Acorah Software Products - Accounts Production 19.1.200 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 06797165 Stuart Messer Samantha Messer Jon Champion John Newbery Stuart Messer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06797165 2025-01-31 06797165 2026-01-31 06797165 2025-02-01 2026-01-31 06797165 frs-core:CurrentFinancialInstruments 2026-01-31 06797165 frs-core:Non-currentFinancialInstruments 2026-01-31 06797165 frs-core:BetweenOneFiveYears 2026-01-31 06797165 frs-core:ComputerEquipment 2026-01-31 06797165 frs-core:ComputerEquipment 2025-02-01 2026-01-31 06797165 frs-core:ComputerEquipment 2025-01-31 06797165 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-02-01 2026-01-31 06797165 frs-core:FurnitureFittings 2026-01-31 06797165 frs-core:FurnitureFittings 2025-02-01 2026-01-31 06797165 frs-core:FurnitureFittings 2025-01-31 06797165 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 06797165 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 06797165 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 06797165 frs-core:MotorVehicles 2026-01-31 06797165 frs-core:MotorVehicles 2025-02-01 2026-01-31 06797165 frs-core:MotorVehicles 2025-01-31 06797165 frs-core:OtherResidualIntangibleAssets 2026-01-31 06797165 frs-core:OtherResidualIntangibleAssets 2025-01-31 06797165 frs-core:PlantMachinery 2026-01-31 06797165 frs-core:PlantMachinery 2025-02-01 2026-01-31 06797165 frs-core:PlantMachinery 2025-01-31 06797165 frs-core:WithinOneYear 2026-01-31 06797165 frs-core:ShareCapital 2026-01-31 06797165 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 06797165 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 06797165 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 06797165 frs-bus:SmallEntities 2025-02-01 2026-01-31 06797165 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 06797165 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 06797165 frs-bus:Director1 2025-02-01 2026-01-31 06797165 frs-bus:Director2 2025-02-01 2026-01-31 06797165 frs-bus:Director3 2025-02-01 2026-01-31 06797165 frs-bus:Director4 2025-02-01 2026-01-31 06797165 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 06797165 frs-core:Non-currentFinancialInstruments 1 2026-01-31 06797165 frs-countries:EnglandWales 2025-02-01 2026-01-31 06797165 2024-01-31 06797165 2025-01-31 06797165 2024-02-01 2025-01-31 06797165 frs-core:CurrentFinancialInstruments 2025-01-31 06797165 frs-core:Non-currentFinancialInstruments 2025-01-31 06797165 frs-core:BetweenOneFiveYears 2025-01-31 06797165 frs-core:WithinOneYear 2025-01-31 06797165 frs-core:ShareCapital 2025-01-31 06797165 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 06797165 frs-core:Non-currentFinancialInstruments 1 2025-01-31
Registered number: 06797165
M & H Testing Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Hilary Adams Ltd
158 High Street
Herne Bay
Kent
CT6 5NP
M & H Testing Limited
Contents
Contents

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

Page 1
M & H Testing Limited
Statement of Financial Position
As At 31 January 2026
Statement of Financial Position
Registered number: 06797165

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 215,318 |  | 215,336
|  |  | 215,318 |  | 215,336
CURRENT ASSETS
Debtors | 6 | 591,335 |  | 646,748 |
Cash at bank and in hand |  | 353,374 |  | 410,412 |
|  | 944,709 |  | 1,057,160 |
Creditors: Amounts Falling Due Within One Year | 7 | (232,549 ) |  | (294,283 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 712,160 |  | 762,877
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 927,478 |  | 978,213
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (25,385 ) |  | (28,550 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (44,002 ) |  | (41,798 )
NET ASSETS |  |  | 858,091 |  | 907,865
CAPITAL AND RESERVES
Called up share capital | 10 |  | 10 |  | 10
Income Statement |  |  | 858,081 |  | 907,855
SHAREHOLDERS' FUNDS |  |  | 858,091 |  | 907,865

