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 11198729 Mr C Atkinson-Forber Mrs P Atkinson-Forber iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11198729 2025-01-31 11198729 2026-01-31 11198729 2025-02-01 2026-01-31 11198729 frs-core:CurrentFinancialInstruments 2026-01-31 11198729 frs-core:Non-currentFinancialInstruments 2026-01-31 11198729 frs-core:BetweenOneFiveYears 2026-01-31 11198729 frs-core:ComputerEquipment 2026-01-31 11198729 frs-core:ComputerEquipment 2025-02-01 2026-01-31 11198729 frs-core:ComputerEquipment 2025-01-31 11198729 frs-core:FurnitureFittings 2026-01-31 11198729 frs-core:FurnitureFittings 2025-02-01 2026-01-31 11198729 frs-core:FurnitureFittings 2025-01-31 11198729 frs-core:MotorVehicles 2026-01-31 11198729 frs-core:MotorVehicles 2025-02-01 2026-01-31 11198729 frs-core:MotorVehicles 2025-01-31 11198729 frs-core:PlantMachinery 2026-01-31 11198729 frs-core:PlantMachinery 2025-02-01 2026-01-31 11198729 frs-core:PlantMachinery 2025-01-31 11198729 frs-core:WithinOneYear 2026-01-31 11198729 frs-core:ShareCapital 2026-01-31 11198729 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 11198729 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 11198729 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 11198729 frs-bus:SmallEntities 2025-02-01 2026-01-31 11198729 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 11198729 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 11198729 frs-bus:Director1 2025-02-01 2026-01-31 11198729 frs-bus:Director2 2025-02-01 2026-01-31 11198729 frs-countries:EnglandWales 2025-02-01 2026-01-31 11198729 2024-01-31 11198729 2025-01-31 11198729 2024-02-01 2025-01-31 11198729 frs-core:CurrentFinancialInstruments 2025-01-31 11198729 frs-core:Non-currentFinancialInstruments 2025-01-31 11198729 frs-core:BetweenOneFiveYears 2025-01-31 11198729 frs-core:MotorVehicles 2024-02-01 2025-01-31 11198729 frs-core:WithinOneYear 2025-01-31 11198729 frs-core:ShareCapital 2025-01-31 11198729 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 11198729
HPO Sales Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
JMC Accountants & Tax Advisers Ltd
76 High Street
Brierley Hill
West Midlands
DY5 3AW
HPO Sales Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
HPO Sales Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 11198729

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 90,206 |  | 50,788
|  |  | 90,206 |  | 50,788
CURRENT ASSETS
Debtors | 5 | 94,912 |  | 40,713 |
Cash at bank and in hand |  | 79,424 |  | 474,165 |
|  | 174,336 |  | 514,878 |
Creditors: Amounts Falling Due Within One Year | 6 | (124,821 ) |  | (190,151 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 49,515 |  | 324,727
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 139,721 |  | 375,515
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (50,549 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (13,205 ) |  | (1,299 )
NET ASSETS |  |  | 75,967 |  | 374,216
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 75,867 |  | 374,116
SHAREHOLDERS' FUNDS |  |  | 75,967 |  | 374,216

Page 1
Page 2
HPO Sales Limited
Balance Sheet (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 Profit and Loss Account.
On behalf of the board

Mr C Atkinson-Forber Director
21st April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
HPO Sales Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
HPO Sales Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11198729 . The registered office is Belmont Suite Stowe House, St Chads Road, Lichfield, WS13 6TJ.
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. 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 | 15% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 4 Years striaght line

2.4. 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.
2.5. 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.
...CONTINUED
Page 3
Page 4
HPO Sales Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.5. Taxation - continued
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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account 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: 8 (2025: 7)
8 7
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 February 2025 | 1,599 | 55,600 | 1,613 | 11,152 | 69,964
Additions | - | 68,400 | 741 | 1,467 | 70,608
As at 31 January 2026 | 1,599 | 124,000 | 2,354 | 12,619 | 140,572
Depreciation
As at 1 February 2025 | 307 | 13,900 | 242 | 4,727 | 19,176
Provided during the period | 194 | 27,525 | 317 | 3,154 | 31,190
As at 31 January 2026 | 501 | 41,425 | 559 | 7,881 | 50,366
Net Book Value
As at 31 January 2026 | 1,098 | 82,575 | 1,795 | 4,738 | 90,206
As at 1 February 2025 | 1,292 | 41,700 | 1,371 | 6,425 | 50,788

Page 4
Page 5
HPO Sales Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 51,300 |  | -

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 18,421 |  | 31,424
Amounts owed by group undertakings | 332 |  | 160
Other debtors | 76,159 |  | 9,129
| 94,912 |  | 40,713

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 10,046 |  | -
Amounts owed to group undertakings | 31,124 |  | 1,519
Other creditors | 5,990 |  | 15,797
Taxation and social security | 77,661 |  | 172,835
| 124,821 |  | 190,151

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 50,549 |  | -

8. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 10,046 |  | -
Later than one year and not later than five years | 50,549 |  | -
| 60,595 |  | -
| 60,595 |  | -

Page 5
Page 6
HPO Sales Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 33,633 |  | 29,500
Later than one year and not later than five years | 17,500 |  | 35,000
| 51,133 |  | 64,500

Page 6