Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 7493649 Mr HARVEY SHAW Mr STEPHEN SHAW Mr IAN WILKINSON Mr MICHAEL RAYNER Mrs EMMA SHAW Miss SALLY RAYNER Mr MICHAEL RAYNER true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 7493649 2024-12-31 7493649 2025-12-31 7493649 2025-01-01 2025-12-31 7493649 frs-core:CurrentFinancialInstruments 2025-12-31 7493649 frs-core:Non-currentFinancialInstruments 2025-12-31 7493649 frs-core:BetweenOneFiveYears 2025-12-31 7493649 frs-core:ComputerEquipment 2025-12-31 7493649 frs-core:ComputerEquipment 2025-01-01 2025-12-31 7493649 frs-core:ComputerEquipment 2024-12-31 7493649 frs-core:FurnitureFittings 2025-12-31 7493649 frs-core:FurnitureFittings 2025-01-01 2025-12-31 7493649 frs-core:FurnitureFittings 2024-12-31 7493649 frs-core:PlantMachinery 2025-12-31 7493649 frs-core:PlantMachinery 2025-01-01 2025-12-31 7493649 frs-core:PlantMachinery 2024-12-31 7493649 frs-core:WithinOneYear 2025-12-31 7493649 frs-core:SharePremium 2025-12-31 7493649 frs-core:ShareCapital 2025-12-31 7493649 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 7493649 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 7493649 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 7493649 frs-bus:SmallEntities 2025-01-01 2025-12-31 7493649 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 7493649 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 7493649 1 2025-01-01 2025-12-31 7493649 frs-bus:Director1 2025-01-01 2025-12-31 7493649 frs-bus:Director2 2025-01-01 2025-12-31 7493649 frs-bus:Director3 2025-01-01 2025-12-31 7493649 frs-bus:Director4 2025-01-01 2025-12-31 7493649 frs-bus:Director5 2025-01-01 2025-12-31 7493649 frs-bus:Director6 2025-01-01 2025-12-31 7493649 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 7493649 frs-countries:EnglandWales 2025-01-01 2025-12-31 7493649 2023-12-31 7493649 2024-12-31 7493649 2024-01-01 2024-12-31 7493649 frs-core:CurrentFinancialInstruments 2024-12-31 7493649 frs-core:Non-currentFinancialInstruments 2024-12-31 7493649 frs-core:BetweenOneFiveYears 2024-12-31 7493649 frs-core:PlantMachinery 2024-01-01 2024-12-31 7493649 frs-core:WithinOneYear 2024-12-31 7493649 frs-core:SharePremium 2024-12-31 7493649 frs-core:ShareCapital 2024-12-31 7493649 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 7493649
SHAW METAL SOLUTIONS LTD
Unaudited Financial Statements
For The Year Ended 31 December 2025
QUALITY BUSINESS SERVICES (YORKSHIRE) LIMITED
Association of Accounting Technicians
20 HIGH STREET
QUEENSBURY
BRADFORD
WEST YORKSHIRE
BD13 2PA
SHAW METAL SOLUTIONS LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
SHAW METAL SOLUTIONS LTD
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 7493649

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 379,860 |  | 424,230
|  |  | 379,860 |  | 424,230
CURRENT ASSETS
Stocks | 5 | 62,396 |  | 59,732 |
Debtors | 6 | 393,615 |  | 567,193 |
Cash at bank and in hand |  | 26,189 |  | 40,050 |
|  | 482,200 |  | 666,975 |
Creditors: Amounts Falling Due Within One Year | 7 | (321,493 ) |  | (445,515 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 160,707 |  | 221,460
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 540,567 |  | 645,690
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (22,357 ) |  | (78,950 )
NET ASSETS |  |  | 518,210 |  | 566,740
CAPITAL AND RESERVES
Called up share capital | 10 |  | 260 |  | 235
Share premium account |  |  | 12,475 |  | -
Profit and Loss Account |  |  | 505,475 |  | 566,505
SHAREHOLDERS' FUNDS |  |  | 518,210 |  | 566,740

Page 1
Page 2
SHAW METAL SOLUTIONS LTD
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

Mr MICHAEL RAYNER Director
19 May 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
SHAW METAL SOLUTIONS LTD
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Shaw Metal Solutions Ltd, Registered number 7493649 is a limited by shares company incorporated in England & Wales. The Registered Office is Brishaw House, Victoria Road, Halifax, West Yorkshire, HX1 5PT.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 10% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 33% straight line

Page 3
Page 4
SHAW METAL SOLUTIONS LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 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 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.
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.
Page 4
Page 5
SHAW METAL SOLUTIONS LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 9 |  | 9
Sales, marketing and distribution | 2 |  | 2
Manufacturing | 20 |  | 21
| 31 |  | 32

4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 715,449 | 72,547 | 19,008 | 807,004
As at 31 December 2025 | 715,449 | 72,547 | 19,008 | 807,004
Depreciation
As at 1 January 2025 | 304,201 | 59,565 | 19,008 | 382,774
Provided during the period | 41,125 | 3,245 | - | 44,370
As at 31 December 2025 | 345,326 | 62,810 | 19,008 | 427,144
Net Book Value
As at 31 December 2025 | 370,123 | 9,737 | - | 379,860
As at 1 January 2025 | 411,248 | 12,982 | - | 424,230

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 51,008 |  | 56,675

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 62,396 |  | 59,732

Page 5
Page 6
SHAW METAL SOLUTIONS LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 348,385 |  | 470,559
Prepayments and accrued income | 10,740 |  | 12,899
Directors' loan accounts | 34,490 |  | 8,898
Amounts owed by associates | - |  | 74,837
| 393,615 |  | 567,193

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 40,276 |  | 40,796
Trade creditors | 102,568 |  | 96,029
Bank loans and overdrafts | 18,095 |  | 54,286
Corporation tax | 63,756 |  | 23,615
Other taxes and social security | 90,009 |  | 103,786
Factoring account | - |  | 119,872
Accrued expenses | 6,789 |  | 7,131
| 321,493 |  | 445,515

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 22,357 |  | 60,855
Bank loans | - |  | 18,095
| 22,357 |  | 78,950

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 40,276 |  | 40,796
Later than one year and not later than five years | 22,357 |  | 60,855
| 62,633 |  | 101,651
| 62,633 |  | 101,651

Page 6
Page 7
SHAW METAL SOLUTIONS LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 260 |  | 235

11. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 270,000 |  | 240,000

12. Ultimate Controlling Party
The company's ultimate controlling party is Mr Harvey Shaw by virtue of his ownership of 75% of the issued share capital in the company.
Page 7