Acorah Software Products - Accounts Production 19.1.200 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 10160633 Mr Mohamed Hasham Ms Farwa Hasham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10160633 2024-05-31 10160633 2025-05-31 10160633 2024-06-01 2025-05-31 10160633 frs-core:CurrentFinancialInstruments 2025-05-31 10160633 frs-core:Non-currentFinancialInstruments 2025-05-31 10160633 frs-core:MotorVehicles 2025-05-31 10160633 frs-core:MotorVehicles 2024-06-01 2025-05-31 10160633 frs-core:MotorVehicles 2024-05-31 10160633 frs-core:PlantMachinery 2025-05-31 10160633 frs-core:PlantMachinery 2024-06-01 2025-05-31 10160633 frs-core:PlantMachinery 2024-05-31 10160633 frs-core:WithinOneYear 2025-05-31 10160633 frs-core:ShareCapital 2025-05-31 10160633 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 10160633 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10160633 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 10160633 frs-bus:SmallEntities 2024-06-01 2025-05-31 10160633 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 10160633 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 10160633 frs-bus:Director1 2024-06-01 2025-05-31 10160633 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 10160633 frs-countries:EnglandWales 2024-06-01 2025-05-31 10160633 2023-05-31 10160633 2024-05-31 10160633 2023-06-01 2024-05-31 10160633 frs-core:CurrentFinancialInstruments 2024-05-31 10160633 frs-core:Non-currentFinancialInstruments 2024-05-31 10160633 frs-core:WithinOneYear 2024-05-31 10160633 frs-core:ShareCapital 2024-05-31 10160633 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 10160633
Hasham & Sons Ltd.
Unaudited Financial Statements
For The Year Ended 31 May 2025
Inspire Accounting (UK) Ltd
Hasham & Sons Ltd.
Contents
Contents

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

Page 1
Hasham & Sons Ltd.
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 10160633

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,096 |  | 10,795
|  |  | 8,096 |  | 10,795
CURRENT ASSETS
Stocks | 5 | 184,951 |  | 128,316 |
Debtors | 6 | 7,028 |  | 32,609 |
Cash at bank and in hand |  | 9,524 |  | 457 |
|  | 201,503 |  | 161,382 |
Creditors: Amounts Falling Due Within One Year | 7 | (171,716 ) |  | (129,866 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 29,787 |  | 31,516
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 37,883 |  | 42,311
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (613 ) |  | (1,210 )
NET ASSETS |  |  | 37,270 |  | 41,101
CAPITAL AND RESERVES
Called up share capital | 10 |  | 5 |  | 5
Profit and Loss Account |  |  | 37,265 |  | 41,096
SHAREHOLDERS' FUNDS |  |  | 37,270 |  | 41,101

Page 1
Page 2
Hasham & Sons Ltd.
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Mohamed Hasham Director
27/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Hasham & Sons Ltd.
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Hasham & Sons Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 10160633 . The registered office is 13A Chiltern Court, Asheridge Road, Chesham, Buckinghamshire, HP5 2PX.
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. 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.
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 | 25% on written down value
Motor Vehicles | 25% on written down value

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. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 2)
5 2
Page 3
Page 4
Hasham & Sons Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 2,600 | 14,800 | 17,400
As at 31 May 2025 | 2,600 | 14,800 | 17,400
Depreciation
As at 1 June 2024 | 130 | 6,475 | 6,605
Provided during the period | 618 | 2,081 | 2,699
As at 31 May 2025 | 748 | 8,556 | 9,304
Net Book Value
As at 31 May 2025 | 1,852 | 6,244 | 8,096
As at 1 June 2024 | 2,470 | 8,325 | 10,795

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 184,951 |  | 128,316

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,028 |  | 14,787
Prepayments and accrued income | - |  | 17,822
| 7,028 |  | 32,609

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 3,840 |  | 7,540
Trade creditors | 105,235 |  | 67,394
Bank loans and overdrafts | 32,718 |  | 24,183
Corporation tax | - |  | 1,735
Other taxes and social security | 1,134 |  | -
VAT | 2,311 |  | 4,588
Other creditors | - |  | 7,748
Accruals and deferred income | 3,500 |  | 750
Director's loan account | 22,978 |  | 15,928
| 171,716 |  | 129,866

Page 4
Page 5
Hasham & Sons Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 613 |  | 1,210

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 3,840 |  | 7,540

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 5 |  | 5

Page 5