Acorah Software Products - Accounts Production 19.2.350 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 08186475 Mr Scott Harding-Lister Mr Steven Harding-Lister iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08186475 2025-03-31 08186475 2026-03-31 08186475 2025-04-01 2026-03-31 08186475 frs-core:CurrentFinancialInstruments 2026-03-31 08186475 frs-core:ComputerEquipment 2026-03-31 08186475 frs-core:ComputerEquipment 2025-04-01 2026-03-31 08186475 frs-core:ComputerEquipment 2025-03-31 08186475 frs-core:ShareCapital 2026-03-31 08186475 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08186475 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08186475 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 08186475 frs-bus:SmallEntities 2025-04-01 2026-03-31 08186475 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08186475 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08186475 frs-bus:Director1 2025-04-01 2026-03-31 08186475 frs-bus:Director2 2025-04-01 2026-03-31 08186475 frs-countries:EnglandWales 2025-04-01 2026-03-31 08186475 2024-03-31 08186475 2025-03-31 08186475 2024-04-01 2025-03-31 08186475 frs-core:CurrentFinancialInstruments 2025-03-31 08186475 frs-core:ShareCapital 2025-03-31 08186475 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 08186475
Harding Lister Law Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Pyndiah & Co Ltd
Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08186475
2026 2025
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Stocks 5 133,200 -
Debtors 6 113,354 163,115
Cash at bank and in hand 363,711 209,925
610,265 373,040
Creditors: Amounts Falling Due Within One Year 7 (75,854 ) (46,857 )
NET CURRENT ASSETS (LIABILITIES) 534,411 326,183
TOTAL ASSETS LESS CURRENT LIABILITIES 534,411 326,183
NET ASSETS 534,411 326,183
CAPITAL AND RESERVES
Called up share capital 8 4 4
Profit and Loss Account 534,407 326,179
SHAREHOLDERS' FUNDS 534,411 326,183
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For the year ending 31 March 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 Scott Harding-Lister
Director
13th May 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Harding Lister Law Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08186475 . The registered office is Unit 2, Richard Oakes Road, Aylsham Business Centre, Aylsham, Norwich, NR11 6FD.
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. Going Concern Disclosure
The financial statements have been prepared on a going concern basis.
2.3. 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.
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.
2.4. 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:
Computer Equipment 25% straight line
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.
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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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2025: 5)
6 5
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2025 5,887
As at 31 March 2026 5,887
Depreciation
As at 1 April 2025 5,887
As at 31 March 2026 5,887
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
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5. Stocks
2026 2025
£ £
Work in progress 133,200 -
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 47,007 95,991
Amounts owed by participating interests 66,347 67,407
Other debtors - (283)
113,354 163,115
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1 391
Taxation and social security 75,853 46,466
75,854 46,857
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 4 4
9. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 7,479 15,000
10. Related Party Transactions
The company made a loan of £35,000 to another company of which Mr Scott Harding-Lister and Mr Steven Harding-Lister are both directors.  Repayment of the loan has been agreed on normal commercial terms.
The company made a loan for £32,000 to another company of which Mr William Green and Mr Steven Harding-Lister are both directors.  Repayment of the loan has been agreed on normal commercial terms.
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