 2024 | 20,554 | 1,580 | 22,134

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 4,236 |  | 1,656

Page 4
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SED Commercial Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 6,005 |  | 6,005
Other creditors | 2,696 |  | 2,203
Taxation and social security | 8,718 |  | 7,664
| 17,419 |  | 15,872

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 12,683 |  | 17,171

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 6,005 |  | 6,005
Later than one year and not later than five years | 12,683 |  | 17,171
| 18,688 |  | 23,176
| 18,688 |  | 23,176

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

Page 5