Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 04420688 Mr David Howarth Mr Carl Bullement David Howarth true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04420688 2025-03-31 04420688 2026-03-31 04420688 2025-04-01 2026-03-31 04420688 frs-core:CurrentFinancialInstruments 2026-03-31 04420688 frs-core:ComputerEquipment 2026-03-31 04420688 frs-core:ComputerEquipment 2025-04-01 2026-03-31 04420688 frs-core:ComputerEquipment 2025-03-31 04420688 frs-core:FurnitureFittings 2026-03-31 04420688 frs-core:FurnitureFittings 2025-04-01 2026-03-31 04420688 frs-core:FurnitureFittings 2025-03-31 04420688 frs-core:ShareCapital 2026-03-31 04420688 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04420688 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04420688 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04420688 frs-bus:SmallEntities 2025-04-01 2026-03-31 04420688 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04420688 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04420688 1 2025-04-01 2026-03-31 04420688 frs-bus:Director1 2025-04-01 2026-03-31 04420688 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 04420688 frs-countries:EnglandWales 2025-04-01 2026-03-31 04420688 2024-03-31 04420688 2025-03-31 04420688 2024-04-01 2025-03-31 04420688 frs-core:CurrentFinancialInstruments 2025-03-31 04420688 frs-core:ShareCapital 2025-03-31 04420688 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04420688
Howarth McSwain Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Cairns Accountants
Howarth McSwain Limited
Contents
Contents

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

Page 1
Howarth McSwain Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 04420688

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 41 |  | 10 |
Cash at bank and in hand |  | 1,027 |  | 1,073 |
|  | 1,068 |  | 1,083 |
Creditors: Amounts Falling Due Within One Year | 6 | (5,548 ) |  | (7,201 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,480 ) |  | (6,118 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (4,480 ) |  | (6,118 )
NET LIABILITIES |  |  | (4,480 ) |  | (6,118 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (4,580 ) |  | (6,218 )
SHAREHOLDERS' FUNDS |  |  | (4,480) |  | (6,118)

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 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 David Howarth Director
19/05/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Howarth McSwain Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Howarth McSwain Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04420688 . The registered office is Office 1, 2 Longacre Close, Holbrrok Industrial Estate, Halfway, Sheffield, S20 3FR.
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:

Fixtures & Fittings | 15% reducing balance
Computer Equipment | 25% reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 200 | 1,822 | 2,022
Disposals | (200 ) | (1,822 ) | (2,022 )
As at 31 March 2026 | - | - | -
Depreciation
As at 1 April 2025 | 200 | 1,822 | 2,022
Disposals | (200 ) | (1,822 ) | (2,022 )
As at 31 March 2026 | - | - | -
Net Book Value
As at 31 March 2026 | - | - | -
As at 1 April 2025 | - | - | -

Page 2
Page 3
Howarth McSwain Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | 41 |  | 10

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 21 |  | 52
Accruals and deferred income | - |  | 545
Director's loan account | 5,527 |  | 6,604
| 5,548 |  | 7,201

7. Share Capital

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

8. Ultimate Controlling Party
The company's ultimate controlling party is David Howarth by virtue of his ownership of 100% of the issued share capital in the company.
Page 3