Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 07270453 Mr Alex Ashur Mrs Hannah Gilbert-Ashur iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07270453 2024-06-30 07270453 2025-06-30 07270453 2024-07-01 2025-06-30 07270453 frs-core:CurrentFinancialInstruments 2025-06-30 07270453 frs-core:Non-currentFinancialInstruments 2025-06-30 07270453 frs-core:BetweenOneFiveYears 2025-06-30 07270453 frs-core:ComputerEquipment 2025-06-30 07270453 frs-core:ComputerEquipment 2024-07-01 2025-06-30 07270453 frs-core:ComputerEquipment 2024-06-30 07270453 frs-core:FurnitureFittings 2025-06-30 07270453 frs-core:FurnitureFittings 2024-07-01 2025-06-30 07270453 frs-core:FurnitureFittings 2024-06-30 07270453 frs-core:MotorVehicles 2025-06-30 07270453 frs-core:MotorVehicles 2024-07-01 2025-06-30 07270453 frs-core:MotorVehicles 2024-06-30 07270453 frs-core:PlantMachinery 2025-06-30 07270453 frs-core:PlantMachinery 2024-07-01 2025-06-30 07270453 frs-core:PlantMachinery 2024-06-30 07270453 frs-core:WithinOneYear 2025-06-30 07270453 frs-core:ShareCapital 2025-06-30 07270453 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 07270453 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07270453 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 07270453 frs-bus:SmallEntities 2024-07-01 2025-06-30 07270453 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 07270453 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 07270453 frs-bus:Director1 2024-07-01 2025-06-30 07270453 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 07270453 1 2024-07-01 2025-06-30 07270453 frs-countries:EnglandWales 2024-07-01 2025-06-30 07270453 2023-06-30 07270453 2024-06-30 07270453 2023-07-01 2024-06-30 07270453 frs-core:CurrentFinancialInstruments 2024-06-30 07270453 frs-core:Non-currentFinancialInstruments 2024-06-30 07270453 frs-core:BetweenOneFiveYears 2024-06-30 07270453 frs-core:MotorVehicles 2023-07-01 2024-06-30 07270453 frs-core:WithinOneYear 2024-06-30 07270453 frs-core:ShareCapital 2024-06-30 07270453 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 07270453 1 2023-07-01 2024-06-30
Registered number: 07270453
Handisc Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Handisc Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Handisc Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 07270453

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 332,409 |  | 224,572
|  |  | 332,409 |  | 224,572
CURRENT ASSETS
Stocks |  | 101,083 |  | 98,354 |
Debtors | 5 | 375,483 |  | 347,857 |
Cash at bank and in hand |  | 133,082 |  | 39,964 |
|  | 609,648 |  | 486,175 |
Creditors: Amounts Falling Due Within One Year | 6 | (316,452 ) |  | (217,729 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 293,196 |  | 268,446
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 625,605 |  | 493,018
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (68,040 ) |  | (9,640 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (83,005 ) |  | (56,004 )
NET ASSETS |  |  | 474,560 |  | 427,374
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | 474,559 |  | 427,373
SHAREHOLDERS' FUNDS |  |  | 474,560 |  | 427,374

Page 1
Page 2
Handisc Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 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.
On behalf of the board

Mr Alex Ashur Director
17 March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Handisc Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Handisc Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 07270453 . The registered office is Unit 22, Glenmore Business Park, Colebrook Way, Andover, Hants, England, SP10 3GZ.
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 is recognised at the point that the customer takes delivery of the goods.
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 and machinery | 15% straight line
Motor vehicles | 15% straight line
Furniture and fixtures | 15% straight line
Computer equipment | 25% straight line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.
Assets acquired under hire purchase contracts are depreciated over their useful lives.
Assets acquired under finance leases are depreciated over the shorter of the lease term and 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.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell.
2.6. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.
Page 3
Page 4
Handisc Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.7. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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
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 asset 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.
2.8. 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.
Page 4
Page 5
Handisc Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
3. Average Number of Employees

| 2025 |  | 2024
--- | --- | --- | ---
Average number of employees, including directors, during the year | 8 |  | 8
| 8 |  | 8

4. Tangible Assets

| Plant and machinery | Motor vehicles | Furniture and fixtures | Computer equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 July 2024 | 214,785 | 102,854 | 29,761 | 85,577 | 432,977
Additions | 86,711 | 99,890 | 6,882 | 4,850 | 198,333
Disposals | - | (71,000 ) | - | - | (71,000 )
As at 30 June 2025 | 301,496 | 131,744 | 36,643 | 90,427 | 560,310
Depreciation
As at 1 July 2024 | 58,793 | 70,352 | 19,857 | 59,403 | 208,405
Provided during the period | 31,546 | 15,538 | 8,562 | 7,296 | 62,942
Disposals | - | (43,446 ) | - | - | (43,446 )
As at 30 June 2025 | 90,339 | 42,444 | 28,419 | 66,699 | 227,901
Net Book Value
As at 30 June 2025 | 211,157 | 89,300 | 8,224 | 23,728 | 332,409
As at 1 July 2024 | 155,992 | 32,502 | 9,904 | 26,174 | 224,572

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor vehicles | 89,299 |  | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 212,811 |  | 202,329
Amounts owed by group undertakings | 157,872 |  | 140,948
Other debtors | 4,800 |  | 4,580
| 375,483 |  | 347,857

Page 5
Page 6
Handisc Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 13,110 |  | -
Trade creditors | 242,153 |  | 152,847
Bank loans and overdrafts | 9,640 |  | 10,268
Other creditors | 5,011 |  | 624
Taxation and social security | 46,538 |  | 53,990
| 316,452 |  | 217,729

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 68,040 |  | -
Bank loans | - |  | 9,640
| 68,040 |  | 9,640

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 13,110 |  | -
Later than one year and not later than five years | 68,040 |  | -
| 81,150 |  | -
| 81,150 |  | -

9. Related Party Transactions
The amount due from the related party at the year end was £157,872 (2024 : £140,948)
Page 6