Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05092826 S B Halsall M E Halsall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05092826 2024-03-31 05092826 2025-03-31 05092826 2024-04-01 2025-03-31 05092826 frs-core:CurrentFinancialInstruments 2025-03-31 05092826 frs-core:Non-currentFinancialInstruments 2025-03-31 05092826 frs-core:FurnitureFittings 2025-03-31 05092826 frs-core:FurnitureFittings 2024-04-01 2025-03-31 05092826 frs-core:FurnitureFittings 2024-03-31 05092826 frs-core:PlantMachinery 2025-03-31 05092826 frs-core:PlantMachinery 2024-04-01 2025-03-31 05092826 frs-core:PlantMachinery 2024-03-31 05092826 frs-core:ShareCapital 2025-03-31 05092826 frs-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 05092826 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05092826 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05092826 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05092826 frs-bus:SmallEntities 2024-04-01 2025-03-31 05092826 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05092826 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05092826 frs-bus:Director1 2024-04-01 2025-03-31 05092826 frs-bus:Director1 2024-03-31 05092826 frs-bus:Director1 2025-03-31 05092826 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 05092826 frs-countries:EnglandWales 2024-04-01 2025-03-31 05092826 2023-03-31 05092826 2024-03-31 05092826 2023-04-01 2024-03-31 05092826 frs-core:CurrentFinancialInstruments 2024-03-31 05092826 frs-core:Non-currentFinancialInstruments 2024-03-31 05092826 frs-core:ShareCapital 2023-03-31 05092826 frs-core:ShareCapital 2024-03-31 05092826 frs-core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 05092826 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-03-31 05092826 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05092826
Stockbridge Management Consultants Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 05092826
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 26,861 21,804
26,861 21,804
CURRENT ASSETS
Debtors 5 16,421 12,357
Cash at bank and in hand 16,068 5,060
32,489 17,417
Creditors: Amounts Falling Due Within One Year 6 (52,109 ) (24,319 )
NET CURRENT ASSETS (LIABILITIES) (19,620 ) (6,902 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,241 14,902
Creditors: Amounts Falling Due After More Than One Year 7 (524 ) (3,526 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,715 ) (4,143 )
NET ASSETS 2 7,233
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account - 7,231
SHAREHOLDERS' FUNDS 2 7,233
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For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
S B Halsall
Director
24/12/2025
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 April 2023 2 9,927 9,929
Profit for the year and total comprehensive income - 56,884 56,884
Dividends paid - (59,580) (59,580)
As at 31 March 2024 and 1 April 2024 2 7,231 7,233
Profit for the year and total comprehensive income - 59,333 59,333
Dividends paid - (66,564) (66,564)
As at 31 March 2025 2 - 2
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Page 4
Notes to the Financial Statements
1. General Information
Stockbridge Management Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05092826 . The registered office is 26 Stockbridge Road, Elloughton, Brough, East Yorkshire, HU15 1HN.
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:
Plant & Machinery 25% (reducing balance)
Fixtures & Fittings 25% (reducing balance)
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 539 72,595 73,134
Additions - 14,013 14,013
As at 31 March 2025 539 86,608 87,147
Depreciation
As at 1 April 2024 444 50,886 51,330
Provided during the period 24 8,932 8,956
As at 31 March 2025 468 59,818 60,286
Net Book Value
As at 31 March 2025 71 26,790 26,861
As at 1 April 2024 95 21,709 21,804
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 13,154 12,357
Other debtors 2,443 -
15,597 12,357
Due after more than one year
Other debtors 824 -
16,421 12,357
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 3,144 3,195
Corporation tax 16,218 12,991
VAT 1,628 6,431
Other creditors 29,889 -
Accruals and deferred income 1,230 1,702
52,109 24,319
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 524 3,526
Page 5
Page 6
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Stephen Halsall - 103,732 (100,828 ) - 2,442
The above loan is unsecured, interest free and repayable on demand.
10. Reclassification of Comparative Figures
Certain figures in the comparative accounts for the previous year have been reclassified to ensure consistency with the current year’s presentation. These reclassifications do not affect the overall financial position or results of the prior year but are made solely for comparative purposes.
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