Acorah Software Products - Accounts Production 16.4.675 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 1618615 Dr David Embrey Mr Geoffrey Horley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 1618615 2023-10-31 1618615 2024-10-31 1618615 2023-11-01 2024-10-31 1618615 frs-core:CurrentFinancialInstruments 2024-10-31 1618615 frs-core:ComputerEquipment 2024-10-31 1618615 frs-core:ComputerEquipment 2023-11-01 2024-10-31 1618615 frs-core:ComputerEquipment 2023-10-31 1618615 frs-core:FurnitureFittings 2024-10-31 1618615 frs-core:FurnitureFittings 2023-11-01 2024-10-31 1618615 frs-core:FurnitureFittings 2023-10-31 1618615 frs-core:InvestmentPropertyIncludedWithinPPE 2024-10-31 1618615 frs-core:InvestmentPropertyIncludedWithinPPE 2023-11-01 2024-10-31 1618615 frs-core:InvestmentPropertyIncludedWithinPPE 2023-10-31 1618615 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 1618615 frs-core:PlantMachinery 2023-11-01 2024-10-31 1618615 frs-core:ShareCapital 2024-10-31 1618615 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 1618615 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 1618615 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 1618615 frs-bus:SmallEntities 2023-11-01 2024-10-31 1618615 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 1618615 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 1618615 frs-bus:Director1 2023-11-01 2024-10-31 1618615 frs-bus:Director2 2023-11-01 2024-10-31 1618615 frs-core:CurrentFinancialInstruments 1 2024-10-31 1618615 frs-core:CurrentFinancialInstruments 2 2024-10-31 1618615 frs-core:CurrentFinancialInstruments 3 2024-10-31 1618615 frs-core:CurrentFinancialInstruments 4 2024-10-31 1618615 frs-core:CurrentFinancialInstruments 8 2024-10-31 1618615 frs-countries:EnglandWales 2023-11-01 2024-10-31 1618615 2022-10-31 1618615 2023-10-31 1618615 2022-11-01 2023-10-31 1618615 frs-core:CurrentFinancialInstruments 2023-10-31 1618615 frs-core:ShareCapital 2023-10-31 1618615 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 1618615 frs-core:CurrentFinancialInstruments 1 2023-10-31 1618615 frs-core:CurrentFinancialInstruments 2 2023-10-31 1618615 frs-core:CurrentFinancialInstruments 3 2023-10-31 1618615 frs-core:CurrentFinancialInstruments 4 2023-10-31 1618615 frs-core:CurrentFinancialInstruments 8 2023-10-31
Registered number: 1618615
Human Reliability Associates Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 1618615
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,866 8,569
19,866 8,569
CURRENT ASSETS
Debtors 5 450,540 217,462
Cash at bank and in hand 804,267 793,643
1,254,807 1,011,105
Creditors: Amounts Falling Due Within One Year 6 (1,371,988 ) (1,136,087 )
NET CURRENT ASSETS (LIABILITIES) (117,181 ) (124,982 )
TOTAL ASSETS LESS CURRENT LIABILITIES (97,315 ) (116,413 )
NET LIABILITIES (97,315 ) (116,413 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (97,415 ) (116,513 )
SHAREHOLDERS' FUNDS (97,315) (116,413)
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For the year ending 31 October 2024 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
Dr David Embrey
Director
14/07/2025
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
Human Reliability Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 1618615 . The registered office is 1 School House, Higher Lane, Dalton, Wigan, WN8 7RP.
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.
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

Revenue recognition
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 13 years
Plant & Machinery 3 years
Fixtures & Fittings 20%
Computer Equipment 33%
2.4. 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.
2.5. 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: 7 (2023: 7)
7 7
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4. Tangible Assets
Investment Properties Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 21,065 42,434 55,074 118,573
Additions - 14,000 5,140 19,140
As at 31 October 2024 21,065 56,434 60,214 137,713
Depreciation
As at 1 November 2023 21,065 42,033 46,906 110,004
Provided during the period - 2,880 4,963 7,843
As at 31 October 2024 21,065 44,913 51,869 117,847
Net Book Value
As at 31 October 2024 - 11,521 8,345 19,866
As at 1 November 2023 - 401 8,168 8,569
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 345,476 126,353
Amounts recoverable on contracts 3,450 3,450
Prepayments and accrued income 8,621 3,711
S455 tax repayable 21,871 19,582
Other debtors - loan 3,500 3,500
Net wages 2,474 2,500
Directors' loan accounts 65,148 58,366
450,540 217,462
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (2,732 ) 9,428
Corporation tax (3,366 ) (4,946 )
Other taxes and social security 14,323 17,339
VAT 61,116 31,305
Icarus Risk Systems Ltd 1,038,652 812,014
Pension Payable 1,002 1,002
...CONTINUED
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Other creditors (3) 7,763 7,763
Deferred Income 237,730 255,682
Accruals and deferred income 17,500 6,500
1,371,988 1,136,087
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
The company was under the control of Dr D Embrey, the director.
The company rents its premises from Dr Embrey on a commercial basis subject to two lease agreements. The transactions are at arms length and the annual rents are £18,000(PY: £18,000). The lease for the main offices provides for the company to be compensated at the full market value for any improvements and alterations carried out to the premises at the termination of the lease.
The director's loan relates to amounts owed by Dr Embrey. The maximum amount outstanding during the year was £65,148.11 (PY:58,366.14). Interest of 2.25% was charged.
Dr Embrey is also a director and shareholder of Icarus Risks Systems Limited. At the balance sheet date HRA owed Icarus Risks Systems £1,111,456 (PY: 812,014).
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