Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 01436238 Mr A J Heath Mrs M Heath Mr T H Heath Mrs A Barber iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01436238 2024-04-30 01436238 2025-04-30 01436238 2024-05-01 2025-04-30 01436238 frs-core:CurrentFinancialInstruments 2025-04-30 01436238 frs-core:Non-currentFinancialInstruments 2025-04-30 01436238 frs-core:FurnitureFittings 2025-04-30 01436238 frs-core:FurnitureFittings 2024-05-01 2025-04-30 01436238 frs-core:FurnitureFittings 2024-04-30 01436238 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 01436238 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 01436238 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 01436238 frs-core:MotorVehicles 2025-04-30 01436238 frs-core:MotorVehicles 2024-05-01 2025-04-30 01436238 frs-core:MotorVehicles 2024-04-30 01436238 frs-core:PlantMachinery 2025-04-30 01436238 frs-core:PlantMachinery 2024-05-01 2025-04-30 01436238 frs-core:PlantMachinery 2024-04-30 01436238 frs-core:ShareCapital 2025-04-30 01436238 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 01436238 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 01436238 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 01436238 frs-bus:SmallEntities 2024-05-01 2025-04-30 01436238 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 01436238 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 01436238 frs-bus:Director1 2024-05-01 2025-04-30 01436238 frs-bus:Director2 2024-05-01 2025-04-30 01436238 frs-bus:Director3 2024-05-01 2025-04-30 01436238 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 01436238 frs-countries:EnglandWales 2024-05-01 2025-04-30 01436238 2023-04-30 01436238 2024-04-30 01436238 2023-05-01 2024-04-30 01436238 frs-core:CurrentFinancialInstruments 2024-04-30 01436238 frs-core:Non-currentFinancialInstruments 2024-04-30 01436238 frs-core:ShareCapital 2024-04-30 01436238 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 01436238
T.H. Heath (Contracts) Limited
Financial Statements
For The Year Ended 30 April 2025
T.H. Heath (Contracts) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
T.H. Heath (Contracts) Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 01436238

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 942,946 |  | 753,431
|  |  | 942,946 |  | 753,431
CURRENT ASSETS
Debtors | 5 | 268,838 |  | 252,203 |
Cash at bank and in hand |  | 154,724 |  | 146,857 |
|  | 423,562 |  | 399,060 |
Creditors: Amounts Falling Due Within One Year | 6 | (295,446 ) |  | (273,880 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 128,116 |  | 125,180
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,071,062 |  | 878,611
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (81,039 ) |  | (56,374 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (224,092 ) |  | (176,278 )
NET ASSETS |  |  | 765,931 |  | 645,959
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 765,831 |  | 645,859
SHAREHOLDERS' FUNDS |  |  | 765,931 |  | 645,959

Page 1
Page 2
T.H. Heath (Contracts) Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 A J Heath Director
14 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
T.H. Heath (Contracts) Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
T.H. Heath (Contracts) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01436238 . The registered office is School Farm Melbourne Road, Staunton Harold, Ashby-De-La-Zouch, Leicestershire, LE65 1RW.
The presentation currency is £ sterling.
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:

Freehold | 10% straight line
Plant & Machinery | 20% straight line
Motor Vehicles | 10% SL tractors/20% SL motor vehicles
Fixtures & Fittings | 10% straight line

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 the profit and loss account as incurred.
2.5. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
Page 3
Page 4
T.H. Heath (Contracts) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 12)
12 12
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 May 2024 | 84,267 | 109,525 | 1,120,269 | 16,734 | 1,330,795
Additions | - | 13,945 | 383,460 | - | 397,405
Disposals | - | - | (232,335 ) | - | (232,335 )
As at 30 April 2025 | 84,267 | 123,470 | 1,271,394 | 16,734 | 1,495,865
Depreciation
As at 1 May 2024 | 35,949 | 91,654 | 437,330 | 12,431 | 577,364
Provided during the period | 1,739 | 8,750 | 94,534 | 926 | 105,949
Disposals | - | - | (130,394 ) | - | (130,394 )
As at 30 April 2025 | 37,688 | 100,404 | 401,470 | 13,357 | 552,919
Net Book Value
As at 30 April 2025 | 46,579 | 23,066 | 869,924 | 3,377 | 942,946
As at 1 May 2024 | 48,318 | 17,871 | 682,939 | 4,303 | 753,431

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 235,369 |  | 226,344
Other debtors | 33,469 |  | 25,859
| 268,838 |  | 252,203

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 84,671 |  | 81,967
Trade creditors | 114,661 |  | 93,168
Other loans | 6,547 |  | 7,644
Other creditors | 56,176 |  | 49,828
Taxation and social security | 33,391 |  | 41,273
| 295,446 |  | 273,880

Page 4
Page 5
T.H. Heath (Contracts) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 81,039 |  | 56,374

8. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 165,710 |  | 138,340

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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