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 06842354 Mr James McDermott Mr James McDermott Mr D McKillop true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06842354 2024-12-31 06842354 2025-12-31 06842354 2025-01-01 2025-12-31 06842354 frs-core:CurrentFinancialInstruments 2025-12-31 06842354 frs-core:ComputerEquipment 2025-12-31 06842354 frs-core:ComputerEquipment 2025-01-01 2025-12-31 06842354 frs-core:ComputerEquipment 2024-12-31 06842354 frs-core:FurnitureFittings 2025-12-31 06842354 frs-core:FurnitureFittings 2025-01-01 2025-12-31 06842354 frs-core:FurnitureFittings 2024-12-31 06842354 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 06842354 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 06842354 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 06842354 frs-core:PlantMachinery 2025-12-31 06842354 frs-core:PlantMachinery 2025-01-01 2025-12-31 06842354 frs-core:PlantMachinery 2024-12-31 06842354 frs-core:SharePremium 2025-12-31 06842354 frs-core:ShareCapital 2025-12-31 06842354 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06842354 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06842354 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06842354 frs-bus:SmallEntities 2025-01-01 2025-12-31 06842354 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06842354 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06842354 1 2025-01-01 2025-12-31 06842354 frs-core:UnlistedNon-exchangeTraded 2025-12-31 06842354 frs-core:UnlistedNon-exchangeTraded 2024-12-31 06842354 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 06842354 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 06842354 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 06842354 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 06842354 frs-bus:Director1 2025-01-01 2025-12-31 06842354 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 06842354 frs-countries:EnglandWales 2025-01-01 2025-12-31 06842354 2023-12-31 06842354 2024-12-31 06842354 2024-01-01 2024-12-31 06842354 frs-core:CurrentFinancialInstruments 2024-12-31 06842354 frs-core:SharePremium 2024-12-31 06842354 frs-core:ShareCapital 2024-12-31 06842354 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06842354
Zenith Management Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Lomas and Company Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06842354
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 131,319 147,110
Investments 5 100 100
131,419 147,210
CURRENT ASSETS
Debtors 6 1,240,449 1,639,705
Cash at bank and in hand 4,491,421 3,303,980
5,731,870 4,943,685
Creditors: Amounts Falling Due Within One Year 7 (1,174,225 ) (1,197,612 )
NET CURRENT ASSETS (LIABILITIES) 4,557,645 3,746,073
TOTAL ASSETS LESS CURRENT LIABILITIES 4,689,064 3,893,283
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,102 ) (18,191 )
NET ASSETS 4,672,962 3,875,092
CAPITAL AND RESERVES
Called up share capital 8 1,063 1,063
Share premium account 69,300 69,300
Profit and Loss Account 4,602,599 3,804,729
SHAREHOLDERS' FUNDS 4,672,962 3,875,092
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 James McDermott
Director
16/09/2026
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
Zenith Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06842354 . The registered office is NQ Building, 1st Floor, 47 Bengal Street, Manchester, M4 6BB.
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 represents the charges in respect of propertoes managed by the company as the agent in addition to other costs re-charged.
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:
Freehold 10% on reducing balance
Plant & Machinery 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 33% on reducing balance
2.4. Leasing and Hire Purchase Contracts
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. 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: 205 (2024: 200)
205 200
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Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 155,444 6,383 113,291 84,010 359,128
Additions - - 878 10,530 11,408
As at 31 December 2025 155,444 6,383 114,169 94,540 370,536
Depreciation
As at 1 January 2025 81,096 958 75,088 54,876 212,018
Provided during the period 7,435 813 5,862 13,089 27,199
As at 31 December 2025 88,531 1,771 80,950 67,965 239,217
Net Book Value
As at 31 December 2025 66,913 4,612 33,219 26,575 131,319
As at 1 January 2025 74,348 5,425 38,203 29,134 147,110
5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 100
As at 31 December 2025 100
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 100
As at 1 January 2025 100
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,127,959 1,512,887
Other debtors 112,490 126,818
1,240,449 1,639,705
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 197,570 151,645
Other creditors 208,859 465,386
Taxation and social security 767,796 580,581
1,174,225 1,197,612
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,063 1,063
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr D McKillop  
Page 5