Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04606295 Mr Keith Boulton Mr Melvyn Boulton Mrs Mavis Ingham Mrs Mavis Ingham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04606295 2024-12-31 04606295 2025-12-31 04606295 2025-01-01 2025-12-31 04606295 frs-core:CurrentFinancialInstruments 2025-12-31 04606295 frs-core:ComputerEquipment 2025-12-31 04606295 frs-core:ComputerEquipment 2025-01-01 2025-12-31 04606295 frs-core:ComputerEquipment 2024-12-31 04606295 frs-core:NetGoodwill 2025-12-31 04606295 frs-core:NetGoodwill 2025-01-01 2025-12-31 04606295 frs-core:NetGoodwill 2024-12-31 04606295 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 04606295 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04606295 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 04606295 frs-core:MotorVehicles 2025-12-31 04606295 frs-core:MotorVehicles 2025-01-01 2025-12-31 04606295 frs-core:MotorVehicles 2024-12-31 04606295 frs-core:PlantMachinery 2025-12-31 04606295 frs-core:PlantMachinery 2025-01-01 2025-12-31 04606295 frs-core:PlantMachinery 2024-12-31 04606295 frs-core:ShareCapital 2025-12-31 04606295 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04606295 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04606295 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04606295 frs-bus:SmallEntities 2025-01-01 2025-12-31 04606295 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04606295 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04606295 frs-bus:Director1 2025-01-01 2025-12-31 04606295 frs-bus:Director2 2025-01-01 2025-12-31 04606295 frs-bus:Director3 2025-01-01 2025-12-31 04606295 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04606295 frs-countries:EnglandWales 2025-01-01 2025-12-31 04606295 2023-12-31 04606295 2024-12-31 04606295 2024-01-01 2024-12-31 04606295 frs-core:CurrentFinancialInstruments 2024-12-31 04606295 frs-core:ShareCapital 2024-12-31 04606295 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04606295
H L Boulton & Sons Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04606295
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 606,772 784,684
606,772 784,684
CURRENT ASSETS
Stocks 6 24,457 31,500
Debtors 7 338,713 260,958
Cash at bank and in hand 1,613,075 1,303,168
1,976,245 1,595,626
Creditors: Amounts Falling Due Within One Year 8 (425,723 ) (203,226 )
NET CURRENT ASSETS (LIABILITIES) 1,550,522 1,392,400
TOTAL ASSETS LESS CURRENT LIABILITIES 2,157,294 2,177,084
PROVISIONS FOR LIABILITIES
Deferred Taxation (151,034 ) (195,512 )
NET ASSETS 2,006,260 1,981,572
CAPITAL AND RESERVES
Called up share capital 9 3 3
Profit and Loss Account 2,006,257 1,981,569
SHAREHOLDERS' FUNDS 2,006,260 1,981,572
Page 1
Page 2
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
Mrs Mavis Ingham
Director
22 April 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
H L Boulton & Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04606295 . The registered office is Dove House, Rickerscote, Stafford, Staffordshire, ST17 4HF.
The presentation currency of the financial statements is the Pound Sterling (£).
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 represents net invoiced sales of goods and services, excluding value added tax.
Revenue is recognised as the company becomes entitled to consideration for the goods and services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced on service contracts.
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 the profit and loss account over its estimated economic life of ten 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:
Freehold Straight line over 10 years
Plant & Machinery 25% and 15% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 25% on reducing balance
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.
2.6. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors during the year was: 14 (2024: 15)
14 15
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 30,000
As at 31 December 2025 30,000
Amortisation
As at 1 January 2025 30,000
As at 31 December 2025 30,000
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 33,858 15,800 1,542,651 4,433 1,596,742
Additions - - 28,900 5,247 34,147
Disposals - - (66,188 ) - (66,188 )
As at 31 December 2025 33,858 15,800 1,505,363 9,680 1,564,701
Depreciation
As at 1 January 2025 33,858 15,639 758,137 4,424 812,058
Provided during the period - 40 191,270 1,314 192,624
Disposals - - (46,753 ) - (46,753 )
As at 31 December 2025 33,858 15,679 902,654 5,738 957,929
Net Book Value
As at 31 December 2025 - 121 602,709 3,942 606,772
As at 1 January 2025 - 161 784,514 9 784,684
6. Stocks
2025 2024
£ £
Materials 24,457 31,500
Page 4
Page 5
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 322,069 247,066
Other debtors 16,644 13,892
338,713 260,958
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 119,889 115,192
Bank loans and overdrafts 68,982 -
Other creditors 102,435 60,665
Taxation and social security 134,417 27,369
425,723 203,226
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3 3
Page 5