Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04946464 Mr R North iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04946464 2024-12-31 04946464 2025-12-31 04946464 2025-01-01 2025-12-31 04946464 frs-core:CurrentFinancialInstruments 2025-12-31 04946464 frs-core:Non-currentFinancialInstruments 2025-12-31 04946464 frs-core:BetweenOneFiveYears 2025-12-31 04946464 frs-core:ComputerEquipment 2025-12-31 04946464 frs-core:ComputerEquipment 2025-01-01 2025-12-31 04946464 frs-core:ComputerEquipment 2024-12-31 04946464 frs-core:MotorVehicles 2025-12-31 04946464 frs-core:MotorVehicles 2025-01-01 2025-12-31 04946464 frs-core:MotorVehicles 2024-12-31 04946464 frs-core:PlantMachinery 2025-12-31 04946464 frs-core:PlantMachinery 2025-01-01 2025-12-31 04946464 frs-core:PlantMachinery 2024-12-31 04946464 frs-core:WithinOneYear 2025-12-31 04946464 frs-core:ShareCapital 2025-12-31 04946464 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04946464 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04946464 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04946464 frs-bus:SmallEntities 2025-01-01 2025-12-31 04946464 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04946464 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04946464 frs-bus:Director1 2025-01-01 2025-12-31 04946464 frs-countries:EnglandWales 2025-01-01 2025-12-31 04946464 2023-12-31 04946464 2024-12-31 04946464 2024-01-01 2024-12-31 04946464 frs-core:CurrentFinancialInstruments 2024-12-31 04946464 frs-core:Non-currentFinancialInstruments 2024-12-31 04946464 frs-core:BetweenOneFiveYears 2024-12-31 04946464 frs-core:WithinOneYear 2024-12-31 04946464 frs-core:ShareCapital 2024-12-31 04946464 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04946464
County Electrical Services Limited
Financial Statements
For The Year Ended 31 December 2025
RT Accountancy Services Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04946464
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 90,225 51,144
90,225 51,144
CURRENT ASSETS
Stocks 5 14,149 500
Debtors 6 108,575 78,004
Cash at bank and in hand 239,499 320,214
362,223 398,718
Creditors: Amounts Falling Due Within One Year 7 (110,610 ) (111,471 )
NET CURRENT ASSETS (LIABILITIES) 251,613 287,247
TOTAL ASSETS LESS CURRENT LIABILITIES 341,838 338,391
Creditors: Amounts Falling Due After More Than One Year 8 (24,430 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (22,556 ) -
NET ASSETS 294,852 338,391
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 294,752 338,291
SHAREHOLDERS' FUNDS 294,852 338,391
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 R North
Director
11/08/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
County Electrical Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04946464 . The registered office is Unit 1 Fernleigh Business Park, Blaby Road, Enderby, Leicester, LE19 4AQ.
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.
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
Motor Vehicles 25% on cost
Computer Equipment 25% on cost
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. 
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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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: 9 (2024: 8)
9 8
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 9,093 99,530 4,173 112,796
Additions 860 71,072 3,863 75,795
Disposals - (26,500 ) - (26,500 )
As at 31 December 2025 9,953 144,102 8,036 162,091
Depreciation
As at 1 January 2025 8,097 50,133 3,422 61,652
Provided during the period 550 22,622 292 23,464
Disposals - (13,250 ) - (13,250 )
As at 31 December 2025 8,647 59,505 3,714 71,866
Net Book Value
As at 31 December 2025 1,306 84,597 4,322 90,225
As at 1 January 2025 996 49,397 751 51,144
5. Stocks
2025 2024
£ £
Stock 500 500
Work in progress 13,649 -
14,149 500
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 101,245 77,904
Other debtors 7,330 100
108,575 78,004
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,337 -
Trade creditors 94,815 66,148
Other creditors 1,580 1,360
Taxation and social security 9,878 43,963
110,610 111,471
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 24,430 -
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,337 -
Later than one year and not later than five years 24,430 -
28,767 -
28,767 -
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5