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 03285803 Mr M Fuller Mrs N Fuller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03285803 2024-12-31 03285803 2025-12-31 03285803 2025-01-01 2025-12-31 03285803 frs-core:CurrentFinancialInstruments 2025-12-31 03285803 frs-core:NetGoodwill 2025-12-31 03285803 frs-core:NetGoodwill 2025-01-01 2025-12-31 03285803 frs-core:NetGoodwill 2024-12-31 03285803 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 03285803 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 03285803 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 03285803 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 03285803 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 03285803 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 03285803 frs-core:MotorVehicles 2025-12-31 03285803 frs-core:MotorVehicles 2025-01-01 2025-12-31 03285803 frs-core:MotorVehicles 2024-12-31 03285803 frs-core:PlantMachinery 2025-12-31 03285803 frs-core:PlantMachinery 2025-01-01 2025-12-31 03285803 frs-core:PlantMachinery 2024-12-31 03285803 frs-core:ShareCapital 2025-12-31 03285803 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03285803 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03285803 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03285803 frs-bus:SmallEntities 2025-01-01 2025-12-31 03285803 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03285803 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03285803 frs-bus:Director1 2025-01-01 2025-12-31 03285803 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 03285803 frs-countries:EnglandWales 2025-01-01 2025-12-31 03285803 2023-12-31 03285803 2024-12-31 03285803 2024-01-01 2024-12-31 03285803 frs-core:CurrentFinancialInstruments 2024-12-31 03285803 frs-core:ShareCapital 2024-12-31 03285803 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 03285803
Omega Citylifts Services Limited
Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03285803
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,039,959 1,090,637
1,039,959 1,090,637
CURRENT ASSETS
Stocks 247 429
Debtors 6 897,182 672,522
Cash at bank and in hand 2,669,289 1,967,999
3,566,718 2,640,950
Creditors: Amounts Falling Due Within One Year 7 (1,320,244 ) (931,040 )
NET CURRENT ASSETS (LIABILITIES) 2,246,474 1,709,910
TOTAL ASSETS LESS CURRENT LIABILITIES 3,286,433 2,800,547
PROVISIONS FOR LIABILITIES
Deferred Taxation (33,928 ) (65,833 )
NET ASSETS 3,252,505 2,734,714
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 3,252,503 2,734,712
SHAREHOLDERS' FUNDS 3,252,505 2,734,714
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 M Fuller
Director
18/09/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Omega Citylifts Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03285803 . The registered office is 14a Meadway Court, Rutherford Close, Stevenage, Hertfordshire, SG1 2EF.

The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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.

Turnover from the sale of goods is recognised at the point of sale. Turnover from the rendering of services is recognised on completion of the service or for annual lift maintenance contracts, turnover is recognised over the period of the agreement.
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 five years.
2.4. 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 4% on cost
Freehold Improvements 15% on cost
Plant & Machinery variable rates on cost
Motor Vehicles 33% on cost
The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual value of the assets. The useful economic lives and residual value are reassessed annually. They are amended when necessary to reflect current estimates, future investments and the physical condition of the assets.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value. Profit on contracts in progress over the year end, is recognised by reference to the percentage of completion on the contract, provided that the outcome of the contract can be assessed with reasonable certainity. Advance payments received from customers are shown in creditors.
Page 3
Page 4
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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: 16 (2024: 16)
16 16
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 40,000
As at 31 December 2025 40,000
Amortisation
As at 1 January 2025 40,000
As at 31 December 2025 40,000
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
5. Tangible Assets
Land & Property
Freehold Freehold Improvements Plant & Machinery Motor Vehicles Total
£ £ £ £ £
Cost
As at 1 January 2025 844,189 88,779 87,255 363,940 1,384,163
Additions - - 13,809 88,562 102,371
Disposals - - (7,331 ) (48,335 ) (55,666 )
As at 31 December 2025 844,189 88,779 93,733 404,167 1,430,868
Depreciation
As at 1 January 2025 16,884 4,262 54,185 218,195 293,526
Provided during the period 33,767 13,317 18,668 87,297 153,049
Disposals - - (7,331 ) (48,335 ) (55,666 )
As at 31 December 2025 50,651 17,579 65,522 257,157 390,909
Net Book Value
As at 31 December 2025 793,538 71,200 28,211 147,010 1,039,959
As at 1 January 2025 827,305 84,517 33,070 145,745 1,090,637
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 817,200 580,462
Other debtors 79,982 92,060
897,182 672,522
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 404,258 318,155
Other creditors 547,684 322,763
Taxation and social security 368,302 290,122
1,320,244 931,040
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 6