Acorah Software Products - Accounts Production 19.3.600 false true true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09100074 Mr A Ghai Mr R Ghai iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09100074 2024-11-30 09100074 2025-11-30 09100074 2024-12-01 2025-11-30 09100074 frs-core:CurrentFinancialInstruments 2025-11-30 09100074 frs-core:ComputerEquipment 2025-11-30 09100074 frs-core:ComputerEquipment 2024-12-01 2025-11-30 09100074 frs-core:ComputerEquipment 2024-11-30 09100074 frs-core:FurnitureFittings 2025-11-30 09100074 frs-core:FurnitureFittings 2024-12-01 2025-11-30 09100074 frs-core:FurnitureFittings 2024-11-30 09100074 frs-core:NetGoodwill 2025-11-30 09100074 frs-core:NetGoodwill 2024-12-01 2025-11-30 09100074 frs-core:NetGoodwill 2024-11-30 09100074 frs-core:ShareCapital 2025-11-30 09100074 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09100074 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09100074 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09100074 frs-bus:SmallEntities 2024-12-01 2025-11-30 09100074 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09100074 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09100074 frs-bus:Director1 2024-12-01 2025-11-30 09100074 frs-bus:Director2 2024-12-01 2025-11-30 09100074 frs-countries:EnglandWales 2024-12-01 2025-11-30 09100074 2023-11-30 09100074 2024-11-30 09100074 2023-12-01 2024-11-30 09100074 frs-core:CurrentFinancialInstruments 2024-11-30 09100074 frs-core:ShareCapital 2024-11-30 09100074 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 09100074
Computer Repairs Derby Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09100074
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 5 - 4,112
- 4,112
CURRENT ASSETS
Debtors 7 22,040 452
Cash at bank and in hand 11,943 22,942
33,983 23,394
Creditors: Amounts Falling Due Within One Year 8 (53,925 ) (66,959 )
NET CURRENT ASSETS (LIABILITIES) (19,942 ) (43,565 )
TOTAL ASSETS LESS CURRENT LIABILITIES (19,942 ) (39,453 )
NET LIABILITIES (19,942 ) (39,453 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (20,042 ) (39,553 )
SHAREHOLDERS' FUNDS (19,942) (39,453)
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For the year ending 30 November 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 Profit and Loss Account.
On behalf of the board
Mr A Ghai
Director
29 August 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Computer Repairs Derby Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09100074 . The registered office is Trotters Lodge Woodlands Drive, Foston, Derby, DE65 5DL.
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 financial statements have been prepared on a going concern basis.
At the year end, the company had net liabilities. The directors have considered this position and assessed whether the company can continue to meet its obligations as they fall due.
In making this assessment, the directors have reviewed the company’s recent performance, future forecasts and cash flow projections, together with the availability of ongoing financial support from the director.
Based on this review, the directors are satisfied that the company will continue to operate for the foreseeable future and has access to sufficient financial resources. The financial statements have therefore been prepared on a going concern basis.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets in 2014. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.5. 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:
Fixtures & Fittings 25% straight line
Computer Equipment 33% straight line
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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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 2)
4 2
4. Prior Period Adjustment
During the year, the directors identified errors relating to the accounting treatment of goodwill arising on the acquisition of a business in 2014.
Purchased goodwill had not been amortised since acquisition. In addition, certain tangible assets and other items had been incorrectly included within the goodwill balance. These comprised goods costing £1,000 which are no longer held by the company, computer equipment costing £3,000 and fixtures and fittings costing £5,500. The computer equipment and fixtures and fittings have now been depreciated in full and have a net book value of £nil at the date of correction.
The errors have been corrected by way of a prior period adjustment in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Comparative information has been restated where applicable.
The effect of the correction was to reduce goodwill and reduce the company's reserves brought forward by £75,888. 
5. Intangible Assets
Goodwill
£
Cost
As at 1 December 2024 70,500
As at 30 November 2025 70,500
Amortisation
As at 1 December 2024 66,388
Provided during the period 4,112
As at 30 November 2025 70,500
Net Book Value
As at 30 November 2025 -
As at 1 December 2024 4,112
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6. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2024 5,500 3,000 8,500
As at 30 November 2025 5,500 3,000 8,500
Depreciation
As at 1 December 2024 5,500 3,000 8,500
As at 30 November 2025 5,500 3,000 8,500
Net Book Value
As at 30 November 2025 - - -
As at 1 December 2024 - - -
7. Debtors
2025 2024
as restated
£ £
Due within one year
Trade debtors - 452
Other debtors 22,040 -
22,040 452
8. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Trade creditors 3,623 1,645
Other creditors 50,302 65,161
Taxation and social security - 153
53,925 66,959
9. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 100 100
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