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Registered number: 09824045
Ur-Eka Lighting And Controls Limited
Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 09824045
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 160,625 40,595
160,625 40,595
CURRENT ASSETS
Stocks 5 127,531 25,000
Debtors 6 439,580 397,263
Cash at bank and in hand 85,993 17,234
653,104 439,497
Creditors: Amounts Falling Due Within One Year 7 (406,380 ) (321,496 )
NET CURRENT ASSETS (LIABILITIES) 246,724 118,001
TOTAL ASSETS LESS CURRENT LIABILITIES 407,349 158,596
Creditors: Amounts Falling Due After More Than One Year 8 (260,029 ) (44,477 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,000 ) (9,000 )
NET ASSETS 141,320 105,119
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 141,220 105,019
SHAREHOLDERS' FUNDS 141,320 105,119
Page 1
Page 2
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 S Cunliffe
Director
27 July 2026
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Ur-Eka Lighting And Controls Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09824045 . The registered office is The Watts Building 3rd Floor, 24-26 Lever Street, Manchester, M1 1DW.
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:
Motor Vehicles 25% SL
Fixtures & Fittings 25% SL
Computer Equipment 33.3% SL
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.
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2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
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. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 6)
2 6
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 31,422 95,534 31,360 158,316
Additions 139,500 13,933 650 154,083
As at 31 October 2025 170,922 109,467 32,010 312,399
Depreciation
As at 1 November 2024 12,732 77,511 27,478 117,721
Provided during the period 24,639 6,142 3,272 34,053
As at 31 October 2025 37,371 83,653 30,750 151,774
Net Book Value
As at 31 October 2025 133,551 25,814 1,260 160,625
As at 1 November 2024 18,690 18,023 3,882 40,595
5. Stocks
2025 2024
£ £
Stock 25,000 25,000
Work in progress 102,531 -
127,531 25,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 94,576 163,623
Amounts owed by participating interests 120,762 59,576
Other debtors 224,242 174,064
439,580 397,263
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 23,313 4,262
Trade creditors 166,503 172,760
Bank loans and overdrafts 52,954 36,724
Other loans 40,500 -
Amounts owed to participating interests 39,477 39,477
Other creditors 16,419 15,701
Taxation and social security 67,214 52,572
406,380 321,496
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 97,472 10,598
Bank loans 162,557 33,879
260,029 44,477
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 23,313 4,262
Later than one year and not later than five years 97,472 10,598
120,785 14,860
120,785 14,860
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 14,727 19,857
Later than one year and not later than five years 74,029 102,756
88,756 122,613
12. 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 Stephen Cunliffe - 187,610 - - 187,610
The above loan is unsecured and repayable on demand. Interest is payable on the loan.
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