Acorah Software Products - Accounts Production 16.8.310 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 09276232 A Hunnisett P Featherstone AP Hunniset and PJ Featherstone true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09276232 2024-10-31 09276232 2025-10-31 09276232 2024-11-01 2025-10-31 09276232 frs-core:CurrentFinancialInstruments 2025-10-31 09276232 frs-core:PlantMachinery 2025-10-31 09276232 frs-core:PlantMachinery 2024-11-01 2025-10-31 09276232 frs-core:PlantMachinery 2024-10-31 09276232 frs-core:ShareCapital 2025-10-31 09276232 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09276232 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09276232 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09276232 frs-bus:SmallEntities 2024-11-01 2025-10-31 09276232 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09276232 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09276232 1 2024-11-01 2025-10-31 09276232 frs-bus:Director1 2024-11-01 2025-10-31 09276232 frs-bus:Director2 2024-11-01 2025-10-31 09276232 frs-countries:EnglandWales 2024-11-01 2025-10-31 09276232 2023-10-31 09276232 2024-10-31 09276232 2023-11-01 2024-10-31 09276232 frs-core:CurrentFinancialInstruments 2024-10-31 09276232 frs-core:ShareCapital 2024-10-31 09276232 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 09276232
HAP ELECTRICAL SERVICES LIMITED
Unaudited Financial Statements
For The Year Ended 31 October 2025
HAP ELECTRICAL SERVICES LIMITED
Contents
Contents

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

Page 1
HAP ELECTRICAL SERVICES LIMITED
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 09276232

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 579 |  | 643
|  |  | 579 |  | 643
CURRENT ASSETS
Debtors | 5 | 10,327 |  | 15,780 |
Cash at bank and in hand |  | 55,183 |  | 66,644 |
|  | 65,510 |  | 82,424 |
Creditors: Amounts Falling Due Within One Year | 6 | (26,542 ) |  | (36,911 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 38,968 |  | 45,513
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 39,547 |  | 46,156
NET ASSETS |  |  | 39,547 |  | 46,156
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 39,545 |  | 46,154
SHAREHOLDERS' FUNDS |  |  | 39,547 |  | 46,156

For the year ending 31 October 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

A Hunnisett Director
13 February 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
HAP ELECTRICAL SERVICES LIMITED
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
HAP ELECTRICAL SERVICES LIMITED Registered number 09276232 is a limited by shares company incorporated in England & Wales. The Registered Office is 25 Bromley Grove, Bromley, Kent, BR2 0LP.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 10% reducing balance

2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. 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: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 November 2024 | 1,844
As at 31 October 2025 | 1,844
Depreciation
As at 1 November 2024 | 1,201
Provided during the period | 64
As at 31 October 2025 | 1,265
Net Book Value
As at 31 October 2025 | 579
As at 1 November 2024 | 643

Page 2
Page 3
HAP ELECTRICAL SERVICES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,731 |  | 10,463
Other debtors | 7,596 |  | 5,317
| 10,327 |  | 15,780

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 6,897
Corporation tax | 15,596 |  | 21,354
Other creditors | 10,946 |  | 8,660
| 26,542 |  | 36,911

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Directors Advances, Credits and Guarantees
Dividends paid to directors
9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 64,000 |  | 47,000

10. Ultimate Controlling Party
The company's ultimate controlling parties are AP Hunniset and PJ Featherstone by virtue of their ownership of 50% each of the issued share capital in the company.
Page 3