Acorah Software Products - Accounts Production 16.6.950 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 12486028 Mr H F Ross Mrs S Freeman Mr G E Thompson Mr G Williams Mr M B Crook iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12486028 2024-07-31 12486028 2025-07-31 12486028 2024-08-01 2025-07-31 12486028 frs-core:CurrentFinancialInstruments 2025-07-31 12486028 frs-core:Non-currentFinancialInstruments 2025-07-31 12486028 frs-core:BetweenOneFiveYears 2025-07-31 12486028 frs-core:ComputerEquipment 2025-07-31 12486028 frs-core:ComputerEquipment 2024-08-01 2025-07-31 12486028 frs-core:ComputerEquipment 2024-07-31 12486028 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-01 2025-07-31 12486028 frs-core:FurnitureFittings 2025-07-31 12486028 frs-core:FurnitureFittings 2024-08-01 2025-07-31 12486028 frs-core:FurnitureFittings 2024-07-31 12486028 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-31 12486028 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 12486028 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-31 12486028 frs-core:MotorVehicles 2025-07-31 12486028 frs-core:MotorVehicles 2024-08-01 2025-07-31 12486028 frs-core:MotorVehicles 2024-07-31 12486028 frs-core:OtherResidualIntangibleAssets 2025-07-31 12486028 frs-core:OtherResidualIntangibleAssets 2024-08-01 2025-07-31 12486028 frs-core:OtherResidualIntangibleAssets 2024-07-31 12486028 frs-core:PlantMachinery 2025-07-31 12486028 frs-core:PlantMachinery 2024-08-01 2025-07-31 12486028 frs-core:PlantMachinery 2024-07-31 12486028 frs-core:WithinOneYear 2025-07-31 12486028 frs-core:ShareCapital 2025-07-31 12486028 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 12486028 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12486028 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 12486028 frs-bus:SmallEntities 2024-08-01 2025-07-31 12486028 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12486028 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12486028 frs-bus:Director1 2024-08-01 2025-07-31 12486028 frs-bus:Director2 2024-08-01 2025-07-31 12486028 frs-bus:Director3 2024-08-01 2025-07-31 12486028 frs-bus:Director4 2024-08-01 2025-07-31 12486028 frs-bus:Director5 2024-08-01 2025-07-31 12486028 frs-countries:EnglandWales 2024-08-01 2025-07-31 12486028 2023-07-31 12486028 2024-07-31 12486028 2023-08-01 2024-07-31 12486028 frs-core:CurrentFinancialInstruments 2024-07-31 12486028 frs-core:Non-currentFinancialInstruments 2024-07-31 12486028 frs-core:BetweenOneFiveYears 2024-07-31 12486028 frs-core:WithinOneYear 2024-07-31 12486028 frs-core:ShareCapital 2024-07-31 12486028 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 12486028
H H Business Finance Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
H H Business Finance Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—8

Page 1
H H Business Finance Ltd
Company Information
For The Year Ended 31 July 2025
Company Information

Directors | Mr H F Ross
| Mrs S Freeman
| Mr G E Thompson
| Mr G Williams
| Mr M B Crook
Company Number | 12486028
Registered Office | Innovation House
| Wales 1 Business Park
| Monmouthshire
| NP26 3DG
Accountants | DW Accountancy Services
| Chartered Certified Accountants
| Tramshed Tech
| Unit 3, Goodsheds Lofts
| Hood Road
| Barry
| CF62 5QT

Page 1
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H H Business Finance Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 12486028

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 5,469 |  | 6,187
Tangible Assets | 5 |  | 94,773 |  | 101,772
|  |  | 100,242 |  | 107,959
CURRENT ASSETS
Debtors | 6 | 801,935 |  | 442,216 |
Cash at bank and in hand |  | 326,211 |  | 386,018 |
|  | 1,128,146 |  | 828,234 |
Creditors: Amounts Falling Due Within One Year | 7 | (570,590 ) |  | (445,710 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 557,556 |  | 382,524
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 657,798 |  | 490,483
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (167,478 ) |  | (14,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (25,061 ) |  | (26,990 )
NET ASSETS |  |  | 465,259 |  | 449,326
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 465,159 |  | 449,226
SHAREHOLDERS' FUNDS |  |  | 465,259 |  | 449,326

Page 2
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H H Business Finance 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 H F Ross Director
06/03/2026

The notes on pages 4 to 8 form part of these financial statements.
Page 3
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H H Business Finance Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
H H Business Finance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12486028 . The registered office is Innovation House, Wales 1 Business Park, Monmouthshire, NP26 3DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied, other than where additional disclosure is required to show a true and fair view. The financial statements are prepared under the historical cost convention.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and VAT. 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.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Revenue from the rendering of services is recognised in the period to which it relates.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets consist of website development. It is amortised to the profit and loss account over its estimated economic life of 5 years.
2.4. 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 | 20% reducing balance
Plant & Machinery | 20% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 33% reducing balance
Computer Equipment | 25% reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 profit and loss account as incurred.
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H H Business Finance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into Sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into Sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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H H Business Finance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.8. Taxation
The 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 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.
2.9. 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
The average number of employees, including directors, during the year was as follows: 25 (2024: 22)
25 22
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 August 2024 | 8,750
Additions | 1,238
As at 31 July 2025 | 9,988
Amortisation
As at 1 August 2024 | 2,563
Provided during the period | 1,956
As at 31 July 2025 | 4,519
Net Book Value
As at 31 July 2025 | 5,469
As at 1 August 2024 | 6,187

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H H Business Finance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 August 2024 | 29,100 | 25,000 | 41,279 | 12,959
Additions | - | - | - | 13,414
As at 31 July 2025 | 29,100 | 25,000 | 41,279 | 26,373
Depreciation
As at 1 August 2024 | 5,015 | 9,583 | 16,125 | 4,919
Provided during the period | 4,817 | 3,084 | 6,288 | 4,341
As at 31 July 2025 | 9,832 | 12,667 | 22,413 | 9,260
Net Book Value
As at 31 July 2025 | 19,268 | 12,333 | 18,866 | 17,113
As at 1 August 2024 | 24,085 | 15,417 | 25,154 | 8,040

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 August 2024 | 46,519 | 154,857
Additions | 6,480 | 19,894
As at 31 July 2025 | 52,999 | 174,751
Depreciation
As at 1 August 2024 | 17,443 | 53,085
Provided during the period | 8,363 | 26,893
As at 31 July 2025 | 25,806 | 79,978
Net Book Value
As at 31 July 2025 | 27,193 | 94,773
As at 1 August 2024 | 29,076 | 101,772

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 160,436 |  | 50,388
Other debtors | 641,499 |  | 391,828
| 801,935 |  | 442,216

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H H Business Finance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 68,074 |  | 73,468
Bank loans and overdrafts | 10,000 |  | 10,000
Other loans | 95,925 |  | -
Corporation tax | 189,997 |  | 229,220
Other taxes and social security | 115,457 |  | 55,333
Other creditors | 91,137 |  | 77,689
| 570,590 |  | 445,710

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 4,167 |  | 14,167
Other loans | 163,311 |  | -
| 167,478 |  | 14,167

9. Secured Creditors
On 24 April 2025, Mitsubishi Hc Capital UK PLC secured a fixed charge over all of the assets of the company.
On 28 July 2025, Siemens Financial Services Limited secured a fixed charge over all of the assets of the company.
10. Share Capital

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

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 43,517 |  | 43,595
Later than one year and not later than five years | 34,491 |  | 75,367
| 78,008 |  | 118,962

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