Acorah Software Products - Accounts Production 19.4.351 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 13686570 Mrs Kalvinder Kaur BALGHAN iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13686570 2024-10-31 13686570 2025-10-31 13686570 2024-11-01 2025-10-31 13686570 frs-core:CurrentFinancialInstruments 2025-10-31 13686570 frs-core:Non-currentFinancialInstruments 2025-10-31 13686570 frs-core:ComputerEquipment 2025-10-31 13686570 frs-core:ComputerEquipment 2024-11-01 2025-10-31 13686570 frs-core:ComputerEquipment 2024-10-31 13686570 frs-core:MotorVehicles 2025-10-31 13686570 frs-core:MotorVehicles 2024-11-01 2025-10-31 13686570 frs-core:MotorVehicles 2024-10-31 13686570 frs-core:ShareCapital 2025-10-31 13686570 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 13686570 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 13686570 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 13686570 frs-bus:SmallEntities 2024-11-01 2025-10-31 13686570 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 13686570 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 13686570 frs-bus:Director1 2024-11-01 2025-10-31 13686570 frs-countries:EnglandWales 2024-11-01 2025-10-31 13686570 2023-10-31 13686570 2024-10-31 13686570 2023-11-01 2024-10-31 13686570 frs-core:CurrentFinancialInstruments 2024-10-31 13686570 frs-core:Non-currentFinancialInstruments 2024-10-31 13686570 frs-core:ShareCapital 2024-10-31 13686570 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 13686570
EXCLUSIVE COMMERCIALS LTD
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13686570
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,822 177
1,822 177
CURRENT ASSETS
Stocks 5 42,170 -
Debtors 6 93,904 136,723
Cash at bank and in hand 12,321 13,021
148,395 149,744
Creditors: Amounts Falling Due Within One Year 7 (176,236 ) (155,378 )
NET CURRENT ASSETS (LIABILITIES) (27,841 ) (5,634 )
TOTAL ASSETS LESS CURRENT LIABILITIES (26,019 ) (5,457 )
Creditors: Amounts Falling Due After More Than One Year 8 (25,384 ) -
NET LIABILITIES (51,403 ) (5,457 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (51,405 ) (5,459 )
SHAREHOLDERS' FUNDS (51,403) (5,457)
Page 1
Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Kalvinder Kaur BALGHAN
Director
11/09/2026
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
EXCLUSIVE COMMERCIALS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13686570 . The registered office is Langhorn Garage, Langhorn Road,, Southampton, England, SO16 3TN.
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:
Motor Vehicles 25% RBM
Computer Equipment 25% SLM
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 year was: 2 (2024: 2)
2 2
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 November 2024 - 354 354
Additions 2,134 - 2,134
As at 31 October 2025 2,134 354 2,488
...CONTINUED
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Page 4
Depreciation
As at 1 November 2024 - 177 177
Provided during the period 400 89 489
As at 31 October 2025 400 266 666
Net Book Value
As at 31 October 2025 1,734 88 1,822
As at 1 November 2024 - 177 177
5. Stocks
2025 2024
£ £
Stock 42,170 -
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 8,000 56,950
Other debtors 70,273 70,273
VAT 15,631 6,632
Directors' loan accounts - 2,868
93,904 136,723
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 125,156 139,577
Bank loans and overdrafts 31,182 14,664
Corporation tax 1,137 -
Other taxes and social security 708 1,137
Directors' loan accounts 18,053 -
176,236 155,378
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 25,384 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4
Page 5
10. Related Party Transactions
At the end of the year, amount owed to Director by the company was £18,053 (2024: -£2,868). This is interest free loan to company and included under creditors falling due within one year.
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