Acorah Software Products - Accounts Production 16.5.460 false true false 16 February 2024 31 July 2025 31 July 2025 15494525 Mr Alexander Horner Mrs Jennifer Horner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15494525 2024-02-15 15494525 2025-07-31 15494525 2024-02-16 2025-07-31 15494525 frs-core:ComputerEquipment 2025-07-31 15494525 frs-core:ComputerEquipment 2024-02-16 2025-07-31 15494525 frs-core:ComputerEquipment 2024-02-15 15494525 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-31 15494525 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-16 2025-07-31 15494525 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-15 15494525 frs-core:ShareCapital 2025-07-31 15494525 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 15494525 frs-bus:PrivateLimitedCompanyLtd 2024-02-16 2025-07-31 15494525 frs-bus:FilletedAccounts 2024-02-16 2025-07-31 15494525 frs-bus:SmallEntities 2024-02-16 2025-07-31 15494525 frs-bus:AuditExempt-NoAccountantsReport 2024-02-16 2025-07-31 15494525 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-16 2025-07-31 15494525 frs-bus:Director1 2024-02-16 2025-07-31 15494525 frs-bus:Director2 2024-02-16 2025-07-31 15494525 frs-countries:EnglandWales 2024-02-16 2025-07-31
Registered number: 15494525
Horlaw Consulting Ltd
Unaudited Financial Statements
For the Period 16 February 2024 to 31 July 2025
Horlaw Consulting Ltd
Contents
Contents

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

Page 1
Horlaw Consulting Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 15494525

| 31 July 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 17,093
|  |  | 17,093
CURRENT ASSETS
Debtors |  | 27,708 |
Cash at bank and in hand |  | 12,767 |
|  | 40,475 |
Creditors: Amounts Falling Due Within One Year |  | (57,210 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (16,735 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 358
NET ASSETS |  |  | 358
CAPITAL AND RESERVES
Called up share capital | 5 |  | 200
Profit and Loss Account |  |  | 158
SHAREHOLDERS' FUNDS |  |  | 358

For the period ending 31 July 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 Alexander Horner Director
21/10/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Horlaw Consulting Ltd
Notes to the Financial Statements
For the Period 16 February 2024 to 31 July 2025
Notes to the Financial Statements
1. General Information
Horlaw Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15494525 . The registered office is 71 Kings Road, Berkhamsted, Hertfordshire, HP4 3BP.
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:

Computer Equipment | 25% reducing balance

2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax are recognised in profit or loss for the period, 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Computer Equipment | Total
| £ | £ | £
Cost
As at 16 February 2024 | - | - | -
Additions | 15,423 | 2,586 | 18,009
As at 31 July 2025 | 15,423 | 2,586 | 18,009

...CONTINUED
Page 2
Page 3
Horlaw Consulting Ltd
Notes to the Financial Statements (continued)
For the Period 16 February 2024 to 31 July 2025

Depreciation
As at 16 February 2024 | - | - | -
Provided during the period | - | 916 | 916
As at 31 July 2025 | - | 916 | 916
Net Book Value
As at 31 July 2025 | 15,423 | 1,670 | 17,093
As at 16 February 2024 | - | - | -

5. Share Capital

| 31 July 2025
--- | ---
| £
Allotted, Called up and fully paid | 200

Page 3