Acorah Software Products - Accounts Production 18.1.170 false true 31 May 2025 1 June 2024 false 1 June 2025 9 December 2025 9 December 2025 04215986 Mr G Hadland Mr A Lee Ms G Eagle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04215986 2025-05-31 04215986 2025-12-09 04215986 2025-06-01 2025-12-09 04215986 frs-core:CurrentFinancialInstruments 2025-12-09 04215986 frs-core:Non-currentFinancialInstruments 2025-12-09 04215986 frs-core:BetweenOneFiveYears 2025-12-09 04215986 frs-core:ComputerEquipment 2025-12-09 04215986 frs-core:ComputerEquipment 2025-06-01 2025-12-09 04215986 frs-core:ComputerEquipment 2025-05-31 04215986 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-09 04215986 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-06-01 2025-12-09 04215986 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-05-31 04215986 frs-core:FurnitureFittings 2025-12-09 04215986 frs-core:FurnitureFittings 2025-06-01 2025-12-09 04215986 frs-core:FurnitureFittings 2025-05-31 04215986 frs-core:NetGoodwill 2025-12-09 04215986 frs-core:NetGoodwill 2025-06-01 2025-12-09 04215986 frs-core:NetGoodwill 2025-05-31 04215986 frs-core:MotorVehicles 2025-12-09 04215986 frs-core:MotorVehicles 2025-06-01 2025-12-09 04215986 frs-core:MotorVehicles 2025-05-31 04215986 frs-core:PlantMachinery 2025-12-09 04215986 frs-core:PlantMachinery 2025-06-01 2025-12-09 04215986 frs-core:PlantMachinery 2025-05-31 04215986 frs-core:WithinOneYear 2025-12-09 04215986 frs-core:ShareCapital 2025-12-09 04215986 frs-core:RetainedEarningsAccumulatedLosses 2025-12-09 04215986 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2025-12-09 04215986 frs-bus:FilletedAccounts 2025-06-01 2025-12-09 04215986 frs-bus:SmallEntities 2025-06-01 2025-12-09 04215986 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2025-12-09 04215986 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2025-12-09 04215986 frs-bus:Director1 2025-06-01 2025-12-09 04215986 frs-bus:Director2 2025-06-01 2025-12-09 04215986 frs-bus:CompanySecretary1 2025-06-01 2025-12-09 04215986 frs-countries:EnglandWales 2025-06-01 2025-12-09 04215986 2024-05-31 04215986 2025-05-31 04215986 2024-06-01 2025-05-31 04215986 frs-core:CurrentFinancialInstruments 2025-05-31 04215986 frs-core:Non-currentFinancialInstruments 2025-05-31 04215986 frs-core:BetweenOneFiveYears 2025-05-31 04215986 frs-core:WithinOneYear 2025-05-31 04215986 frs-core:ShareCapital 2025-05-31 04215986 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 04215986
Howlett Associates Water Treatment Limited
Unaudited Financial Statements
For the Period 1 June 2025 to 9 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04215986
9 December 2025 31 May 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 19,200 -
Tangible Assets 5 197,817 240,914
217,017 240,914
CURRENT ASSETS
Stocks 6 11,696 10,692
Debtors 7 636,358 467,058
Cash at bank and in hand 271,280 193,355
919,334 671,105
Creditors: Amounts Falling Due Within One Year 8 (456,395 ) (323,689 )
NET CURRENT ASSETS (LIABILITIES) 462,939 347,416
TOTAL ASSETS LESS CURRENT LIABILITIES 679,956 588,330
Creditors: Amounts Falling Due After More Than One Year 9 (10,504 ) (16,003 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (34,651 ) -
NET ASSETS 634,801 572,327
CAPITAL AND RESERVES
Called up share capital 11 50 50
Profit and Loss Account 634,751 572,277
SHAREHOLDERS' FUNDS 634,801 572,327
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For the period ending 9 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 G Hadland
Director
09/04/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Howlett Associates Water Treatment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04215986 . The registered office is Unit 3, First Quarter, Blenheim Road, Epsom, Surrey, KT19 9QN.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. 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 profit and loss account over its estimated economic life of 20 years.
2.4. 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 20% Reducing balance
Motor Vehicles 20% Reducing balance
Fixtures & Fittings 20% Reducing balance
Computer Equipment 20% Reducing balance
2.5. 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.
2.6. 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.
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2.7. Taxation
Corporation 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 23 (2025: 22)
23 22
4. Intangible Assets
Goodwill Development Costs Total
£ £ £
Cost
As at 1 June 2025 311,750 - 311,750
Additions - 24,000 24,000
As at 9 December 2025 311,750 24,000 335,750
Amortisation
As at 1 June 2025 311,750 - 311,750
Provided during the period - 4,800 4,800
As at 9 December 2025 311,750 4,800 316,550
Net Book Value
As at 9 December 2025 - 19,200 19,200
As at 1 June 2025 - - -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2025 60,321 416,639 56,674 87,332 620,966
Additions 5,273 - - 665 5,938
Disposals - (88,556 ) - - (88,556 )
As at 9 December 2025 65,594 328,083 56,674 87,997 538,348
Depreciation
As at 1 June 2025 25,699 246,753 23,957 83,643 380,052
Provided during the period 3,989 14,283 3,272 435 21,979
Disposals - (61,500 ) - - (61,500 )
As at 9 December 2025 29,688 199,536 27,229 84,078 340,531
Net Book Value
As at 9 December 2025 35,906 128,547 29,445 3,919 197,817
As at 1 June 2025 34,622 169,886 32,717 3,689 240,914
6. Stocks
9 December 2025 31 May 2025
£ £
Stock 11,696 10,692
7. Debtors
9 December 2025 31 May 2025
£ £
Due within one year
Trade debtors 540,074 448,298
Prepayments and accrued income 76,345 2,857
Other debtors 19,939 15,903
636,358 467,058
8. Creditors: Amounts Falling Due Within One Year
9 December 2025 31 May 2025
£ £
Net obligations under finance lease and hire purchase contracts 12,098 20,757
Trade creditors 129,769 130,319
Bank loans and overdrafts - 10,000
Corporation tax 124,655 55,059
Other taxes and social security 26,204 28,001
VAT 33,641 74,177
...CONTINUED
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Net wages 28,970 -
Other creditors 4,238 3,801
Accruals and deferred income 96,820 1,575
456,395 323,689
9. Creditors: Amounts Falling Due After More Than One Year
9 December 2025 31 May 2025
£ £
Net obligations under finance lease and hire purchase contracts 10,504 16,003
10. Obligations Under Finance Leases and Hire Purchase
9 December 2025 31 May 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 12,098 20,757
Later than one year and not later than five years 10,504 16,003
22,602 36,760
22,602 36,760
11. Share Capital
9 December 2025 31 May 2025
£ £
Allotted, Called up and fully paid 50 50
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