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 10444788 Mr M A Hopewell Mr J N Shepherd Mrs S V Shepherd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10444788 2024-10-31 10444788 2025-10-31 10444788 2024-11-01 2025-10-31 10444788 frs-core:CurrentFinancialInstruments 2025-10-31 10444788 frs-core:Non-currentFinancialInstruments 2025-10-31 10444788 frs-core:ComputerEquipment 2024-11-01 2025-10-31 10444788 frs-core:FurnitureFittings 2024-11-01 2025-10-31 10444788 frs-core:PlantMachinery 2025-10-31 10444788 frs-core:PlantMachinery 2024-11-01 2025-10-31 10444788 frs-core:PlantMachinery 2024-10-31 10444788 frs-core:ShareCapital 2025-10-31 10444788 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 10444788 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10444788 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 10444788 frs-bus:SmallEntities 2024-11-01 2025-10-31 10444788 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 10444788 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 10444788 frs-core:CostValuation 2024-10-31 10444788 frs-core:AdditionsToInvestments 2025-10-31 10444788 frs-core:CostValuation 2025-10-31 10444788 frs-core:ProvisionsForImpairmentInvestments 2024-10-31 10444788 frs-core:ProvisionsForImpairmentInvestments 2025-10-31 10444788 frs-bus:Director1 2024-11-01 2025-10-31 10444788 frs-bus:Director2 2024-11-01 2025-10-31 10444788 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 10444788 frs-countries:EnglandWales 2024-11-01 2025-10-31 10444788 2023-10-31 10444788 2024-10-31 10444788 2023-11-01 2024-10-31 10444788 frs-core:CurrentFinancialInstruments 2024-10-31 10444788 frs-core:Non-currentFinancialInstruments 2024-10-31 10444788 frs-core:ShareCapital 2024-10-31 10444788 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 10444788
Morgan Ellis Lifts LTD
Unaudited Financial Statements
For The Year Ended 31 October 2025
Morgan Ellis Lifts LTD
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Morgan Ellis Lifts LTD
Statement of Financial Position
As At 31 October 2025
Statement of Financial Position
Registered number: 10444788

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 3 |  | 23,198 |  | 31,384
Investments | 4 |  | 17,050 |  | 16,950
|  |  | 40,248 |  | 48,334
CURRENT ASSETS
Debtors | 5 | 732,554 |  | 482,863 |
Cash at bank and in hand |  | 418,035 |  | 208,928 |
|  | 1,150,589 |  | 691,791 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,050,523 ) |  | (557,546 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 100,066 |  | 134,245
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 140,314 |  | 182,579
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (19,283 ) |  | (21,132 )
NET ASSETS |  |  | 121,031 |  | 161,447
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Income Statement |  |  | 120,931 |  | 161,347
SHAREHOLDERS' FUNDS |  |  | 121,031 |  | 161,447

Page 1
Page 2
Morgan Ellis Lifts LTD
Statement of Financial Position (continued)
As At 31 October 2025
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 Income Statement.
On behalf of the board

Mr M A Hopewell Director | Mr J N Shepherd Director
1 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Morgan Ellis Lifts LTD
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

1.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
1.5. 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 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 10)
13 10
Page 3
Page 4
Morgan Ellis Lifts LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 November 2024 | 81,915
Additions | 1,731
As at 31 October 2025 | 83,646
Depreciation
As at 1 November 2024 | 50,531
Provided during the period | 9,917
As at 31 October 2025 | 60,448
Net Book Value
As at 31 October 2025 | 23,198
As at 1 November 2024 | 31,384

4. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 16,950
Additions | 100
As at 31 October 2025 | 17,050
Provision
As at 1 November 2024 | -
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | 17,050
As at 1 November 2024 | 16,950

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 398,689 |  | 221,227
Other debtors | 333,865 |  | 261,636
| 732,554 |  | 482,863

Page 4
Page 5
Morgan Ellis Lifts LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 904,933 |  | 353,385
Bank loans and overdrafts | 6,180 |  | 6,407
Other creditors | 17,153 |  | 32,150
Taxation and social security | 122,257 |  | 165,604
| 1,050,523 |  | 557,546

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 19,283 |  | 21,132

8. Share Capital

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

9. Related Party Transactions
Morgan Ellis Lifts Limited has loaned £29,108 (2024 - £22,388) to Home Lift Aftercare Limited, a company related by key management personnel. This amount is interest free and repayable on demand.
Page 5