Acorah Software Products - Accounts Production 16.8.310 false true 30 April 2025 1 May 2024 false 1 May 2025 31 December 2025 31 December 2025 03985088 Mr Christopher Pratt Mr William Pratt Mrs Sheila Pratt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03985088 2025-04-30 03985088 2025-12-31 03985088 2025-05-01 2025-12-31 03985088 frs-core:CurrentFinancialInstruments 2025-12-31 03985088 frs-core:ComputerEquipment 2025-12-31 03985088 frs-core:ComputerEquipment 2025-05-01 2025-12-31 03985088 frs-core:ComputerEquipment 2025-04-30 03985088 frs-core:FurnitureFittings 2025-12-31 03985088 frs-core:FurnitureFittings 2025-05-01 2025-12-31 03985088 frs-core:FurnitureFittings 2025-04-30 03985088 frs-core:PlantMachinery 2025-12-31 03985088 frs-core:PlantMachinery 2025-05-01 2025-12-31 03985088 frs-core:PlantMachinery 2025-04-30 03985088 frs-core:ShareCapital 2025-12-31 03985088 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03985088 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2025-12-31 03985088 frs-bus:FilletedAccounts 2025-05-01 2025-12-31 03985088 frs-bus:SmallEntities 2025-05-01 2025-12-31 03985088 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2025-12-31 03985088 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2025-12-31 03985088 frs-bus:Director1 2025-05-01 2025-12-31 03985088 frs-bus:Director2 2025-05-01 2025-12-31 03985088 frs-bus:CompanySecretary1 2025-05-01 2025-12-31 03985088 frs-countries:EnglandWales 2025-05-01 2025-12-31 03985088 2024-04-30 03985088 2025-04-30 03985088 2024-05-01 2025-04-30 03985088 frs-core:CurrentFinancialInstruments 2025-04-30 03985088 frs-core:ShareCapital 2025-04-30 03985088 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 03985088
Midland Heat Pumps Limited
Unaudited Financial Statements
For the Period 1 May 2025 to 31 December 2025
Atkinson and Co Accountants
2 Highfield Road
Redditch
Worcestershire
B97 5EH
Midland Heat Pumps Limited
Contents
Contents

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

Page 1
Midland Heat Pumps Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03985088

| 31 December 2025 | 30 April 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 767
|  |  | - |  | 767
CURRENT ASSETS
Debtors | 5 | - |  | 5,208 |
Cash at bank and in hand |  | 9,061 |  | 7,426 |
|  | 9,061 |  | 12,634 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,004 ) |  | (1,732 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 8,057 |  | 10,902
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,057 |  | 11,669
NET ASSETS |  |  | 8,057 |  | 11,669
CAPITAL AND RESERVES
Called up share capital | 7 |  | 4 |  | 4
Profit and Loss Account |  |  | 8,053 |  | 11,665
SHAREHOLDERS' FUNDS |  |  | 8,057 |  | 11,669

For the period ending 31 December 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 William Pratt Director
11/03/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Midland Heat Pumps Limited
Notes to the Financial Statements
For the Period 1 May 2025 to 31 December 2025
Notes to the Financial Statements
1. General Information
Midland Heat Pumps Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03985088 . The registered office is 184 Alcester Road , Hollywood, Birmingham, B47 5HQ.
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.
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.
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:

Plant & Machinery | 25% straight line
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 25% straight line

2.4. Taxation
Corporation tax expense represents 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 period was: 2 (2025: 2)
2 2
Page 2
Page 3
Midland Heat Pumps Limited
Notes to the Financial Statements (continued)
For the Period 1 May 2025 to 31 December 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 May 2025 | 1,077 | 2,299 | 5,450 | 8,826
Additions | - | 1,212 | 219 | 1,431
As at 31 December 2025 | 1,077 | 3,511 | 5,669 | 10,257
Depreciation
As at 1 May 2025 | 1,077 | 1,877 | 5,105 | 8,059
Provided during the period | - | 1,634 | 564 | 2,198
As at 31 December 2025 | 1,077 | 3,511 | 5,669 | 10,257
Net Book Value
As at 31 December 2025 | - | - | - | -
As at 1 May 2025 | - | 422 | 345 | 767

5. Debtors

| 31 December 2025 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 1,420
Other debtors | - |  | 3,788
| - |  | 5,208

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 557 |  | 121
Accruals and deferred income | 419 |  | 386
Directors' loan accounts | 28 |  | 1,225
| 1,004 |  | 1,732

7. Share Capital

| 31 December 2025 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

Page 3