Page 1
Page 2
M & H Testing Limited
Statement of Financial Position (continued)
As At 31 January 2026
For the year ending 31 January 2026 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

Stuart Messer Director
23 March 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
M & H Testing Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
M & H Testing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06797165 . The registered office is Unit D1 & D2, Northdown Close, Ashford Road, Lenham, Maidstone, Kent, ME17 2DL.
The bank has a fixed and floating charge over the assets of the company.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible asset is computer software. It is amortised to income statement over its estimated economic life of 5 years.
Page 3
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M & H Testing Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
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 | 10%
Plant & Machinery | 20%
Motor Vehicles | 25%
Fixtures & Fittings | 20%
Computer Equipment | 33%

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 income statement 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 income statement as incurred.
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 year 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 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.
...CONTINUED
Page 4
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M & H Testing Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.6. Taxation - continued
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 year was: 27 (2025: 26)
27 26
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 February 2025 | 5,400
As at 31 January 2026 | 5,400
Amortisation
As at 1 February 2025 | 5,400
As at 31 January 2026 | 5,400
Net Book Value
As at 31 January 2026 | -
As at 1 February 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 February 2025 | 68,383 | 153,452 | 435,122 | 20,595
Additions | - | 61,749 | 58,397 | 7,014
Disposals | - | - | (25,030 ) | -
As at 31 January 2026 | 68,383 | 215,201 | 468,489 | 27,609
Depreciation
As at 1 February 2025 | 44,087 | 120,165 | 291,957 | 7,967
Provided during the period | 7,400 | 25,662 | 88,399 | 4,653
Disposals | - | - | (25,030 ) | -
As at 31 January 2026 | 51,487 | 145,827 | 355,326 | 12,620

...CONTINUED
Page 5
Page 6
M & H Testing Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026 | 16,896 | 69,374 | 113,163 | 14,989
As at 1 February 2025 | 24,296 | 33,287 | 143,165 | 12,628

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 February 2025 | 18,725 | 696,277
Additions | 275 | 127,435
Disposals | - | (25,030 )
As at 31 January 2026 | 19,000 | 798,682
Depreciation
As at 1 February 2025 | 16,765 | 480,941
Provided during the period | 1,339 | 127,453
Disposals | - | (25,030 )
As at 31 January 2026 | 18,104 | 583,364
Net Book Value
As at 31 January 2026 | 896 | 215,318
As at 1 February 2025 | 1,960 | 215,336

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 311,185 |  | 320,726
Prepayments and accrued income | 150 |  | 11,022
| 311,335 |  | 331,748
Due after more than one year
Other debtors | 220,000 |  | 255,000
Debenture | 60,000 |  | 60,000
| 280,000 |  | 315,000
| 591,335 |  | 646,748

The company purchased a 75 year debenture from the Rugby Football Union in July 2022 for £60,000. This has been measured at amortised cost using the effective interest method. This will be repaid in full to the company in 2097.
Page 6
Page 7
M & H Testing Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 45,933 |  | 69,689
Trade creditors | 67,760 |  | 55,471
Corporation tax | 93,793 |  | 135,903
Other taxes and social security | 3,563 |  | -
VAT | 18,840 |  | 31,378
Other creditors | 1,160 |  | 412
Accruals and deferred income | 1,500 |  | 1,430
| 232,549 |  | 294,283

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 25,385 |  | 28,550

9. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 49,170 |  | 75,115
Later than one year and not later than five years | 27,690 |  | 30,220
| 76,860 |  | 105,335
Less: Finance charges allocated to future periods | 5,542 |  | 7,096
| 71,318 |  | 98,239

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

11. Related Party Transactions
Included in debtors is an amount outstanding from Messer Group Holdings Ltd, an associated company controlled by two of the directors. Messer Group Holdings Ltd repaid £35,000 (2025: £46,000) to the company in the year. The amount outstanding at the year-end was £220,000 (2025: £255,000).
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