Acorah Software Products - Accounts Production 19.3.550 false true 29 October 2024 30 November 2023 false 30 October 2024 29 October 2025 29 October 2025 03892397 Mr J R Benussi Mrs S L Benussi Mr J R Benussi true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03892397 2024-10-29 03892397 2025-10-29 03892397 2024-10-30 2025-10-29 03892397 frs-core:CurrentFinancialInstruments 2025-10-29 03892397 frs-core:Non-currentFinancialInstruments 2025-10-29 03892397 frs-core:NetGoodwill 2025-10-29 03892397 frs-core:NetGoodwill 2024-10-30 2025-10-29 03892397 frs-core:NetGoodwill 2024-10-29 03892397 frs-core:PlantMachinery 2025-10-29 03892397 frs-core:PlantMachinery 2024-10-30 2025-10-29 03892397 frs-core:PlantMachinery 2024-10-29 03892397 frs-core:ShareCapital 2025-10-29 03892397 frs-core:RetainedEarningsAccumulatedLosses 2025-10-29 03892397 frs-bus:PrivateLimitedCompanyLtd 2024-10-30 2025-10-29 03892397 frs-bus:FilletedAccounts 2024-10-30 2025-10-29 03892397 frs-bus:SmallEntities 2024-10-30 2025-10-29 03892397 frs-bus:AuditExempt-NoAccountantsReport 2024-10-30 2025-10-29 03892397 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-30 2025-10-29 03892397 1 2024-10-30 2025-10-29 03892397 frs-bus:Director1 2024-10-30 2025-10-29 03892397 frs-bus:Director2 2024-10-30 2025-10-29 03892397 frs-bus:CompanySecretary1 2024-10-30 2025-10-29 03892397 frs-countries:EnglandWales 2024-10-30 2025-10-29 03892397 2023-11-29 03892397 2024-10-29 03892397 2023-11-30 2024-10-29 03892397 frs-core:CurrentFinancialInstruments 2024-10-29 03892397 frs-core:Non-currentFinancialInstruments 2024-10-29 03892397 frs-core:ShareCapital 2024-10-29 03892397 frs-core:RetainedEarningsAccumulatedLosses 2024-10-29
Registered number: 03892397
Russell Benussi Associates Limited
Financial Statements
For The Year Ended 29 October 2025
Nuvo Accountancy Limited (Cannock)
33 Wolverhampton Road
Cannock
WS11 1AP
Russell Benussi Associates Limited
Contents
Contents

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

Page 1
Russell Benussi Associates Limited
Balance Sheet
As At 29 October 2025
Balance Sheet
Registered number: 03892397

| 29 October 2025 | 29 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 238 |  | 298
|  |  | 238 |  | 298
CURRENT ASSETS
Debtors | 6 | 63,277 |  | 124,650 |
Cash at bank and in hand |  | 254,486 |  | 1,714 |
|  | 317,763 |  | 126,364 |
Creditors: Amounts Falling Due Within One Year | 7 | (310,927 ) |  | (113,045 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 6,836 |  | 13,319
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,074 |  | 13,617
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (9,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (93 )
NET ASSETS |  |  | 7,074 |  | 4,357
CAPITAL AND RESERVES
Called up share capital |  |  | 2 |  | 2
Profit and Loss Account |  |  | 7,072 |  | 4,355
SHAREHOLDERS' FUNDS |  |  | 7,074 |  | 4,357

Page 1
Page 2
Russell Benussi Associates Limited
Balance Sheet (continued)
As At 29 October 2025
For the year ending 29 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 J R Benussi Director
16 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Russell Benussi Associates Limited
Notes to the Financial Statements
For The Year Ended 29 October 2025
Notes to the Financial Statements
1. General Information
Russell Benussi Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03892397 . The registered office is 33 Wolverhampton Road, Cannock, WS11 1AP.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. 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

2.5. 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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
Russell Benussi Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 October 2025
2.7. 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. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 30 October 2024 | 128,000
As at 29 October 2025 | 128,000
Amortisation
As at 30 October 2024 | 128,000
As at 29 October 2025 | 128,000
Net Book Value
As at 29 October 2025 | -
As at 30 October 2024 | -

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 30 October 2024 | 4,094
As at 29 October 2025 | 4,094
Depreciation
As at 30 October 2024 | 3,796
Provided during the period | 60
As at 29 October 2025 | 3,856
Net Book Value
As at 29 October 2025 | 238
As at 30 October 2024 | 298

Page 4
Page 5
Russell Benussi Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 October 2025
6. Debtors

| 29 October 2025 |  | 29 October 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | - |  | 61,373
Other debtors | 63,277 |  | 63,277
| 63,277 |  | 124,650

7. Creditors: Amounts Falling Due Within One Year

| 29 October 2025 |  | 29 October 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 24,962 |  | 6,009
Bank loans and overdrafts | 9,167 |  | 10,000
Amounts owed to group undertakings | 207,149 |  | 6,065
Other creditors | 28,856 |  | 38,365
Taxation and social security | 40,793 |  | 52,606
| 310,927 |  | 113,045

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

| 29 October 2025 |  | 29 October 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 9,167

9. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transactions with wholly owned subsidiaries within the group.
At the year end the directors loan account for Mr & Mrs Benussi was jointly overdrawn by £47,491 (2024: £47,491)
10. Ultimate Controlling Party
The company is 100% owned by A.D.L.Z. (Benussi) Ltd, a company incorporated in the UK and under the control of Mr J Benussi.
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