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 09828046 T Viccars A Temple iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09828046 2024-10-31 09828046 2025-10-31 09828046 2024-11-01 2025-10-31 09828046 frs-core:CurrentFinancialInstruments 2025-10-31 09828046 frs-core:ComputerEquipment 2025-10-31 09828046 frs-core:ComputerEquipment 2024-11-01 2025-10-31 09828046 frs-core:ComputerEquipment 2024-10-31 09828046 frs-core:PlantMachinery 2025-10-31 09828046 frs-core:PlantMachinery 2024-11-01 2025-10-31 09828046 frs-core:PlantMachinery 2024-10-31 09828046 frs-core:ShareCapital 2025-10-31 09828046 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09828046 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09828046 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09828046 frs-bus:SmallEntities 2024-11-01 2025-10-31 09828046 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09828046 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09828046 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-10-31 09828046 frs-bus:Director1 2024-11-01 2025-10-31 09828046 frs-bus:Director2 2024-11-01 2025-10-31 09828046 1 2024-11-01 2025-10-31 09828046 frs-countries:EnglandWales 2024-11-01 2025-10-31 09828046 2023-10-31 09828046 2024-10-31 09828046 2023-11-01 2024-10-31 09828046 frs-core:CurrentFinancialInstruments 2024-10-31 09828046 frs-core:ShareCapital 2024-10-31 09828046 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 09828046 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-10-31 09828046 1 2023-11-01 2024-10-31
Registered number: 09828046
Ascend Lift Services Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
K J Pittalis and Partners LLP
Chartered Certified Accountants
Global House, 303 Ballards Lane
London
N12 8NP
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09828046
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 51,612 41,081
51,612 41,081
CURRENT ASSETS
Debtors 6 120,414 107,951
Cash at bank and in hand 53,149 134,069
173,563 242,020
Creditors: Amounts Falling Due Within One Year 7 (34,072 ) (56,053 )
NET CURRENT ASSETS (LIABILITIES) 139,491 185,967
TOTAL ASSETS LESS CURRENT LIABILITIES 191,103 227,048
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (9,806 ) (7,805 )
NET ASSETS 181,297 219,243
CAPITAL AND RESERVES
Called up share capital 100 100
Income Statement 181,197 219,143
SHAREHOLDERS' FUNDS 181,297 219,243
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 Income Statement.
On behalf of the board
T Viccars
Director
29 July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Ascend Lift Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09828046 . The registered office is Global House, 303 Ballards Lane, London, N12 8NP.
The presentation currency of the financial statements is the Pound Sterling (£).
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 represents sales of services net of VAT and trade discounts. Turnover is recognised when the services are provided to the customer.
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 20% on reducing balance
Computer Equipment 20% on 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 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 6)
7 6
4. Tax on Profit
Tax Rate 2025 2024
2025 2024 £ £
Current tax
UK Corporation Tax 16.2% 25.4% 6,526 17,386
Deferred Tax
Deferred taxation 2,001 (1,610 )
Total tax charge for the period 8,527 15,776
2025 2024
£ £
Profit before tax 40,301 68,406
Breakdown of tax charge is:
Tax on profit at 16.2% (UK standard rate) 6,526 17,386
Short term timing differences 2,001 (1,610 )
Total tax charge for the period 8,527 15,776
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 November 2024 74,180 2,063 76,243
Additions 18,395 4,964 23,359
As at 31 October 2025 92,575 7,027 99,602
Depreciation
As at 1 November 2024 33,802 1,360 35,162
Provided during the period 11,694 1,134 12,828
As at 31 October 2025 45,496 2,494 47,990
Net Book Value
As at 31 October 2025 47,079 4,533 51,612
As at 1 November 2024 40,378 703 41,081
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 40,526 105,280
Other debtors 79,888 2,671
120,414 107,951
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 888 1,003
Other creditors 11,346 6,403
Taxation and social security 21,838 48,647
34,072 56,053
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Accelerated capital allowances 2,001 9,415
Other timing differences 7,805 (1,610)
9,806 7,805
Page 5