Acorah Software Products - Accounts Production 19.3.600 false true 31 August 2025 1 September 2024 false 1 September 2025 31 August 2026 31 August 2026 10905559 Mrs Vivian Byfield iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10905559 2025-08-31 10905559 2026-08-31 10905559 2025-09-01 2026-08-31 10905559 frs-core:CurrentFinancialInstruments 2026-08-31 10905559 frs-core:Non-currentFinancialInstruments 2026-08-31 10905559 frs-core:ComputerEquipment 2026-08-31 10905559 frs-core:ComputerEquipment 2025-09-01 2026-08-31 10905559 frs-core:ComputerEquipment 2025-08-31 10905559 frs-core:FurnitureFittings 2026-08-31 10905559 frs-core:FurnitureFittings 2025-09-01 2026-08-31 10905559 frs-core:FurnitureFittings 2025-08-31 10905559 frs-core:ShareCapital 2026-08-31 10905559 frs-core:RetainedEarningsAccumulatedLosses 2026-08-31 10905559 frs-bus:PrivateLimitedCompanyLtd 2025-09-01 2026-08-31 10905559 frs-bus:FilletedAccounts 2025-09-01 2026-08-31 10905559 frs-bus:SmallEntities 2025-09-01 2026-08-31 10905559 frs-bus:AuditExempt-NoAccountantsReport 2025-09-01 2026-08-31 10905559 frs-bus:SmallCompaniesRegimeForAccounts 2025-09-01 2026-08-31 10905559 frs-bus:Director1 2025-09-01 2026-08-31 10905559 frs-countries:EnglandWales 2025-09-01 2026-08-31 10905559 2024-08-31 10905559 2025-08-31 10905559 2024-09-01 2025-08-31 10905559 frs-core:CurrentFinancialInstruments 2025-08-31 10905559 frs-core:Non-currentFinancialInstruments 2025-08-31 10905559 frs-core:ShareCapital 2025-08-31 10905559 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31
Registered number: 10905559
ERP Consultants Limited
Unaudited Financial Statements
For The Year Ended 31 August 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10905559
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,822 2,143
1,822 2,143
CURRENT ASSETS
Debtors 5 13,309 30,460
Cash at bank and in hand 4,703 2,476
18,012 32,936
Creditors: Amounts Falling Due Within One Year 6 (28,784 ) (28,503 )
NET CURRENT ASSETS (LIABILITIES) (10,772 ) 4,433
TOTAL ASSETS LESS CURRENT LIABILITIES (8,950 ) 6,576
Creditors: Amounts Falling Due After More Than One Year 7 (5,207 ) (5,670 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (407 ) (407 )
NET (LIABILITIES)/ASSETS (14,564 ) 499
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (14,565 ) 498
SHAREHOLDERS' FUNDS (14,564) 499
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For the year ending 31 August 2026 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 her 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
Mrs Vivian Byfield
Director
16/10/2026
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
ERP Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10905559 . The registered office is The Old Barn, Off Wood Street, Swanley, 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:
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2025 1,219 3,894 5,113
As at 31 August 2026 1,219 3,894 5,113
Depreciation
As at 1 September 2025 833 2,137 2,970
Provided during the period 58 263 321
As at 31 August 2026 891 2,400 3,291
Net Book Value
As at 31 August 2026 328 1,494 1,822
As at 1 September 2025 386 1,757 2,143
5. Debtors
2026 2025
£ £
Due within one year
Director's loan account 13,309 30,460
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 108 108
Corporation tax 19,729 19,729
Other taxes and social security 1,136 -
VAT 7,794 8,649
Other creditors 17 17
28,784 28,503
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 5,207 5,670
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8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
9. Related Party Transactions
Included in the Other Debtors is an amount owed from the company director Ms Vivian Byfield totalling £21,670 (2023 - £37,082 Debtor), no interest is to be charged.
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