Acorah Software Products - Accounts Production 19.3.550 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 10376629 Gary Lawson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10376629 2024-09-30 10376629 2025-09-30 10376629 2024-10-01 2025-09-30 10376629 frs-core:CurrentFinancialInstruments 2025-09-30 10376629 frs-core:Non-currentFinancialInstruments 2025-09-30 10376629 frs-core:BetweenOneFiveYears 2025-09-30 10376629 frs-core:ComputerEquipment 2025-09-30 10376629 frs-core:ComputerEquipment 2024-10-01 2025-09-30 10376629 frs-core:ComputerEquipment 2024-09-30 10376629 frs-core:PlantMachinery 2025-09-30 10376629 frs-core:PlantMachinery 2024-10-01 2025-09-30 10376629 frs-core:PlantMachinery 2024-09-30 10376629 frs-core:WithinOneYear 2025-09-30 10376629 frs-core:ShareCapital 2025-09-30 10376629 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10376629 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10376629 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 10376629 frs-bus:SmallEntities 2024-10-01 2025-09-30 10376629 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10376629 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10376629 frs-bus:Director1 2024-10-01 2025-09-30 10376629 frs-bus:Director1 2024-09-30 10376629 frs-bus:Director1 2025-09-30 10376629 frs-countries:EnglandWales 2024-10-01 2025-09-30 10376629 2023-09-30 10376629 2024-09-30 10376629 2023-10-01 2024-09-30 10376629 frs-core:CurrentFinancialInstruments 2024-09-30 10376629 frs-core:Non-currentFinancialInstruments 2024-09-30 10376629 frs-core:BetweenOneFiveYears 2024-09-30 10376629 frs-core:WithinOneYear 2024-09-30 10376629 frs-core:ShareCapital 2024-09-30 10376629 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 10376629
Easyaire Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Easyaire Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Easyaire Ltd
Statement of Financial Position
As At 30 September 2025
Statement of Financial Position
Registered number: 10376629

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 22,043 |  | 17,005
|  |  | 22,043 |  | 17,005
CURRENT ASSETS
Debtors | 5 | 66,810 |  | 27,330 |
Cash at bank and in hand |  | 12,191 |  | 1,534 |
|  | 79,001 |  | 28,864 |
Creditors: Amounts Falling Due Within One Year | 6 | (44,186 ) |  | (10,877 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 34,815 |  | 17,987
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 56,858 |  | 34,992
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (10,267 ) |  | (14,813 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,821 ) |  | (3,231 )
NET ASSETS |  |  | 41,770 |  | 16,948
CAPITAL AND RESERVES
Called up share capital | 9 |  | 110 |  | 110
Income Statement |  |  | 41,660 |  | 16,838
SHAREHOLDERS' FUNDS |  |  | 41,770 |  | 16,948

Page 1
Page 2
Easyaire Ltd
Statement of Financial Position (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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

Gary Lawson Director
22nd June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Easyaire Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Easyaire Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10376629 . The registered office is 195 Hall Road, Northfleet, Gravesend, KENT , DA11 8AJ.
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:

Plant & Machinery | 25% on cost
Computer Equipment | 33.33% straight line

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 income statement 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 income statement as incurred.
Page 3
Page 4
Easyaire Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 48,051 | 1,136 | 49,187
Additions | 14,146 | 179 | 14,325
Disposals | (21,561 ) | - | (21,561 )
As at 30 September 2025 | 40,636 | 1,315 | 41,951
Depreciation
As at 1 October 2024 | 31,180 | 1,002 | 32,182
Provided during the period | 9,160 | 127 | 9,287
Disposals | (21,561 ) | - | (21,561 )
As at 30 September 2025 | 18,779 | 1,129 | 19,908

...CONTINUED
Page 4
Page 5
Easyaire Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025 | 21,857 | 186 | 22,043
As at 1 October 2024 | 16,871 | 134 | 17,005

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 42,432 |  | 16,970
Other debtors | 3,693 |  | 3,603
Corporation tax recoverable assets | - |  | 306
VAT | 12,895 |  | 81
Director's loan account | 7,790 |  | 6,370
| 66,810 |  | 27,330

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 4,549 |  | 4,549
Trade creditors | 18,863 |  | 3,773
Corporation tax | 17,769 |  | -
Other creditors | 1,309 |  | 806
Accruals and deferred income | 1,696 |  | 1,749
| 44,186 |  | 10,877

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 10,267 |  | 14,813

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 4,549 |  | 4,549
Later than one year and not later than five years | 10,267 |  | 14,813
| 14,816 |  | 19,362
| 14,816 |  | 19,362

Page 5
Page 6
Easyaire Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 110 |  | 110

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Gary Lawson | 6,370 | 7,790 | 6,370 | - | 7,790

The above loan is unsecured, interest is charged at HMRC rates and the loan is repayable on demand.
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