Acorah Software Products - Accounts Production 19.3.600 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 03739792 S W Maher S W Maher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03739792 2025-01-31 03739792 2026-01-31 03739792 2025-02-01 2026-01-31 03739792 frs-core:CurrentFinancialInstruments 2026-01-31 03739792 frs-core:ComputerEquipment 2026-01-31 03739792 frs-core:ComputerEquipment 2025-02-01 2026-01-31 03739792 frs-core:ComputerEquipment 2025-01-31 03739792 frs-core:FurnitureFittings 2026-01-31 03739792 frs-core:FurnitureFittings 2025-02-01 2026-01-31 03739792 frs-core:FurnitureFittings 2025-01-31 03739792 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-01-31 03739792 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-01 2026-01-31 03739792 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 03739792 frs-core:PlantMachinery 2026-01-31 03739792 frs-core:PlantMachinery 2025-02-01 2026-01-31 03739792 frs-core:PlantMachinery 2025-01-31 03739792 frs-core:CapitalRedemptionReserve 2026-01-31 03739792 frs-core:ShareCapital 2026-01-31 03739792 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 03739792 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 03739792 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 03739792 frs-bus:SmallEntities 2025-02-01 2026-01-31 03739792 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 03739792 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 03739792 frs-bus:OrdinaryShareClass1 2025-02-01 2026-01-31 03739792 frs-bus:OrdinaryShareClass1 2026-01-31 03739792 frs-bus:OrdinaryShareClass2 2025-02-01 2026-01-31 03739792 frs-bus:OrdinaryShareClass2 2026-01-31 03739792 frs-bus:OrdinaryShareClass3 2025-02-01 2026-01-31 03739792 frs-bus:OrdinaryShareClass3 2026-01-31 03739792 frs-bus:OrdinaryShareClass4 2025-02-01 2026-01-31 03739792 frs-bus:OrdinaryShareClass4 2026-01-31 03739792 frs-bus:OrdinaryShareClass5 2025-02-01 2026-01-31 03739792 frs-bus:OrdinaryShareClass5 2026-01-31 03739792 frs-bus:Director1 2025-02-01 2026-01-31 03739792 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 03739792 frs-countries:EnglandWales 2025-02-01 2026-01-31 03739792 2024-01-31 03739792 2025-01-31 03739792 2024-02-01 2025-01-31 03739792 frs-core:CurrentFinancialInstruments 2025-01-31 03739792 frs-core:CapitalRedemptionReserve 2025-01-31 03739792 frs-core:ShareCapital 2025-01-31 03739792 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 03739792 frs-bus:OrdinaryShareClass1 2024-02-01 2025-01-31 03739792 frs-bus:OrdinaryShareClass2 2024-02-01 2025-01-31 03739792 frs-bus:OrdinaryShareClass3 2024-02-01 2025-01-31 03739792 frs-bus:OrdinaryShareClass4 2024-02-01 2025-01-31 03739792 frs-bus:OrdinaryShareClass5 2024-02-01 2025-01-31
Registered number: 03739792
Grafters Recruitment Consultants Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Grafters Recruitment Consultants Ltd
Contents
Contents

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

Page 1
Grafters Recruitment Consultants Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 03739792

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 11,697 |  | 13,258
|  |  | 11,697 |  | 13,258
CURRENT ASSETS
Debtors | 5 | 235,678 |  | 140,412 |
Cash at bank and in hand |  | 24,943 |  | 186,404 |
|  | 260,621 |  | 326,816 |
Creditors: Amounts Falling Due Within One Year | 6 | (168,322 ) |  | (130,548 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 92,299 |  | 196,268
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 103,996 |  | 209,526
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (163 ) |  | (481 )
NET ASSETS |  |  | 103,833 |  | 209,045
CAPITAL AND RESERVES
Called up share capital | 7 |  | 61 |  | 105
Capital redemption reserve |  |  | 44 |  | -
Profit and Loss Account |  |  | 103,728 |  | 208,940
SHAREHOLDERS' FUNDS |  |  | 103,833 |  | 209,045

Page 1
Page 2
Grafters Recruitment Consultants Ltd
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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

S W Maher Director
21/08/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Grafters Recruitment Consultants Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Grafters Recruitment Consultants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03739792 . The registered office is 5 Cornfield Terrace, Eastbourne, East Sussex, BN21 4NN.
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 are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Significant judgements and estimations
No significant judgements have had to be made by the directors in preparing these financial statements.
No key assumptions have had to be made by the directors in preparing these financial statements.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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, assets held under finance leases are depreciated in the same way as owned assets:

Leasehold | None provided
Plant & Machinery | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 4 year straight line

At each balance sheet date the company reviews the carrying amounts of its property, plant and equipment to determine whether there is any indication that any items of property, plant and equipment have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss if any. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.
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Page 4
Grafters Recruitment Consultants Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.5. 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 profit and loss account as incurred.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 68 (2025: 53)
68 53
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Page 5
Grafters Recruitment Consultants Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 February 2025 | 9,733 | 45,281 | 9,674 | 48,761 | 113,449
Additions | - | - | - | 340 | 340
As at 31 January 2026 | 9,733 | 45,281 | 9,674 | 49,101 | 113,789
Depreciation
As at 1 February 2025 | - | 44,970 | 8,766 | 46,455 | 100,191
Provided during the period | - | 78 | 227 | 1,596 | 1,901
As at 31 January 2026 | - | 45,048 | 8,993 | 48,051 | 102,092
Net Book Value
As at 31 January 2026 | 9,733 | 233 | 681 | 1,050 | 11,697
As at 1 February 2025 | 9,733 | 311 | 908 | 2,306 | 13,258

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 232,558 |  | 135,302
Other debtors | 3,120 |  | 5,110
| 235,678 |  | 140,412

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,153 |  | -
Other creditors | 74,862 |  | 36,312
Taxation and social security | 90,307 |  | 94,236
| 168,322 |  | 130,548

Page 5
Page 6
Grafters Recruitment Consultants Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
58 Ordinary Shares of £ 1.00 each | 58 |  | 100
0 Ordinary A shares of £ 1.00 each | - |  | 1
1 Ordinary B shares of £ 1.00 each | 1 |  | 1
0 Ordinary C shares of £ 1.00 each | - |  | 1
1 Ordinary D shares of £ 1.00 each | 1 |  | 1
1 Ordinary E shares of £ 1.00 each | 1 |  | 1
| 61 |  | 105

Shares disposed during the period: | £
42 Ordinary Shares of £ 1.00 each | (42)
1 Ordinary A shares of £ 1.00 each | (1)
1 Ordinary C shares of £ 1.00 each | (1)
| (44)

During the year, the company completed a purchase of own-share capital and cancelled the shares re-purchased upon completion. The breakdown of the shares cancelled can be seen above.
8. Pension Commitments
The company operates a defined contribution pension scheme for the employees of the company. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £272 (2025 - £580) were due to the fund. They are included in Other Creditors.
9. Related Party Transactions
During the year, S W Maher, a director of the company provided the company with a loan. This loan is unsecured, interest free and repayable on demand. At the reporting date, the amount owing to S W Maher was £2,354 (2025 - NIL) and is included in creditors.
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