Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05543515 D J Fairhead H Fairhead H Fairhead iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05543515 2024-12-31 05543515 2025-12-31 05543515 2025-01-01 2025-12-31 05543515 frs-core:CurrentFinancialInstruments 2025-12-31 05543515 frs-core:ComputerEquipment 2025-12-31 05543515 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05543515 frs-core:ComputerEquipment 2024-12-31 05543515 frs-core:MotorVehicles 2025-12-31 05543515 frs-core:MotorVehicles 2025-01-01 2025-12-31 05543515 frs-core:MotorVehicles 2024-12-31 05543515 frs-core:PlantMachinery 2025-12-31 05543515 frs-core:PlantMachinery 2025-01-01 2025-12-31 05543515 frs-core:PlantMachinery 2024-12-31 05543515 frs-core:ShareCapital 2025-12-31 05543515 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05543515 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05543515 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05543515 frs-bus:SmallEntities 2025-01-01 2025-12-31 05543515 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05543515 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05543515 frs-bus:Director1 2025-01-01 2025-12-31 05543515 frs-bus:Director2 2025-01-01 2025-12-31 05543515 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05543515 frs-countries:EnglandWales 2025-01-01 2025-12-31 05543515 2023-12-31 05543515 2024-12-31 05543515 2024-01-01 2024-12-31 05543515 frs-core:CurrentFinancialInstruments 2024-12-31 05543515 frs-core:ShareCapital 2024-12-31 05543515 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05543515
Mechanical Services UK Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
Mechanical Services UK Ltd
Contents
Contents

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

Page 1
Mechanical Services UK Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05543515

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,557 |  | 7,007
|  |  | 6,557 |  | 7,007
CURRENT ASSETS
Stocks | 5 | 13,500 |  | 12,050 |
Debtors | 6 | 13,668 |  | 26,184 |
Cash at bank and in hand |  | 28,755 |  | 77,794 |
|  | 55,923 |  | 116,028 |
Creditors: Amounts Falling Due Within One Year | 7 | (31,736 ) |  | (53,053 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 24,187 |  | 62,975
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 30,744 |  | 69,982
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,448 ) |  | (1,842 )
NET ASSETS |  |  | 29,296 |  | 68,140
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 29,294 |  | 68,138
SHAREHOLDERS' FUNDS |  |  | 29,296 |  | 68,140

Page 1
Page 2
Mechanical Services UK Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year 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

D J Fairhead Director | H Fairhead Director
5th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Mechanical Services UK Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Mechanical Services UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05543515 . The registered office is 155 Wellingborough Road, Rushden, Northamptonshire, NN10 9TB.
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% on reducing balance
Motor Vehicles | 20% on reducing balance
Computer Equipment | 50% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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 the profit and loss account as incurred.
2.5. 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.
Page 3
Page 4
Mechanical Services UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 in respect of all timing differences that have originated but not reversed at 31 December 2025.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 3,239 | 27,000 | 4,948 | 35,187
Additions | - | - | 2,165 | 2,165
As at 31 December 2025 | 3,239 | 27,000 | 7,113 | 37,352
Depreciation
As at 1 January 2025 | 3,194 | 20,158 | 4,828 | 28,180
Provided during the period | 45 | 1,368 | 1,202 | 2,615
As at 31 December 2025 | 3,239 | 21,526 | 6,030 | 30,795
Net Book Value
As at 31 December 2025 | - | 5,474 | 1,083 | 6,557
As at 1 January 2025 | 45 | 6,842 | 120 | 7,007

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 2,500 |  | 3,500
Work in progress | 11,000 |  | 8,550
| 13,500 |  | 12,050

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 9,558 |  | 24,735
Other debtors | 4,110 |  | 1,449
| 13,668 |  | 26,184

Page 4
Page 5
Mechanical Services UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 466 |  | 3,258
Other creditors | 25,556 |  | 27,772
Taxation and social security | 5,714 |  | 22,023
| 31,736 |  | 53,053

9. Share Capital

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

Page 5