Acorah Software Products - Accounts Production 19.3.600 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13826284 Mr W Han iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13826284 2024-12-31 13826284 2025-12-31 13826284 2025-01-01 2025-12-31 13826284 frs-core:CurrentFinancialInstruments 2025-12-31 13826284 frs-core:ComputerEquipment 2025-12-31 13826284 frs-core:ComputerEquipment 2025-01-01 2025-12-31 13826284 frs-core:ComputerEquipment 2024-12-31 13826284 frs-core:FurnitureFittings 2025-12-31 13826284 frs-core:FurnitureFittings 2025-01-01 2025-12-31 13826284 frs-core:FurnitureFittings 2024-12-31 13826284 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 13826284 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 13826284 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 13826284 frs-core:MotorVehicles 2025-12-31 13826284 frs-core:MotorVehicles 2025-01-01 2025-12-31 13826284 frs-core:MotorVehicles 2024-12-31 13826284 frs-core:PlantMachinery 2025-12-31 13826284 frs-core:PlantMachinery 2025-01-01 2025-12-31 13826284 frs-core:PlantMachinery 2024-12-31 13826284 frs-core:ShareCapital 2025-12-31 13826284 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13826284 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13826284 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13826284 frs-bus:SmallEntities 2025-01-01 2025-12-31 13826284 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13826284 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13826284 frs-bus:Director1 2025-01-01 2025-12-31 13826284 frs-countries:EnglandWales 2025-01-01 2025-12-31 13826284 2023-12-31 13826284 2024-12-31 13826284 2024-01-01 2024-12-31 13826284 frs-core:CurrentFinancialInstruments 2024-12-31 13826284 frs-core:ShareCapital 2024-12-31 13826284 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 13826284
Excel Group Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13826284
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 43,032 53,852
43,032 53,852
CURRENT ASSETS
Stocks 5 212,213 224,853
Debtors 6 151,930 144,472
Cash at bank and in hand 116,375 54,366
480,518 423,691
Creditors: Amounts Falling Due Within One Year 7 (539,857 ) (544,436 )
NET CURRENT ASSETS (LIABILITIES) (59,339 ) (120,745 )
TOTAL ASSETS LESS CURRENT LIABILITIES (16,307 ) (66,893 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 - (635 )
NET LIABILITIES (16,307 ) (67,528 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (16,407 ) (67,628 )
SHAREHOLDERS' FUNDS (16,307) (67,528)
Page 1
Page 2
For the year ending 31 December 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 Profit and Loss Account.
On behalf of the board
Mr W Han
Director
18 August 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Excel Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13826284 . The registered office is 15 Fourth Avenue, Trafford Park, Manchester, M17 1DB.
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. Going Concern Disclosure
The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Leasehold 20% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 20% reducing balance
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.
Page 3
Page 4
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2025 2,889 6,557 50,660 3,077
Additions 1 - - 550
As at 31 December 2025 2,890 6,557 50,660 3,627
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 January 2025 578 1,712 10,132 969
Provided during the period 578 1,211 8,106 664
As at 31 December 2025 1,156 2,923 18,238 1,633
Net Book Value
As at 31 December 2025 1,734 3,634 32,422 1,994
As at 1 January 2025 2,311 4,845 40,528 2,108
Computer Equipment Total
£ £
Cost
As at 1 January 2025 5,221 68,404
Additions - 551
As at 31 December 2025 5,221 68,955
Depreciation
As at 1 January 2025 1,161 14,552
Provided during the period 812 11,371
As at 31 December 2025 1,973 25,923
Net Book Value
As at 31 December 2025 3,248 43,032
As at 1 January 2025 4,060 53,852
5. Stocks
2025 2024
£ £
Stock 212,213 224,853
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 110,206 102,706
Prepayments and accrued income 12,424 12,466
Other debtors 29,300 29,300
151,930 144,472
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 6,446 -
Other creditors 490,397 509,037
Taxation and social security 43,014 35,399
539,857 544,436
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences - 635
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6