Acorah Software Products - Accounts Production 16.5.460 false true 27 February 2024 28 February 2023 false 28 February 2024 27 February 2025 27 February 2025 SC544044 Mr Andrew Waker Mrs Patricia Walker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC544044 2024-02-27 SC544044 2025-02-27 SC544044 2024-02-28 2025-02-27 SC544044 frs-core:CurrentFinancialInstruments 2025-02-27 SC544044 frs-core:Non-currentFinancialInstruments 2025-02-27 SC544044 frs-core:ComputerEquipment 2025-02-27 SC544044 frs-core:ComputerEquipment 2024-02-28 2025-02-27 SC544044 frs-core:ComputerEquipment 2024-02-27 SC544044 frs-core:FurnitureFittings 2025-02-27 SC544044 frs-core:FurnitureFittings 2024-02-28 2025-02-27 SC544044 frs-core:FurnitureFittings 2024-02-27 SC544044 frs-core:ShareCapital 2025-02-27 SC544044 frs-core:RetainedEarningsAccumulatedLosses 2025-02-27 SC544044 frs-bus:PrivateLimitedCompanyLtd 2024-02-28 2025-02-27 SC544044 frs-bus:FilletedAccounts 2024-02-28 2025-02-27 SC544044 frs-bus:SmallEntities 2024-02-28 2025-02-27 SC544044 frs-bus:AuditExempt-NoAccountantsReport 2024-02-28 2025-02-27 SC544044 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-28 2025-02-27 SC544044 frs-bus:Director1 2024-02-28 2025-02-27 SC544044 frs-bus:Director2 2024-02-28 2025-02-27 SC544044 frs-countries:Scotland 2024-02-28 2025-02-27 SC544044 2023-02-27 SC544044 2024-02-27 SC544044 2023-02-28 2024-02-27 SC544044 frs-core:CurrentFinancialInstruments 2024-02-27 SC544044 frs-core:Non-currentFinancialInstruments 2024-02-27 SC544044 frs-core:ShareCapital 2024-02-27 SC544044 frs-core:RetainedEarningsAccumulatedLosses 2024-02-27
Registered number: SC544044
Harvey B Limited
Financial Statements
For The Year Ended 27 February 2025
Donoghue & Co. Ltd
19a Wellside Place
Falkirk
FK1 5RL
Harvey B Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Harvey B Limited
Balance Sheet
As At 27 February 2025
Balance Sheet
Registered number: SC544044

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 829 |  | 1,141
|  |  | 829 |  | 1,141
CURRENT ASSETS
Stocks | 5 | 53,745 |  | 58,330 |
Debtors | 6 | 157 |  | - |
Cash at bank and in hand |  | 150 |  | 734 |
|  | 54,052 |  | 59,064 |
Creditors: Amounts Falling Due Within One Year | 7 | (65,232 ) |  | (58,502 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (11,180 ) |  | 562
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (10,351 ) |  | 1,703
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (12,498 ) |  | (14,878 )
NET LIABILITIES |  |  | (22,849 ) |  | (13,175 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (22,949 ) |  | (13,275 )
SHAREHOLDERS' FUNDS |  |  | (22,849) |  | (13,175)

Page 1
Page 2
Harvey B Limited
Balance Sheet (continued)
As At 27 February 2025
For the year ending 27 February 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 Andrew Waker Director
14th November 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Harvey B Limited
Notes to the Financial Statements
For The Year Ended 27 February 2025
Notes to the Financial Statements
1. General Information
Harvey B Limited is a private company, limited by shares, incorporated in Scotland, registered number SC544044 . The registered office is 16 Centurion Way, Falkirk, FK2 7YH.
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:

Fixtures & Fittings | 25% Reducing Balance
Computer Equipment | 33% Straight line

2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 28 February 2024 | 4,990 | 1,149 | 6,139
As at 27 February 2025 | 4,990 | 1,149 | 6,139
Depreciation
As at 28 February 2024 | 4,194 | 804 | 4,998
Provided during the period | 198 | 114 | 312
As at 27 February 2025 | 4,392 | 918 | 5,310

...CONTINUED
Page 3
Page 4
Harvey B Limited
Notes to the Financial Statements (continued)
For The Year Ended 27 February 2025

Net Book Value
As at 27 February 2025 | 598 | 231 | 829
As at 28 February 2024 | 796 | 345 | 1,141

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 53,745 |  | 58,330

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 157 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 9,741 |  | 7,061
Other taxes and social security | 200 |  | 1,034
VAT | 1,400 |  | 638
Accruals and deferred income | 1,199 |  | 1,199
Directors' loan accounts | 52,692 |  | 48,570
| 65,232 |  | 58,502

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 12,498 |  | 14,878

9. Share Capital

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

Page 4