Acorah Software Products - Accounts Production 19.3.600 false true 31 July 2024 1 August 2023 false 1 August 2024 30 September 2025 30 September 2025 12101022 Mr Cheuk-Chuen She iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12101022 2024-07-31 12101022 2025-09-30 12101022 2024-08-01 2025-09-30 12101022 frs-core:CurrentFinancialInstruments 2025-09-30 12101022 frs-core:Non-currentFinancialInstruments 2025-09-30 12101022 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-09-30 12101022 frs-core:PlantMachinery 2025-09-30 12101022 frs-core:PlantMachinery 2024-08-01 2025-09-30 12101022 frs-core:PlantMachinery 2024-07-31 12101022 frs-core:ShareCapital 2025-09-30 12101022 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 12101022 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-09-30 12101022 frs-bus:FilletedAccounts 2024-08-01 2025-09-30 12101022 frs-bus:SmallEntities 2024-08-01 2025-09-30 12101022 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-09-30 12101022 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-09-30 12101022 frs-bus:Director1 2024-08-01 2025-09-30 12101022 frs-core:CurrentFinancialInstruments 4 2025-09-30 12101022 frs-countries:EnglandWales 2024-08-01 2025-09-30 12101022 2023-07-31 12101022 2024-07-31 12101022 2023-08-01 2024-07-31 12101022 frs-core:CurrentFinancialInstruments 2024-07-31 12101022 frs-core:Non-currentFinancialInstruments 2024-07-31 12101022 frs-core:ShareCapital 2024-07-31 12101022 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 12101022 frs-core:CurrentFinancialInstruments 4 2024-07-31
Registered number: 12101022
Isuperior Consulting Ltd
Financial Statements
For the Period 1 August 2024 to 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12101022
30 September 2025 31 July 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 79,498 63,573
79,498 63,573
CURRENT ASSETS
Stocks 5 - 5,000
Debtors 6 17,733 16,530
Cash at bank and in hand 3,688 10,538
21,421 32,068
Creditors: Amounts Falling Due Within One Year 7 (481,383 ) (315,093 )
NET CURRENT ASSETS (LIABILITIES) (459,962 ) (283,025 )
TOTAL ASSETS LESS CURRENT LIABILITIES (380,464 ) (219,452 )
Creditors: Amounts Falling Due After More Than One Year 8 - (11,173 )
NET LIABILITIES (380,464 ) (230,625 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (380,465 ) (230,626 )
SHAREHOLDERS' FUNDS (380,464) (230,625)
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Page 2
For the period ending 30 September 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 Cheuk-Chuen She
Director
21 September 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
Isuperior Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12101022 . The registered office is Office 015, 30 Great Guildford Street, Borough, London, SE1 0HS.
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.
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.
2.3. 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:
Leasehold 25% Straight Line
Plant & Machinery 25% 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 9)
1 9
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2024 122,527
Additions 42,426
As at 30 September 2025 164,953
Depreciation
As at 1 August 2024 58,954
Provided during the period 26,501
As at 30 September 2025 85,455
Net Book Value
As at 30 September 2025 79,498
As at 1 August 2024 63,573
5. Stocks
30 September 2025 31 July 2024
£ £
Materials - 5,000
6. Debtors
30 September 2025 31 July 2024
£ £
Due within one year
Other debtors 15,371 13,800
VAT 2,210 2,730
Other taxes and social security 152 -
17,733 16,530
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7. Creditors: Amounts Falling Due Within One Year
30 September 2025 31 July 2024
£ £
Trade creditors 4,704 3,880
Other taxes and social security - 272
Pension fund 154 156
Accruals and deferred income 3,924 3,924
Director's loan account 472,601 306,861
481,383 315,093
8. Creditors: Amounts Falling Due After More Than One Year
30 September 2025 31 July 2024
£ £
Other loans - 11,173
9. Share Capital
30 September 2025 31 July 2024
£ £
Allotted, Called up and fully paid 1 1
10. Related Party Transactions
At the year end, the company owed £156,387 to Mr CC She, the director and shareholder.
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