Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 02770791 Mr Ernest Barrett Mrs Samaya Toma Mr Maged Toma Mrs Lynne Barrett Mr Tyron Barrett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02770791 2024-12-31 02770791 2025-12-31 02770791 2025-01-01 2025-12-31 02770791 frs-core:CurrentFinancialInstruments 2025-12-31 02770791 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 02770791 frs-core:FurnitureFittings 2025-12-31 02770791 frs-core:FurnitureFittings 2025-01-01 2025-12-31 02770791 frs-core:FurnitureFittings 2024-12-31 02770791 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 02770791 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02770791 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 02770791 frs-core:OtherResidualIntangibleAssets 2025-12-31 02770791 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 02770791 frs-core:OtherResidualIntangibleAssets 2024-12-31 02770791 frs-core:PlantMachinery 2025-12-31 02770791 frs-core:PlantMachinery 2025-01-01 2025-12-31 02770791 frs-core:PlantMachinery 2024-12-31 02770791 frs-core:RevaluationReserve 2025-01-01 2025-12-31 02770791 frs-core:RevaluationReserve 2024-12-31 02770791 frs-core:RevaluationReserve 2025-12-31 02770791 frs-core:ShareCapital 2025-12-31 02770791 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02770791 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02770791 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02770791 frs-bus:SmallEntities 2025-01-01 2025-12-31 02770791 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02770791 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02770791 frs-bus:Director1 2025-01-01 2025-12-31 02770791 frs-bus:Director2 2025-01-01 2025-12-31 02770791 frs-bus:Director3 2025-01-01 2025-12-31 02770791 frs-bus:Director4 2025-01-01 2025-12-31 02770791 frs-bus:Director5 2025-01-01 2025-12-31 02770791 frs-countries:EnglandWales 2025-01-01 2025-12-31 02770791 2023-12-31 02770791 2024-12-31 02770791 2024-01-01 2024-12-31 02770791 frs-core:CurrentFinancialInstruments 2024-12-31 02770791 frs-core:RevaluationReserve 2024-12-31 02770791 frs-core:ShareCapital 2024-12-31 02770791 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 02770791
GHS Direct Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
GHS Direct Limited
Contents
Contents

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

Page 1
GHS Direct Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 02770791

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,269 |  | 2,703
Tangible Assets | 5 |  | 742,965 |  | 356,686
|  |  | 744,234 |  | 359,389
CURRENT ASSETS
Stocks | 6 | 42,114 |  | 43,059 |
Debtors | 7 | 27,307 |  | 28,079 |
Cash at bank and in hand |  | 372,749 |  | 332,029 |
|  | 442,170 |  | 403,167 |
Creditors: Amounts Falling Due Within One Year | 8 | (104,729 ) |  | (119,254 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 337,441 |  | 283,913
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,081,675 |  | 643,302
NET ASSETS |  |  | 1,081,675 |  | 643,302
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Revaluation reserve | 10 |  | 420,367 |  | 30,367
Profit and Loss Account |  |  | 661,208 |  | 612,835
SHAREHOLDERS' FUNDS |  |  | 1,081,675 |  | 643,302

Page 1
Page 2
GHS Direct Limited
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 Tyron Barrett Director
20th March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
GHS Direct Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
GHS Direct Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02770791 . The registered office is 46 Hullbridge Road, South Woodham Ferrers, Essex, CM3 5NG.
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 - Other Intangible
Other intangible assets are amortised to profit and loss account over their estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Nil

Freehold | Nil
Plant & Machinery | 25% reducing balance
Fixtures & Fittings | 25% reducing balance

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.
...CONTINUED
Page 3
Page 4
GHS Direct Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 14)
14 14
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 7,170
As at 31 December 2025 | 7,170
Amortisation
As at 1 January 2025 | 4,467
Provided during the period | 1,434
As at 31 December 2025 | 5,901
Net Book Value
As at 31 December 2025 | 1,269
As at 1 January 2025 | 2,703

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost or Valuation
As at 1 January 2025 | 330,000 | 56,474 | 6,910 | 393,384
Additions | - | 2,019 | - | 2,019
Revaluation | 390,000 | - | - | 390,000
As at 31 December 2025 | 720,000 | 58,493 | 6,910 | 785,403
Depreciation
As at 1 January 2025 | - | 29,788 | 6,910 | 36,698
Provided during the period | - | 5,740 | - | 5,740
As at 31 December 2025 | - | 35,528 | 6,910 | 42,438
Net Book Value
As at 31 December 2025 | 720,000 | 22,965 | - | 742,965
As at 1 January 2025 | 330,000 | 26,686 | - | 356,686

Page 4
Page 5
GHS Direct Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 42,114 |  | 43,059

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 18,122 |  | 18,735
Prepayments and accrued income | 8,775 |  | 8,934
Amounts owed by group undertakings | 410 |  | 410
| 27,307 |  | 28,079

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 21,296 |  | 35,673
Corporation tax | 34,403 |  | 36,099
Other taxes and social security | 5,521 |  | 4,538
VAT | 20,846 |  | 19,747
Other creditors | 18,596 |  | 19,325
Accruals and deferred income | 4,067 |  | 3,872
| 104,729 |  | 119,254

9. Share Capital

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

10. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 January 2025 | 30,367
Surplus on revaluation | 390,000
As at 31 December 2025 | 420,367

Page 5
Page 6
GHS Direct Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
11. Related Party Transactions
During the year the company paid dividends of £24,000 (2024: £21,000) to Mrs L J Barrett, a 30% shareholder.
During the year the company paid dividends of £24,000 (2024: £21,000) to Mr E W Barrett, a 30% shareholder.
During the year the company paid dividends of £16,000 (2024: £14,000) to Mr T L Barrett, a 20% shareholder.
During the year the company paid dividends of £16,000 (2024 £14,000) to Mrs S M Toma, a 20% shareholder.
Cambria Solutions Group Holdings Limited
Relationship:
Mrs L J Barrett, Mr E W Barrett and Mr T L Barrett are directors of both Cambria Solutions Group Holdings Limited and the company.
Transactions and balances:
During the year the company sold goods to and received rents from Cambria Solutions Group Holdings Limited under normal trading terms totalling £170 (2024: £170).
During the year the company purchased goods from Cambria Solutions Group Holdings Limited under normal trading terms totalling £4,859 (2024: £4,859).
At the balance sheet date Cambria Solutions Group Holdings Limited owed a balance of £17 (2024: £17) to the company. This amount is included in trade debtors.
At the balance sheet date Cambria Solutions Group Holdings Limited was owed a balance of £486 (2024: £486) from the company. This balance is included in trade creditors.
Teletrack Live Limited
Relationship:
Mrs L J Barrett, Mr E W Barrett and Mr T L Barrett are directors of both Teletrack Live Limited and the company.
Transactions and balances:
During the year the company sold goods to and received rents from Teletrack Live Limited under normal trading terms totalling £8,347 (2024: £8,299).
Page 6