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 08812297 Mr N J Buckingham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08812297 2024-12-31 08812297 2025-12-31 08812297 2025-01-01 2025-12-31 08812297 frs-core:CurrentFinancialInstruments 2025-12-31 08812297 frs-core:Non-currentFinancialInstruments 2025-12-31 08812297 frs-core:ComputerEquipment 2025-12-31 08812297 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08812297 frs-core:ComputerEquipment 2024-12-31 08812297 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 08812297 frs-core:OtherResidualIntangibleAssets 2025-12-31 08812297 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 08812297 frs-core:OtherResidualIntangibleAssets 2024-12-31 08812297 frs-core:PlantMachinery 2025-12-31 08812297 frs-core:PlantMachinery 2025-01-01 2025-12-31 08812297 frs-core:PlantMachinery 2024-12-31 08812297 frs-core:ShareCapital 2025-12-31 08812297 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08812297 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08812297 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08812297 frs-bus:SmallEntities 2025-01-01 2025-12-31 08812297 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08812297 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08812297 frs-bus:Director1 2025-01-01 2025-12-31 08812297 frs-bus:Director1 2024-12-31 08812297 frs-bus:Director1 2025-12-31 08812297 frs-countries:EnglandWales 2025-01-01 2025-12-31 08812297 2023-12-31 08812297 2024-12-31 08812297 2024-01-01 2024-12-31 08812297 frs-core:CurrentFinancialInstruments 2024-12-31 08812297 frs-core:Non-currentFinancialInstruments 2024-12-31 08812297 frs-core:ShareCapital 2024-12-31 08812297 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08812297
Enertek Group 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: 08812297
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 9,826 -
Tangible Assets 5 4,589 4,078
14,415 4,078
CURRENT ASSETS
Debtors 6 428,633 244,465
Cash at bank and in hand 10,440 40,818
439,073 285,283
Creditors: Amounts Falling Due Within One Year 7 (437,903 ) (274,850 )
NET CURRENT ASSETS (LIABILITIES) 1,170 10,433
TOTAL ASSETS LESS CURRENT LIABILITIES 15,585 14,511
Creditors: Amounts Falling Due After More Than One Year 8 - (14,311 )
NET ASSETS 15,585 200
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 15,385 -
SHAREHOLDERS' FUNDS 15,585 200
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 N J Buckingham
Director
30/09/2026
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
Enertek Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08812297 . The registered office is C/o Numbermill, Focus 31 - East Wing, Mark Road, Hemel Hempstead, HP2 7BW.
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.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Cryptocurrency held as a long-term investment is recognised as an intangible asset at cost, less accumulated amortisation and impairment losses. The asset is amortised on a straight-line basis over its estimated useful economic life.
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:
Plant & Machinery Straight Line over 3 years
Computer Equipment Straight Line over 3 years
2.5. 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.
2.6. 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.
...CONTINUED
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2.6. Taxation - continued
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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 7)
6 7
4. Intangible Assets
Other
£
Cost
As at 1 January 2025 -
Additions 9,826
As at 31 December 2025 9,826
Net Book Value
As at 31 December 2025 9,826
As at 1 January 2025 -
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 8,143 9,150 17,293
Additions 4,375 - 4,375
As at 31 December 2025 12,518 9,150 21,668
Depreciation
As at 1 January 2025 5,997 7,218 13,215
Provided during the period 2,432 1,432 3,864
As at 31 December 2025 8,429 8,650 17,079
Net Book Value
As at 31 December 2025 4,089 500 4,589
As at 1 January 2025 2,146 1,932 4,078
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Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 226,906 62,085
Prepayments and accrued income 6,205 16,144
Other debtors 53,861 50,993
VAT 17,856 3,306
Net wages 3,370 -
Director's loan account 120,435 111,937
428,633 244,465
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 33,631 168,295
Bank loans and overdrafts 20,812 22,149
Corporation tax 37,409 876
Other taxes and social security 143,405 83,373
Other creditors 202,646 157
437,903 274,850
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 14,311
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Nathan Buckingham 111,937 46,022 37,524 - 120,435
The above loan is unsecured, interest free and repayable on demand.
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