Acorah Software Products - Accounts Production 19.3.600 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 10359431 Mr Daniel Deabreu Mr Mario Deabreu iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10359431 2024-09-30 10359431 2025-09-30 10359431 2024-10-01 2025-09-30 10359431 frs-core:CurrentFinancialInstruments 2025-09-30 10359431 frs-core:Non-currentFinancialInstruments 2025-09-30 10359431 frs-core:ComputerEquipment 2025-09-30 10359431 frs-core:ComputerEquipment 2024-10-01 2025-09-30 10359431 frs-core:ComputerEquipment 2024-09-30 10359431 frs-core:FurnitureFittings 2025-09-30 10359431 frs-core:FurnitureFittings 2024-10-01 2025-09-30 10359431 frs-core:FurnitureFittings 2024-09-30 10359431 frs-core:ShareCapital 2025-09-30 10359431 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10359431 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10359431 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 10359431 frs-bus:SmallEntities 2024-10-01 2025-09-30 10359431 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10359431 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10359431 frs-bus:OrdinaryShareClass1 2024-10-01 2025-09-30 10359431 frs-bus:OrdinaryShareClass1 2025-09-30 10359431 frs-bus:Director1 2024-10-01 2025-09-30 10359431 frs-bus:Director2 2024-10-01 2025-09-30 10359431 frs-countries:EnglandWales 2024-10-01 2025-09-30 10359431 2023-09-30 10359431 2024-09-30 10359431 2023-10-01 2024-09-30 10359431 frs-core:CurrentFinancialInstruments 2024-09-30 10359431 frs-core:Non-currentFinancialInstruments 2024-09-30 10359431 frs-core:ShareCapital 2024-09-30 10359431 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 10359431 frs-bus:OrdinaryShareClass1 2023-10-01 2024-09-30
Registered number: 10359431
Enmore Construction Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Enmore Construction Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Enmore Construction Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 10359431

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,163 |  | 5,174
|  |  | 5,163 |  | 5,174
CURRENT ASSETS
Stocks |  | 2,586 |  | 21,253 |
Debtors | 5 | 48 |  | 61,236 |
Cash at bank and in hand |  | 127,011 |  | 1 |
|  | 129,645 |  | 82,490 |
Creditors: Amounts Falling Due Within One Year | 6 | (129,275 ) |  | (74,281 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 370 |  | 8,209
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,533 |  | 13,383
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (6,667 )
NET ASSETS |  |  | 5,533 |  | 6,716
CAPITAL AND RESERVES
Called up share capital | 8 |  | 60 |  | 60
Profit and Loss Account |  |  | 5,473 |  | 6,656
SHAREHOLDERS' FUNDS |  |  | 5,533 |  | 6,716

Page 1
Page 2
Enmore Construction Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 Daniel Deabreu Director | Mr Mario Deabreu Director
29 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Enmore Construction Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Enmore Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10359431 . The registered office is 37 Captains Walk Clevedon Road, Llanrumney, Cardiff, CF3 4BE.
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 for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured 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:

Tools & Equipment | 20% reducing balance
Computer Equipment | 20% reducing balance

2.4. 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.
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
All of the financial instruments applying to the company are basic as defied in the Accounting Standard, and as such are initially recognised at the transaction price. Debt instruments are subsequently measured at amortised cost.
Page 3
Page 4
Enmore Construction Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. 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 4
Page 5
Enmore Construction Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Tools & Equipment | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 12,373 | 861 | 13,234
Additions | 1,110 | 391 | 1,501
Disposals | (449 ) | - | (449 )
As at 30 September 2025 | 13,034 | 1,252 | 14,286
Depreciation
As at 1 October 2024 | 7,609 | 451 | 8,060
Provided during the period | 1,076 | 95 | 1,171
Disposals | (108 ) | - | (108 )
As at 30 September 2025 | 8,577 | 546 | 9,123
Net Book Value
As at 30 September 2025 | 4,457 | 706 | 5,163
As at 1 October 2024 | 4,764 | 410 | 5,174

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 48 |  | 54,902
Taxes and social security | - |  | 6,334
| 48 |  | 61,236

Page 5
Page 6
Enmore Construction Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 50,181 |  | 4,584
Bank loans and overdrafts | 6,667 |  | 17,625
Other taxes and social security | 15,061 |  | 32,789
Sundry creditors | 604 |  | 441
Accrual and deferred income | 42,079 |  | 4,950
Directors' loan accounts | 14,683 |  | 13,892
| 129,275 |  | 74,281

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 6,667

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
60 Ordinary Shares of £ 1.00 each | 60 |  | 60

Page 6