Acorah Software Products - Accounts Production 18.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04915640 Mr Stephen Whitby Mr Simon Lees iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04915640 2024-12-31 04915640 2025-12-31 04915640 2025-01-01 2025-12-31 04915640 frs-core:CurrentFinancialInstruments 2025-12-31 04915640 frs-core:ShareCapital 2025-12-31 04915640 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04915640 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04915640 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04915640 frs-bus:SmallEntities 2025-01-01 2025-12-31 04915640 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 04915640 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04915640 frs-bus:Director1 2025-01-01 2025-12-31 04915640 frs-bus:Director2 2025-01-01 2025-12-31 04915640 frs-countries:EnglandWales 2025-01-01 2025-12-31 04915640 2023-12-31 04915640 2024-12-31 04915640 2024-01-01 2024-12-31 04915640 frs-core:CurrentFinancialInstruments 2024-12-31 04915640 frs-core:ShareCapital 2024-12-31 04915640 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04915640
Estimators Online Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Lothian Accounting Limited (SC556470)
CA
3 Priory Gate
North Berwick
EH39 4SA
Estimators Online Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3—4

Page 1
Estimators Online Limited
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Estimators Online Limited for the year ended 31 December 2025 which comprise the profit and loss account and balance sheet from the company's accounting records and from information and explanations you have given me.
As a practising member of the Institute of Chartered Accountants of Scotland, I am subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts.
This report is made solely to the Board of Directors of Estimators Online Limited, as a body, in accordance with the terms of my engagement letter dated 10 July 2024. My work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts. To the fullest extent permitted by law, I do not accept responsibility to anyone other than Estimators Online Limited and its Board of Directors as a body for my work or for this report.
I have not been instructed to carry out an audit or a review of the accounts of Estimators Online Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the financial statements.

Michele-Ange Anderson
14/08/2026

Lothian Accounting Limited (SC556470)
CA
3 Priory Gate
North Berwick
EH39 4SA
Page 1
Page 2
Estimators Online Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 04915640

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 600,938 |  | 555,000 |
Cash at bank and in hand |  | 10,508 |  | 7,048 |
|  | 611,446 |  | 562,048 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 611,446 |  | 562,048
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 611,446 |  | 562,048
NET ASSETS |  |  | 611,446 |  | 562,048
CAPITAL AND RESERVES
Called up share capital | 6 |  | 20 |  | 20
Income Statement |  |  | 611,426 |  | 562,028
SHAREHOLDERS' FUNDS |  |  | 611,446 |  | 562,048

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 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 Income Statement.
On behalf of the board

Mr Simon Lees Director
14/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Estimators Online Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Estimators Online Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04915640 . The registered office is C/O Microbuild Ltd, 49 Peter Street, Manchester, M2 3NQ.
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. Financial Instruments
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and
Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's statement of financial position when the
company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements,
when there is a legally enforceable right to set off the recognised amounts and there is an intention
to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the
transaction is measured at the present value of the future receipts discounted at a market rate of
interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in
the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and
preference shares that are classified as debt, are initially recognised at transaction price unless the
arrangement constitutes a financing transaction, where the debt instrument is measured at the
present value of the future payments discounted at a market rate of interest. Financial liabilities
classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate
method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary
...CONTINUED
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Estimators Online Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.3. Financial Instruments - continued
course of business from suppliers. Amounts payable are classified as current liabilities if payment is
due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are
recognised initially at transaction price and subsequently measured at amortised cost using the
effective interest method.
2.4. 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
The Directors are office holders and do not have a service or employment contract with the Company.
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 13,500 |  | 13,926
Amounts owed by group undertakings | 587,438 |  | 541,074
| 600,938 |  | 555,000

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20 |  | 20

7. Related Party Transactions
The company's parent company is Microbuild Limited a company are registered in England and Wales.
The registered office of the parent company is 49 Peter Street, Manchester, M2 3NQ The ultimate controlling party are the directors.
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