Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 02312860 Mr Jason Batt Mr Brian Stroud iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02312860 2024-12-31 02312860 2025-12-31 02312860 2025-01-01 2025-12-31 02312860 frs-core:CurrentFinancialInstruments 2025-12-31 02312860 frs-core:ComputerEquipment 2025-12-31 02312860 frs-core:ComputerEquipment 2025-01-01 2025-12-31 02312860 frs-core:ComputerEquipment 2024-12-31 02312860 frs-core:FurnitureFittings 2025-12-31 02312860 frs-core:FurnitureFittings 2025-01-01 2025-12-31 02312860 frs-core:FurnitureFittings 2024-12-31 02312860 frs-core:PlantMachinery 2025-12-31 02312860 frs-core:PlantMachinery 2025-01-01 2025-12-31 02312860 frs-core:PlantMachinery 2024-12-31 02312860 frs-core:ShareCapital 2025-12-31 02312860 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02312860 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02312860 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02312860 frs-bus:SmallEntities 2025-01-01 2025-12-31 02312860 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02312860 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02312860 frs-bus:Director1 2025-01-01 2025-12-31 02312860 frs-bus:Director2 2025-01-01 2025-12-31 02312860 frs-countries:EnglandWales 2025-01-01 2025-12-31 02312860 2023-12-31 02312860 2024-12-31 02312860 2024-01-01 2024-12-31 02312860 frs-core:CurrentFinancialInstruments 2024-12-31 02312860 frs-core:ShareCapital 2024-12-31 02312860 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 02312860
Microspot Computer Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02312860
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,403 5,176
4,403 5,176
CURRENT ASSETS
Stocks 5 3,960 4,898
Debtors 6 28,459 27,841
Cash at bank and in hand 2,029 19,269
34,448 52,008
Creditors: Amounts Falling Due Within One Year 7 (37,141 ) (45,782 )
NET CURRENT ASSETS (LIABILITIES) (2,693 ) 6,226
TOTAL ASSETS LESS CURRENT LIABILITIES 1,710 11,402
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,294 ) (1,294 )
NET ASSETS 416 10,108
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 316 10,008
SHAREHOLDERS' FUNDS 416 10,108
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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 Profit and Loss Account.
On behalf of the board
Mr Jason Batt
Director
11/09/2026
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
Microspot Computer Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02312860 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
2.4. 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.
2.5. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 434 9,762 6,345 16,541
As at 31 December 2025 434 9,762 6,345 16,541
Depreciation
As at 1 January 2025 348 8,391 2,626 11,365
Provided during the period 13 203 557 773
As at 31 December 2025 361 8,594 3,183 12,138
Net Book Value
As at 31 December 2025 73 1,168 3,162 4,403
As at 1 January 2025 86 1,371 3,719 5,176
5. Stocks
2025 2024
£ £
Stock 3,960 4,898
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 16,866 21,293
Prepayments and accrued income 6,654 5,976
Other debtors 722 572
Directors' loan accounts 4,217 -
28,459 27,841
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 17,559 10,073
Corporation tax 1,430 5,102
Other taxes and social security 812 1,417
VAT 9,839 13,672
Other creditors 5,073 8,793
Accruals and deferred income 1,197 1,661
Directors' loan accounts 1,231 5,064
37,141 45,782
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mr B Stroud totalling £1,231 (2024 - £4,986), no interest is to be charged.
Included in the Other Debtors is an amount owed to the company by the director Mr J Batt totalling £4,217 (2024 - £78), no interest is to be charged.
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