Acorah Software Products - Accounts Production 18.1.170 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 01935383 Mr Ian Drury Mr Howard Sidebottom Ms Joanne Hallel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01935383 2024-12-31 01935383 2025-12-31 01935383 2025-01-01 2025-12-31 01935383 frs-core:CurrentFinancialInstruments 2025-12-31 01935383 frs-core:Non-currentFinancialInstruments 2025-12-31 01935383 frs-core:BetweenOneFiveYears 2025-12-31 01935383 frs-core:FurnitureFittings 2025-12-31 01935383 frs-core:FurnitureFittings 2025-01-01 2025-12-31 01935383 frs-core:FurnitureFittings 2024-12-31 01935383 frs-core:MotorVehicles 2025-12-31 01935383 frs-core:MotorVehicles 2025-01-01 2025-12-31 01935383 frs-core:MotorVehicles 2024-12-31 01935383 frs-core:PlantMachinery 2025-12-31 01935383 frs-core:PlantMachinery 2025-01-01 2025-12-31 01935383 frs-core:PlantMachinery 2024-12-31 01935383 frs-core:WithinOneYear 2025-12-31 01935383 frs-core:RevaluationReserve 2025-12-31 01935383 frs-core:ShareCapital 2025-12-31 01935383 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01935383 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01935383 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01935383 frs-bus:SmallEntities 2025-01-01 2025-12-31 01935383 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01935383 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01935383 frs-bus:Director1 2025-01-01 2025-12-31 01935383 frs-bus:Director2 2025-01-01 2025-12-31 01935383 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 01935383 frs-countries:EnglandWales 2025-01-01 2025-12-31 01935383 2023-12-31 01935383 2024-12-31 01935383 2024-01-01 2024-12-31 01935383 frs-core:CurrentFinancialInstruments 2024-12-31 01935383 frs-core:Non-currentFinancialInstruments 2024-12-31 01935383 frs-core:BetweenOneFiveYears 2024-12-31 01935383 frs-core:WithinOneYear 2024-12-31 01935383 frs-core:RevaluationReserve 2024-12-31 01935383 frs-core:ShareCapital 2024-12-31 01935383 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 01935383
R.W. Hill (Piling) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
R.W. Hill (Piling) Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—7

Page 1
R.W. Hill (Piling) Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 01935383

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,164,620 |  | 2,389,815
|  |  | 2,164,620 |  | 2,389,815
CURRENT ASSETS
Stocks | 5 | 70,000 |  | 18,000 |
Debtors | 6 | 872,818 |  | 450,255 |
Cash at bank and in hand |  | 33,827 |  | 451 |
|  | 976,645 |  | 468,706 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,550,390 ) |  | (1,299,523 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (573,745 ) |  | (830,817 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,590,875 |  | 1,558,998
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (4,759 ) |  | (32,401 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (206,370 ) |  | (177,822 )
NET ASSETS |  |  | 1,379,746 |  | 1,348,775
CAPITAL AND RESERVES
Called up share capital | 10 |  | 750 |  | 750
Revaluation reserve |  |  | 651,505 |  | 651,505
Income Statement |  |  | 727,491 |  | 696,520
SHAREHOLDERS' FUNDS |  |  | 1,379,746 |  | 1,348,775

Page 1
Page 2
R.W. Hill (Piling) Limited
Statement of Financial Position (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 Income Statement.
On behalf of the board

Mr Ian Drury Director
24th March 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
R.W. Hill (Piling) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
R.W. Hill (Piling) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01935383 . The registered office is Chalice House, Bromley Road, Elmstead, Colchester, Essex, CO7 7BY.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover represents net invoiced sales of goods and work done, excluding value added tax.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured using the revaluation model. These assets are stated at fair value at the date of the latest valuation less subsequent accumulated depreciation and any impairment losses, where applicable. Revaluations are performed with sufficient regularity such that the carrying amount does not differ materially from that which would be determined using fair values at the end of reporting period.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
The estimated useful lives, residual values and depreciation method are reviewed at each year end, with the effect of any changes in estimate accounted for on a prospective basis.

Plant & Machinery | 15 Years
Motor Vehicles | 10% Reducing balance
Fixtures & Fittings | 10% Reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under hire purchase contracts are depreciated over their useful lives. 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 income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Page 3
Page 4
R.W. Hill (Piling) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. 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.
2.7. Taxation
Income 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 reflect 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.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2024: 29)
23 29
Page 4
Page 5
R.W. Hill (Piling) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 2,275,610 | 107,345 | 6,860 | 2,389,815
Disposals | (66,500 ) | - | - | (66,500 )
As at 31 December 2025 | 2,209,110 | 107,345 | 6,860 | 2,323,315
Depreciation
As at 1 January 2025 | - | - | - | -
Provided during the period | 147,274 | 10,735 | 686 | 158,695
As at 31 December 2025 | 147,274 | 10,735 | 686 | 158,695
Net Book Value
As at 31 December 2025 | 2,061,836 | 96,610 | 6,174 | 2,164,620
As at 1 January 2025 | 2,275,610 | 107,345 | 6,860 | 2,389,815

All asset classes were re-valued on an open market basis on 31 December 2024 by the director.
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 70,000 |  | 18,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 800,299 |  | 404,974
Other debtors | 72,519 |  | 45,281
| 872,818 |  | 450,255

Page 5
Page 6
R.W. Hill (Piling) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 10,142 |  | 100,376
Trade creditors | 733,684 |  | 339,180
Bank loans and overdrafts | 17,500 |  | 76,900
Other creditors | 756,543 |  | 742,285
Taxation and social security | 32,521 |  | 40,782
| 1,550,390 |  | 1,299,523

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 4,759 |  | 14,901
Bank loans | - |  | 17,500
| 4,759 |  | 32,401

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 10,142 |  | 100,376
Later than one year and not later than five years | 4,759 |  | 14,901
| 14,901 |  | 115,277
| 14,901 |  | 115,277

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 750 |  | 750

Page 6
Page 7
R.W. Hill (Piling) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
11. Contingent Liabilities
The following group and associated companies have entered into a Composite Accounting Agreement. Each participating company has provided a guarantee to the Bank. Under the terms of the agreement the Bank is authorised to allow set-off for interest purposes and in certain circumstances to seize credit balances and apply them in reduction of liabilities including debit balances within the Composite Accounting System.
R.W.Hill (Piling) Limited
R.W.Hill (Felixstowe) Limited
Hill Piling Limited
Pinch Group Limited
Hill Properties (Essex) Limited
12. Pension Commitments
The group operates two defined contribution pension schemes on behalf of the employees. The assets of the scheme are held separately from those of the company, in independently administered funds. Contributions in the period amounted to £42,407 (2024 - £37,983).
13. Post Balance Sheet Events
Events after the reporting period
In January 2026, the company acquired a builidng from a fellow subsidiary undertaking as part of an intra-group transfer. This transaction occurred after the reporting date and has therefore not been recognised in these financial statements.
The building has been transferred at a value of £830,000 and will be recognised within fixed assets in the financial statements for the year ending 31 December 2026.
14. Related Party Transactions
Ultimate controlling party
The company is a wholly owned subsidiary of The Hill Group (1985) Limited whose registered office is at Chalice House, Bromley Road, Elmstead Market, Essex, CO7 7BY.
85% of that company's shares are held by I. Drury.
Balances with related parties
At 31 December 2025, the company owed the director, I. Drury, £343,555 (2024 - £280,751). The balance represented an unsecured, interest free loan, repayable on demand.
Page 7