Acorah Software Products - Accounts Production 16.5.460 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 08070036 Mr S Hodges Ms S Johnston Mr S Hodges true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08070036 2024-06-30 08070036 2025-06-30 08070036 2024-07-01 2025-06-30 08070036 frs-core:CurrentFinancialInstruments 2025-06-30 08070036 frs-core:Non-currentFinancialInstruments 2025-06-30 08070036 frs-core:ComputerEquipment 2025-06-30 08070036 frs-core:ComputerEquipment 2024-07-01 2025-06-30 08070036 frs-core:ComputerEquipment 2024-06-30 08070036 frs-core:MotorVehicles 2024-07-01 2025-06-30 08070036 frs-core:PlantMachinery 2025-06-30 08070036 frs-core:PlantMachinery 2024-07-01 2025-06-30 08070036 frs-core:PlantMachinery 2024-06-30 08070036 frs-core:ShareCapital 2025-06-30 08070036 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 08070036 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 08070036 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 08070036 frs-bus:SmallEntities 2024-07-01 2025-06-30 08070036 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 08070036 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 08070036 frs-bus:OrdinaryShareClass1 2024-07-01 2025-06-30 08070036 frs-bus:OrdinaryShareClass1 2025-06-30 08070036 1 2024-07-01 2025-06-30 08070036 frs-core:DeferredTaxation 2024-07-01 2025-06-30 08070036 frs-core:DeferredTaxation 2024-06-30 08070036 frs-core:DeferredTaxation 2025-06-30 08070036 frs-bus:Director1 2024-07-01 2025-06-30 08070036 frs-bus:Director2 2024-07-01 2025-06-30 08070036 frs-core:CurrentFinancialInstruments 1 2025-06-30 08070036 frs-countries:EnglandWales 2024-07-01 2025-06-30 08070036 2023-06-30 08070036 2024-06-30 08070036 2023-07-01 2024-06-30 08070036 frs-core:CurrentFinancialInstruments 2024-06-30 08070036 frs-core:Non-currentFinancialInstruments 2024-06-30 08070036 frs-core:ShareCapital 2024-06-30 08070036 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 08070036 frs-bus:OrdinaryShareClass1 2023-07-01 2024-06-30 08070036 frs-core:CurrentFinancialInstruments 1 2024-06-30
Registered number: 08070036
S.H.Electrical & Testing Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Richards Associates Limited
North Lodge
Hawkesyard
Rugeley
Staffordshire
WS15 1PS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08070036
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,465 937
1,465 937
CURRENT ASSETS
Stocks 5 2,800 2,800
Debtors 6 4,479 9,070
Cash at bank and in hand 45,352 21,144
52,631 33,014
Creditors: Amounts Falling Due Within One Year 7 (24,923 ) (15,508 )
NET CURRENT ASSETS (LIABILITIES) 27,708 17,506
TOTAL ASSETS LESS CURRENT LIABILITIES 29,173 18,443
Creditors: Amounts Falling Due After More Than One Year 8 (3,269 ) (6,152 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (278 ) (178 )
NET ASSETS 25,626 12,113
CAPITAL AND RESERVES
Called up share capital 10 4 4
Profit and Loss Account 25,622 12,109
SHAREHOLDERS' FUNDS 25,626 12,113
Page 1
Page 2
For the year ending 30 June 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
Mr S Hodges
Director
15 September 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
S.H.Electrical & Testing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08070036 . The registered office is 40 Oakleys Road, Long Eaton, Nottinghamshire, NG10 1FH.
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. Going Concern Disclosure
At the time of approving the financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
The directors continue to adopt the going concern basis of accounting in preparing financial statements.
2.3. 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.
2.4. 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 25% on cost
Motor Vehicles 20% on cost
Computer Equipment 33% on cost
2.5. 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 the profit and loss account as incurred.
Page 3
Page 4
2.6. 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.
2.7. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.
2.8. 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.
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.
2.9. 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: 4 (2024: 4)
4 4
Page 4
Page 5
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 July 2024 6,287 2,444 8,731
Additions 1,035 - 1,035
As at 30 June 2025 7,322 2,444 9,766
Depreciation
As at 1 July 2024 5,954 1,840 7,794
Provided during the period 122 385 507
As at 30 June 2025 6,076 2,225 8,301
Net Book Value
As at 30 June 2025 1,246 219 1,465
As at 1 July 2024 333 604 937
5. Stocks
2025 2024
£ £
Stock 2,800 2,800
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 1,011 1,241
Other debtors 1,941 6,016
VAT 1,527 1,813
4,479 9,070
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 11,189 -
Bank loans and overdrafts 2,064 2,381
Corporation tax 6,588 5,187
Other taxes and social security 2,240 2,067
...CONTINUED
Page 5
Page 6
Pension creditor 63 18
Accruals and deferred income 551 549
Directors' loan accounts 2,228 5,306
24,923 15,508
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 3,269 6,152
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 July 2024 178 178
Additions 100 100
Balance at 30 June 2025 278 278
10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
4 Ordinary Shares of £ 1.00 each 4 4
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr S Hodges by virtue of his ownership of 100% of the issued share capital in the company.
Page 6