Acorah Software Products - Accounts Production 16.2.850 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 04631678 Mr J J Kenny Mrs J Kenny iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04631678 2024-01-31 04631678 2025-01-31 04631678 2024-02-01 2025-01-31 04631678 frs-core:CurrentFinancialInstruments 2025-01-31 04631678 frs-core:ComputerEquipment 2025-01-31 04631678 frs-core:ComputerEquipment 2024-02-01 2025-01-31 04631678 frs-core:ComputerEquipment 2024-01-31 04631678 frs-core:FurnitureFittings 2025-01-31 04631678 frs-core:FurnitureFittings 2024-02-01 2025-01-31 04631678 frs-core:FurnitureFittings 2024-01-31 04631678 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 04631678 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 04631678 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 04631678 frs-core:MotorVehicles 2025-01-31 04631678 frs-core:MotorVehicles 2024-02-01 2025-01-31 04631678 frs-core:MotorVehicles 2024-01-31 04631678 frs-core:PlantMachinery 2025-01-31 04631678 frs-core:PlantMachinery 2024-02-01 2025-01-31 04631678 frs-core:PlantMachinery 2024-01-31 04631678 frs-core:ShareCapital 2025-01-31 04631678 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 04631678 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 04631678 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 04631678 frs-bus:SmallEntities 2024-02-01 2025-01-31 04631678 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 04631678 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 04631678 frs-bus:Director1 2024-02-01 2025-01-31 04631678 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 04631678 frs-countries:EnglandWales 2024-02-01 2025-01-31 04631678 2023-01-31 04631678 2024-01-31 04631678 2023-02-01 2024-01-31 04631678 frs-core:CurrentFinancialInstruments 2024-01-31 04631678 frs-core:ShareCapital 2024-01-31 04631678 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 04631678
HB - Services (Wigan) Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
MAR Kilshaw Limited
99 Stanley Road
Bootle
Liverpool
Merseyside
L20 7DA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04631678
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 335,898 421,109
335,898 421,109
CURRENT ASSETS
Stocks 5 350,000 286,000
Debtors 6 383,576 526,134
Cash at bank and in hand 83,423 104,445
816,999 916,579
Creditors: Amounts Falling Due Within One Year 7 (762,725 ) (811,513 )
NET CURRENT ASSETS (LIABILITIES) 54,274 105,066
TOTAL ASSETS LESS CURRENT LIABILITIES 390,172 526,175
NET ASSETS 390,172 526,175
CAPITAL AND RESERVES
Called up share capital 8 70,000 70,000
Profit and Loss Account 320,172 456,175
SHAREHOLDERS' FUNDS 390,172 526,175
Page 1
Page 2
For the year ending 31 January 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 J J Kenny
Director
7 May 2025
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
HB - Services (Wigan) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04631678 . The registered office is 99 Stanley Road, Bootle, Merseyside, L20 7DA.
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:
Freehold None
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
Page 3
Page 4
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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: 11 (2024: 13)
11 13
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 February 2024 80,267 730,808 212,467 18,750
As at 31 January 2025 80,267 730,808 212,467 18,750
Depreciation
As at 1 February 2024 - 433,052 173,027 16,595
Provided during the period - 74,439 9,860 539
As at 31 January 2025 - 507,491 182,887 17,134
Net Book Value
As at 31 January 2025 80,267 223,317 29,580 1,616
As at 1 February 2024 80,267 297,756 39,440 2,155
Computer Equipment Total
£ £
Cost
As at 1 February 2024 5,029 1,047,321
As at 31 January 2025 5,029 1,047,321
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 February 2024 3,538 626,212
Provided during the period 373 85,211
As at 31 January 2025 3,911 711,423
Net Book Value
As at 31 January 2025 1,118 335,898
As at 1 February 2024 1,491 421,109
5. Stocks
2025 2024
£ £
Stock 314,000 250,000
Work in progress 36,000 36,000
350,000 286,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 272,786 243,796
Other debtors 110,790 282,338
383,576 526,134
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 59,905 32,293
Other creditors 683,660 763,418
Taxation and social security 19,160 15,802
762,725 811,513
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 70,000 70,000
Page 5