Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09492502 F R Alimahomed F Alimahomed iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09492502 2024-08-31 09492502 2025-08-31 09492502 2024-09-01 2025-08-31 09492502 frs-core:CurrentFinancialInstruments 2025-08-31 09492502 frs-core:Non-currentFinancialInstruments 2025-08-31 09492502 frs-core:FurnitureFittings 2025-08-31 09492502 frs-core:FurnitureFittings 2024-09-01 2025-08-31 09492502 frs-core:FurnitureFittings 2024-08-31 09492502 frs-core:NetGoodwill 2025-08-31 09492502 frs-core:NetGoodwill 2024-09-01 2025-08-31 09492502 frs-core:NetGoodwill 2024-08-31 09492502 frs-core:MotorVehicles 2025-08-31 09492502 frs-core:MotorVehicles 2024-09-01 2025-08-31 09492502 frs-core:MotorVehicles 2024-08-31 09492502 frs-core:ShareCapital 2025-08-31 09492502 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09492502 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09492502 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09492502 frs-bus:SmallEntities 2024-09-01 2025-08-31 09492502 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09492502 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09492502 frs-bus:Director1 2024-09-01 2025-08-31 09492502 frs-bus:Director1 2024-08-31 09492502 frs-bus:Director1 2025-08-31 09492502 frs-bus:Director2 2024-09-01 2025-08-31 09492502 frs-bus:Director2 2024-08-31 09492502 frs-bus:Director2 2025-08-31 09492502 frs-countries:EnglandWales 2024-09-01 2025-08-31 09492502 2023-08-31 09492502 2024-08-31 09492502 2023-09-01 2024-08-31 09492502 frs-core:CurrentFinancialInstruments 2024-08-31 09492502 frs-core:Non-currentFinancialInstruments 2024-08-31 09492502 frs-core:ShareCapital 2024-08-31 09492502 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 09492502
HM Retail Ltd
Financial Statements
For The Year Ended 31 August 2025
HM Retail Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
HM Retail Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 09492502

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 75,000 |  | 150,000
Tangible Assets | 5 |  | 2,742 |  | 4,209
|  |  | 77,742 |  | 154,209
CURRENT ASSETS
Stocks | 6 | 135,763 |  | 152,099 |
Debtors | 7 | 9,981 |  | 11,658 |
Cash at bank and in hand |  | 18,217 |  | 28,587 |
|  | 163,961 |  | 192,344 |
Creditors: Amounts Falling Due Within One Year | 8 | (65,491 ) |  | (130,528 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 98,470 |  | 61,816
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 176,212 |  | 216,025
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (344,957 ) |  | (314,437 )
NET LIABILITIES |  |  | (168,745 ) |  | (98,412 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (168,845 ) |  | (98,512 )
SHAREHOLDERS' FUNDS |  |  | (168,745) |  | (98,412)

Page 1
Page 2
HM Retail Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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

F Alimahomed Director
28th April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
HM Retail Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
HM Retail Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09492502 . The registered office is 109 Coleman Road, Leicester, LE5 4LE.
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 - 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 .... 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:

Motor Vehicles | 15% on cost
Fixtures & Fittings | 15% on cost

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 10)
6 10
Page 3
Page 4
HM Retail Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 September 2024 | 150,000
Disposals | (75,000 )
As at 31 August 2025 | 75,000
Net Book Value
As at 31 August 2025 | 75,000
As at 1 September 2024 | 150,000

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 8,025 | 18,094 | 26,119
As at 31 August 2025 | 8,025 | 18,094 | 26,119
Depreciation
As at 1 September 2024 | 8,024 | 13,886 | 21,910
Provided during the period | - | 1,467 | 1,467
As at 31 August 2025 | 8,024 | 15,353 | 23,377
Net Book Value
As at 31 August 2025 | 1 | 2,741 | 2,742
As at 1 September 2024 | 1 | 4,208 | 4,209

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 135,763 |  | 152,099

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 306 |  | 1,983
Other debtors | 9,675 |  | 9,675
| 9,981 |  | 11,658

Page 4
Page 5
HM Retail Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 50,249 |  | 106,987
Bank loans and overdrafts | 5,151 |  | -
Other creditors | 1,884 |  | 11,478
Taxation and social security | 8,207 |  | 12,063
| 65,491 |  | 130,528

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 344,957 |  | 314,437

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Directors Advances, Credits and Guarantees
The following advances and credits to directors subsisted during the current and prior periods:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Furkan Alimahomed | (157,068 ) | (15,260 ) | - | - | (172,328 )
Mr Fayaz Alimahomed | (157,369 ) | (15,260 ) | - | - | (172,629 )

The above loan is unsecured, interest free and repayable on demand.
Page 5