Acorah Software Products - Accounts Production 19.4.300 false true 31 January 2025 1 February 2024 false 1 February 2025 31 December 2025 31 December 2025 06242096 Mr R Humphris Mrs A Humphris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06242096 2025-01-31 06242096 2025-12-31 06242096 2025-02-01 2025-12-31 06242096 frs-core:CurrentFinancialInstruments 2025-12-31 06242096 frs-core:Non-currentFinancialInstruments 2025-12-31 06242096 frs-core:BetweenOneFiveYears 2025-12-31 06242096 frs-core:ComputerEquipment 2025-12-31 06242096 frs-core:ComputerEquipment 2025-02-01 2025-12-31 06242096 frs-core:ComputerEquipment 2025-01-31 06242096 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-02-01 2025-12-31 06242096 frs-core:NetGoodwill 2025-02-01 2025-12-31 06242096 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 06242096 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2025-12-31 06242096 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 06242096 frs-core:MotorVehicles 2025-12-31 06242096 frs-core:MotorVehicles 2025-02-01 2025-12-31 06242096 frs-core:MotorVehicles 2025-01-31 06242096 frs-core:OtherResidualIntangibleAssets 2025-12-31 06242096 frs-core:OtherResidualIntangibleAssets 2025-02-01 2025-12-31 06242096 frs-core:OtherResidualIntangibleAssets 2025-01-31 06242096 frs-core:PlantMachinery 2025-12-31 06242096 frs-core:PlantMachinery 2025-02-01 2025-12-31 06242096 frs-core:PlantMachinery 2025-01-31 06242096 frs-core:WithinOneYear 2025-12-31 06242096 frs-core:RevaluationReserve 2025-12-31 06242096 frs-core:ShareCapital 2025-12-31 06242096 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06242096 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2025-12-31 06242096 frs-bus:FilletedAccounts 2025-02-01 2025-12-31 06242096 frs-bus:SmallEntities 2025-02-01 2025-12-31 06242096 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2025-12-31 06242096 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2025-12-31 06242096 frs-bus:Director1 2025-02-01 2025-12-31 06242096 frs-bus:Director1 2025-01-31 06242096 frs-bus:Director1 2025-12-31 06242096 frs-bus:Director2 2025-02-01 2025-12-31 06242096 frs-countries:EnglandWales 2025-02-01 2025-12-31 06242096 2024-01-31 06242096 2025-01-31 06242096 2024-02-01 2025-01-31 06242096 frs-core:CurrentFinancialInstruments 2025-01-31 06242096 frs-core:Non-currentFinancialInstruments 2025-01-31 06242096 frs-core:BetweenOneFiveYears 2025-01-31 06242096 frs-core:WithinOneYear 2025-01-31 06242096 frs-core:RevaluationReserve 2025-01-31 06242096 frs-core:ShareCapital 2025-01-31 06242096 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 06242096
Eastern Doors Ltd
Unaudited Financial Statements
For the Period 1 February 2025 to 31 December 2025
Norsta Group Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 06242096
31 December 2025 31 January 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 21,723 37,623
Tangible Assets 5 638,994 710,064
660,717 747,687
CURRENT ASSETS
Stocks 6 63,433 60,500
Debtors 7 193,846 188,798
Cash at bank and in hand 70,449 87,213
327,728 336,511
Creditors: Amounts Falling Due Within One Year 8 (649,013 ) (726,350 )
NET CURRENT ASSETS (LIABILITIES) (321,285 ) (389,839 )
TOTAL ASSETS LESS CURRENT LIABILITIES 339,432 357,848
Creditors: Amounts Falling Due After More Than One Year 9 (66,860 ) (157,192 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (41,537 ) (50,461 )
NET ASSETS 231,035 150,195
CAPITAL AND RESERVES
Called up share capital 11 100 100
Revaluation reserve 3,420 3,420
Profit and Loss Account 227,515 146,675
SHAREHOLDERS' FUNDS 231,035 150,195
Page 1
Page 2
For the period 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 Profit and Loss Account.
On behalf of the board
Mr R Humphris
Director
6 August 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Eastern Doors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06242096 . The registered office is 44 Anchor Road, Terrington St.Clement, Kings Lynn, PE34 4HL.
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. 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. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are software. It is amortised to profit and loss account over its estimated economic life of 3-5 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:
Freehold 0%
Plant & Machinery 20% on Reducing Balance
Motor Vehicles 20% on Reducing Balance
Computer Equipment 20% on Cost
2.6. 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.
2.7. 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
2.8. 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 period, 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 average number of employees during the year was  14 (2025: 13)
14 13
4. Intangible Assets
Other
£
Cost
As at 1 February 2025 71,427
As at 31 December 2025 71,427
Amortisation
As at 1 February 2025 33,804
Provided during the period 15,900
As at 31 December 2025 49,704
Net Book Value
As at 31 December 2025 21,723
As at 1 February 2025 37,623
Page 4
Page 5
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2025 490,875 93,830 327,667 15,875 928,247
Additions - 714 25,481 - 26,195
Disposals - - (105,726 ) - (105,726 )
As at 31 December 2025 490,875 94,544 247,422 15,875 848,716
Depreciation
As at 1 February 2025 - 46,292 158,315 13,576 218,183
Provided during the period - 8,646 30,432 2,107 41,185
Disposals - - (49,646 ) - (49,646 )
As at 31 December 2025 - 54,938 139,101 15,683 209,722
Net Book Value
As at 31 December 2025 490,875 39,606 108,321 192 638,994
As at 1 February 2025 490,875 47,538 169,352 2,299 710,064
6. Stocks
31 December 2025 31 January 2025
£ £
Stock 63,433 60,500
7. Debtors
31 December 2025 31 January 2025
£ £
Due within one year
Trade debtors 134,837 151,131
Other debtors 59,009 37,667
193,846 188,798
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 January 2025
£ £
Net obligations under finance lease and hire purchase contracts 36,248 43,269
Trade creditors 261,983 238,334
Bank loans and overdrafts 31,552 109,744
Other creditors 210,085 195,820
Taxation and social security 109,145 139,183
649,013 726,350
9. Creditors: Amounts Falling Due After More Than One Year
31 December 2025 31 January 2025
£ £
Net obligations under finance lease and hire purchase contracts 66,860 100,002
Bank loans - 57,190
66,860 157,192
10. Obligations Under Finance Leases and Hire Purchase
31 December 2025 31 January 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 36,248 43,269
Later than one year and not later than five years 66,860 100,002
103,108 143,271
103,108 143,271
11. Share Capital
31 December 2025 31 January 2025
£ £
Allotted, Called up and fully paid 100 100
Page 6
Page 7
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 December 2025 31 January 2025
£ £
Not later than one year 17,685 22,509
Later than one year and not later than five years 60,967 51,096
78,652 73,605
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr R Karl Humphris 26,094 44,032 26,095 - 44,032
The above loan is unsecured, interest free and repayable on demand.
Page 7