Acorah Software Products - Accounts Production 16.8.310 false true true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 09404271 Mr H D Singh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09404271 2025-01-31 09404271 2026-01-31 09404271 2025-02-01 2026-01-31 09404271 frs-core:Non-currentFinancialInstruments 2026-01-31 09404271 frs-core:ComputerEquipment 2025-02-01 2026-01-31 09404271 frs-core:NetGoodwill 2025-02-01 2026-01-31 09404271 frs-core:PlantMachinery 2025-02-01 2026-01-31 09404271 frs-core:ShareCapital 2026-01-31 09404271 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 09404271 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 09404271 frs-bus:AbridgedAccounts 2025-02-01 2026-01-31 09404271 frs-bus:SmallEntities 2025-02-01 2026-01-31 09404271 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 09404271 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 09404271 frs-bus:Director1 2025-02-01 2026-01-31 09404271 frs-countries:EnglandWales 2025-02-01 2026-01-31 09404271 2024-01-31 09404271 2025-01-31 09404271 2024-02-01 2025-01-31 09404271 frs-core:Non-currentFinancialInstruments 2025-01-31 09404271 frs-core:ShareCapital 2025-01-31 09404271 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 09404271
HDS Ultrasonics Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 January 2026
HSJ Accountants Ltd
HDS Ultrasonics Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Unaudited Financial Statements

Contents
| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
HDS Ultrasonics Limited
Abridged Balance Sheet
As At 31 January 2026
Abridged Balance Sheet
Registered number: 09404271

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 3 |  | 2,500 |  | 5,000
Tangible Assets | 4 |  | 138 |  | 181
|  |  | 2,638 |  | 5,181
CURRENT ASSETS
Stocks |  | 492 |  | 651 |
Debtors |  | 2,700 |  | - |
Cash at bank and in hand |  | 13,894 |  | 7,451 |
|  | 17,086 |  | 8,102 |
Creditors: Amounts Falling Due Within One Year |  | (3,445 ) |  | (5,223 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 13,641 |  | 2,879
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 16,279 |  | 8,060
Creditors: Amounts Falling Due After More Than One Year |  |  | (51,837 ) |  | (57,870 )
NET LIABILITIES |  |  | (35,558 ) |  | (49,810 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | (35,658 ) |  | (49,910 )
SHAREHOLDERS' FUNDS |  |  | (35,558) |  | (49,810)

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HDS Ultrasonics Limited
Abridged Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr H D Singh Director
10 March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
HDS Ultrasonics Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 January 2026
Notes to the Abridged Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis. The director feels with his continued support the company can continue to trade and meet its working capital requirements.
1.3. 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.
1.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
1.5. 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
Computer Equipment | 25% reducing balance

1.6. 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.
1.7. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2025: 1)
1 1
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HDS Ultrasonics Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 January 2026
3. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 February 2025 | 25,000
As at 31 January 2026 | 25,000
Amortisation
As at 1 February 2025 | 20,000
Provided during the period | 2,500
As at 31 January 2026 | 22,500
Net Book Value
As at 31 January 2026 | 2,500
As at 1 February 2025 | 5,000

4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 February 2025 | 1,706
As at 31 January 2026 | 1,706
Depreciation
As at 1 February 2025 | 1,525
Provided during the period | 43
As at 31 January 2026 | 1,568
Net Book Value
As at 31 January 2026 | 138
As at 1 February 2025 | 181

5. Secured Creditors
Of the creditors the following amounts are secured.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,353 |  | 4,519

6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

7. General Information
HDS Ultrasonics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09404271 . The registered office is Severn House, Hazell Drive, Newport, NP10 8FY.
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