Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 10856944 Mr Roy Howarth Mr Gary Howarth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10856944 2024-07-31 10856944 2025-07-31 10856944 2024-08-01 2025-07-31 10856944 frs-core:CurrentFinancialInstruments 2025-07-31 10856944 frs-core:Non-currentFinancialInstruments 2025-07-31 10856944 frs-core:BetweenOneFiveYears 2025-07-31 10856944 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-31 10856944 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 10856944 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-31 10856944 frs-core:MotorVehicles 2025-07-31 10856944 frs-core:MotorVehicles 2024-08-01 2025-07-31 10856944 frs-core:MotorVehicles 2024-07-31 10856944 frs-core:PlantMachinery 2025-07-31 10856944 frs-core:PlantMachinery 2024-08-01 2025-07-31 10856944 frs-core:PlantMachinery 2024-07-31 10856944 frs-core:WithinOneYear 2025-07-31 10856944 frs-core:ShareCapital 2025-07-31 10856944 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 10856944 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10856944 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 10856944 frs-bus:SmallEntities 2024-08-01 2025-07-31 10856944 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10856944 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10856944 frs-bus:Director1 2024-08-01 2025-07-31 10856944 frs-bus:Director2 2024-08-01 2025-07-31 10856944 frs-countries:EnglandWales 2024-08-01 2025-07-31 10856944 2023-07-31 10856944 2024-07-31 10856944 2023-08-01 2024-07-31 10856944 frs-core:CurrentFinancialInstruments 2024-07-31 10856944 frs-core:Non-currentFinancialInstruments 2024-07-31 10856944 frs-core:BetweenOneFiveYears 2024-07-31 10856944 frs-core:WithinOneYear 2024-07-31 10856944 frs-core:ShareCapital 2024-07-31 10856944 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 10856944
Howarth Construction Contracts Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Howarth Construction Contracts Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Howarth Construction Contracts Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 10856944

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 198,085 |  | 259,084
|  |  | 198,085 |  | 259,084
CURRENT ASSETS
Stocks | 5 | 45,000 |  | 2,000 |
Debtors | 6 | 2,591,794 |  | 1,811,303 |
Cash at bank and in hand |  | 254,303 |  | 79,549 |
|  | 2,891,097 |  | 1,892,852 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,447,329 ) |  | (1,511,873 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 443,768 |  | 380,979
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 641,853 |  | 640,063
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (166,406 ) |  | (202,813 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (49,521 ) |  | (64,771 )
NET ASSETS |  |  | 425,926 |  | 372,479
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 425,826 |  | 372,379
SHAREHOLDERS' FUNDS |  |  | 425,926 |  | 372,479

Page 1
Page 2
Howarth Construction Contracts Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year 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 Gary Howarth Director
21 January 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Howarth Construction Contracts Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Howarth Construction Contracts Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10856944 . The registered office is 64 Meadowsweet Road , Poole, Dorset, BH17 7XT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The Financial Statements are presented in pound sterling which is the functional currency of the company.
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.
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:

Leasehold | 5 year straight line
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance

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. 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.
2.6. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Page 3
Page 4
Howarth Construction Contracts Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.7. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. 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: 23 (2024: 22)
23 22
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 August 2024 | 4,826 | 24,509 | 320,748 | 350,083
Additions | - | 10,635 | 14,250 | 24,885
Disposals | - | - | (31,555 ) | (31,555 )
As at 31 July 2025 | 4,826 | 35,144 | 303,443 | 343,413
Depreciation
As at 1 August 2024 | 1,693 | 14,618 | 74,688 | 90,999
Provided during the period | 965 | 3,587 | 56,234 | 60,786
Disposals | - | - | (6,457 ) | (6,457 )
As at 31 July 2025 | 2,658 | 18,205 | 124,465 | 145,328
Net Book Value
As at 31 July 2025 | 2,168 | 16,939 | 178,978 | 198,085
As at 1 August 2024 | 3,133 | 9,891 | 246,060 | 259,084

Page 4
Page 5
Howarth Construction Contracts Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 45,000 |  | 2,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 505,188 |  | 436,081
Amounts recoverable on contracts | 794,455 |  | 768,835
Prepayments and accrued income | 445,325 |  | 256,336
Other debtors | 846,826 |  | 350,051
| 2,591,794 |  | 1,811,303

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 31,949 |  | 34,919
Trade creditors | 1,152,163 |  | 879,976
Bank loans and overdrafts | 10,000 |  | 10,000
Other taxes and social security | 463,339 |  | 475,219
Other creditors | 76,091 |  | 109,134
Accruals and deferred income | 2,750 |  | 2,625
Amounts owed to group undertakings | 711,037 |  | -
| 2,447,329 |  | 1,511,873

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 166,406 |  | 192,813
Bank loans | - |  | 10,000
| 166,406 |  | 202,813

9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured against the assets to which they relate.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 198,355 |  | 227,732

Page 5
Page 6
Howarth Construction Contracts Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 31,949 |  | 34,919
Later than one year and not later than five years | 166,406 |  | 192,813
| 198,355 |  | 227,732
| 198,355 |  | 227,732

11. Share Capital

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

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 10,950 |  | 10,950
Later than one year and not later than five years | 10,950 |  | 21,900
| 21,900 |  | 32,850

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