Acorah Software Products - Accounts Production 16.8.310 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 14241398 Mr M R Edwards Mr D J Edwards Mrs S Edwards Mr D J Edwards, Mr M R Edwards and Mrs S Edwards true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14241398 2024-09-30 14241398 2025-09-30 14241398 2024-10-01 2025-09-30 14241398 frs-core:CurrentFinancialInstruments 2025-09-30 14241398 frs-core:Non-currentFinancialInstruments 2025-09-30 14241398 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 14241398 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 14241398 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 14241398 frs-core:ShareCapital 2025-09-30 14241398 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 14241398 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 14241398 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 14241398 frs-bus:SmallEntities 2024-10-01 2025-09-30 14241398 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 14241398 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 14241398 1 2024-10-01 2025-09-30 14241398 frs-bus:Director1 2024-10-01 2025-09-30 14241398 frs-bus:Director2 2024-10-01 2025-09-30 14241398 frs-bus:Director3 2024-10-01 2025-09-30 14241398 frs-countries:EnglandWales 2024-10-01 2025-09-30 14241398 2023-09-30 14241398 2024-09-30 14241398 2023-10-01 2024-09-30 14241398 frs-core:CurrentFinancialInstruments 2024-09-30 14241398 frs-core:Non-currentFinancialInstruments 2024-09-30 14241398 frs-core:ShareCapital 2024-09-30 14241398 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 14241398
Highgate Works Limited
Financial Statements
For The Year Ended 30 September 2025
Highgate Works Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Highgate Works Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 14241398

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,783,835 |  | 2,783,835
|  |  | 2,783,835 |  | 2,783,835
CURRENT ASSETS
Debtors | 5 | 28,370 |  | 29,175 |
Cash at bank and in hand |  | 89,686 |  | 100,481 |
|  | 118,056 |  | 129,656 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,258,484 ) |  | (2,075,826 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,140,428 ) |  | (1,946,170 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,643,407 |  | 837,665
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (484,355 ) |  | (736,946 )
NET ASSETS |  |  | 1,159,052 |  | 100,719
CAPITAL AND RESERVES
Called up share capital | 8 |  | 105 |  | 105
Profit and Loss Account |  |  | 1,158,947 |  | 100,614
SHAREHOLDERS' FUNDS |  |  | 1,159,052 |  | 100,719

Page 1
Page 2
Highgate Works Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 M R Edwards Director | Mr D J Edwards Director | Mrs S Edwards Director
3 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Highgate Works Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Highgate Works Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14241398 . The registered office is Highgate Works, Tomtits Lane, Highgate Green, Forest Row, East Sussex, RH18 5AT.
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.
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:

Freehold | Not depreciated

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 for the year is recognised in profit or loss, except when it related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also 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: 3 (2024: 3)
3 3
Page 3
Page 4
Highgate Works Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 October 2024 | 2,783,835
As at 30 September 2025 | 2,783,835
Net Book Value
As at 30 September 2025 | 2,783,835
As at 1 October 2024 | 2,783,835

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 14 |  | 93
Other debtors | 28,356 |  | 29,082
| 28,370 |  | 29,175

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 18,158 |  | 18,016
Other creditors | 1,190,819 |  | 2,024,272
Taxation and social security | 49,507 |  | 33,538
| 1,258,484 |  | 2,075,826

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans > 1 year | 484,355 |  | 736,946

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 105 |  | 105

Page 4
Page 5
Highgate Works Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Directors Advances, Credits and Guarantees
Included in other creditors due within one year are loans from the director, Mr D J Edwards amounting to £352,954 (2024: £352,954).
Included in other creditors due within one year are loans from the director, Mr M R Edwards amounting to £347,954 (2024: £345,954).
Included in other creditors due within one year are loans from the director, Mrs S Edwards amounting to £103,981 (2024: £88,990).
10. Ultimate Controlling Party
The company was controlled throughout the current and previous period by its directors, Mr D J Edwards, Mr M R Edwards and Mrs S Edwards by virtue of the fact that they own all of the company's ordinary issued share capital.
Page 5