Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 10 August 2026 1 April 2025 31 March 2026 31 March 2026 14853333 Mr Kieran Gill Mr Steven Wearne Mr Matthew Bennion Mr Paul Ruddick Mr Michael Ruddick iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14853333 2025-03-31 14853333 2026-03-31 14853333 2025-04-01 2026-03-31 14853333 frs-core:CurrentFinancialInstruments 2026-03-31 14853333 frs-core:Non-currentFinancialInstruments 2026-03-31 14853333 frs-core:BetweenOneFiveYears 2026-03-31 14853333 frs-core:ComputerEquipment 2026-03-31 14853333 frs-core:ComputerEquipment 2025-04-01 2026-03-31 14853333 frs-core:ComputerEquipment 2025-03-31 14853333 frs-core:MotorVehicles 2026-03-31 14853333 frs-core:MotorVehicles 2025-04-01 2026-03-31 14853333 frs-core:MotorVehicles 2025-03-31 14853333 frs-core:PlantMachinery 2026-03-31 14853333 frs-core:PlantMachinery 2025-04-01 2026-03-31 14853333 frs-core:PlantMachinery 2025-03-31 14853333 frs-core:WithinOneYear 2026-03-31 14853333 frs-core:ShareCapital 2026-03-31 14853333 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 14853333 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14853333 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 14853333 frs-bus:SmallEntities 2025-04-01 2026-03-31 14853333 frs-bus:Audited 2025-04-01 2026-03-31 14853333 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14853333 frs-core:UnlistedNon-exchangeTraded 2026-03-31 14853333 frs-core:UnlistedNon-exchangeTraded 2025-03-31 14853333 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 14853333 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 14853333 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 14853333 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 14853333 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 14853333 frs-bus:Director1 2025-04-01 2026-03-31 14853333 frs-bus:Director2 2025-04-01 2026-03-31 14853333 frs-bus:Director3 2025-04-01 2026-03-31 14853333 frs-bus:Director4 2025-04-01 2026-03-31 14853333 frs-bus:Director5 2025-04-01 2026-03-31 14853333 frs-countries:EnglandWales 2025-04-01 2026-03-31 14853333 2024-03-31 14853333 2025-03-31 14853333 2024-04-01 2025-03-31 14853333 frs-core:CurrentFinancialInstruments 2025-03-31 14853333 frs-core:Non-currentFinancialInstruments 2025-03-31 14853333 frs-core:BetweenOneFiveYears 2025-03-31 14853333 frs-core:ComputerEquipment 2024-04-01 2025-03-31 14853333 frs-core:MotorVehicles 2024-04-01 2025-03-31 14853333 frs-core:PlantMachinery 2024-04-01 2025-03-31 14853333 frs-core:WithinOneYear 2025-03-31 14853333 frs-core:ShareCapital 2025-03-31 14853333 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 14853333
Enlight10 Limited
Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 14853333
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 263,919 82,949
Investments 5 100,000 -
363,919 82,949
CURRENT ASSETS
Stocks 6 303,850 108,464
Debtors 7 3,757,135 4,089,672
Cash at bank and in hand 6,089,788 113,172
10,150,773 4,311,308
Creditors: Amounts Falling Due Within One Year 8 (6,387,020 ) (3,048,493 )
NET CURRENT ASSETS (LIABILITIES) 3,763,753 1,262,815
TOTAL ASSETS LESS CURRENT LIABILITIES 4,127,672 1,345,764
Creditors: Amounts Falling Due After More Than One Year 9 (88,164 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (31,968 ) (148 )
NET ASSETS 4,007,540 1,345,616
CAPITAL AND RESERVES
Called up share capital 11 200 200
Profit and Loss Account 4,007,340 1,345,416
SHAREHOLDERS' FUNDS 4,007,540 1,345,616
Page 1
Page 2
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 Steven Wearne
Director
10/08/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Enlight10 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14853333 . The registered office is Unit 129-130 Metal Box Factory, 30 Great Guildford Street, London, SE1 0HS.
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
Construction contracts
When the outcome of a construction contract can be estimated reliably, contract cost and turnover are recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the value of work certified or according to the percentage of expected contract value completed.
Where the outcome cannot be measured reliably, contract costs are recognised as an expense in the period in which they are incurred, and contract turnover is recognised to the extent of costs incurred that it is probable will be recoverable.
When it is probable that the contract costs will exceed the total contract turnover, the expected loss is recognised as an expense immediately, with a corresponding provision.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Small items of plant and equipment, including hand tools, with an expected useful economic life of less than one year are expensed as incurred. 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 straight line over 3 years
Motor Vehicles straight line over 5 years
Computer Equipment straight line over 3 years
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.
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.
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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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Investments
Fixed asset investments are measured at cost, less accumulated impairment losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 53 (2025: 25)
53 25
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 57,817 46,790 - 104,607
Additions 17,887 192,235 32,151 242,273
As at 31 March 2026 75,704 239,025 32,151 346,880
Depreciation
As at 1 April 2025 9,636 12,022 - 21,658
Provided during the period 21,208 33,541 6,554 61,303
As at 31 March 2026 30,844 45,563 6,554 82,961
Net Book Value
As at 31 March 2026 44,860 193,462 25,597 263,919
As at 1 April 2025 48,181 34,768 - 82,949
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Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2026 2025
£ £
Plant & Machinery 15,951 -
Motor Vehicles 116,842 -
Computer Equipment 25,597 -
158,390 -
5. Investments
Unlisted
£
Cost or Valuation
As at 1 April 2025 -
Additions 100,000
As at 31 March 2026 100,000
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 100,000
As at 1 April 2025 -
6. Stocks
2026 2025
£ £
Materials 303,850 108,464
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 216,501 -
Prepayments and accrued income 1,246,970 520,615
Other debtors 9,978 1,074
VAT 556,914 336,977
Amounts owed by group undertakings 1,726,772 3,231,006
3,757,135 4,089,672
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8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 37,471 -
Trade creditors 1,634,294 1,804,869
Corporation tax 330,384 296,294
Other taxes and social security 143,352 97,877
Net wages 19,477 -
Other creditors 8,176 -
Accruals and deferred income 4,213,076 848,663
Directors' loan accounts 790 790
6,387,020 3,048,493
At the reporting date, pension contributions of £8,176 were outstanding (2025: debtor of £1,074).
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 88,164 -
The company’s obligations under finance leases and hire purchase contracts are secured on the underlying assets.
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 37,471 -
Later than one year and not later than five years 88,164 -
125,635 -
125,635 -
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 200 200
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026
2025
£
£
Total Commitment
88,500
-
13. Ultimate Parent Undertaking
For the year to the reporting date, the ultimate parent undertaking and the smallest and largest group to consolidate these financial statements is Reds10 (UK) Limited. Copies of the Reds10 (UK) Limited consolidated financial statements can be obtained from the registered office of Reds10 (UK) Limited at 129 – 131 Metal Box Factory, 30 Great Guildford Street, Borough, London, England, SE1 0HS.
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14. Audit Information
The auditor's report on the accounts of Enlight10 Limited for the year ended 31 March 2026 was unqualified.
The auditor's report was signed by James Rylatt (Senior Statutory Auditor) for and on behalf of Jamieson Alexander Audit Limited , Statutory Auditor.
Jamieson Alexander Audit Limited
Chartered Accountants and Chartered Tax Advisors
Unit B2, The Point, Weaver Road
Lincoln
LN6 3QN
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