Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 08674987 Mr T Clarke Miss F Williams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08674987 2024-09-30 08674987 2025-09-30 08674987 2024-10-01 2025-09-30 08674987 frs-core:CurrentFinancialInstruments 2025-09-30 08674987 frs-core:Non-currentFinancialInstruments 2025-09-30 08674987 frs-core:ComputerEquipment 2025-09-30 08674987 frs-core:ComputerEquipment 2024-10-01 2025-09-30 08674987 frs-core:ComputerEquipment 2024-09-30 08674987 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-09-30 08674987 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 08674987 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-30 08674987 frs-core:FurnitureFittings 2025-09-30 08674987 frs-core:FurnitureFittings 2024-10-01 2025-09-30 08674987 frs-core:FurnitureFittings 2024-09-30 08674987 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 08674987 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 08674987 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 08674987 frs-core:OtherResidualIntangibleAssets 2025-09-30 08674987 frs-core:OtherResidualIntangibleAssets 2024-10-01 2025-09-30 08674987 frs-core:OtherResidualIntangibleAssets 2024-09-30 08674987 frs-core:RevaluationReserve 2024-10-01 2025-09-30 08674987 frs-core:RevaluationReserve 2024-09-30 08674987 frs-core:RevaluationReserve 2025-09-30 08674987 frs-core:ShareCapital 2025-09-30 08674987 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 08674987 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08674987 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 08674987 frs-bus:SmallEntities 2024-10-01 2025-09-30 08674987 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08674987 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08674987 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-30 08674987 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-09-30 08674987 frs-core:ListedExchangeTraded 2025-09-30 08674987 frs-core:ListedExchangeTraded 2024-09-30 08674987 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-09-30 08674987 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-09-30 08674987 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-09-30 08674987 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-09-30 08674987 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-09-30 08674987 frs-bus:Director1 2024-10-01 2025-09-30 08674987 frs-bus:Director1 2024-09-30 08674987 frs-bus:Director1 2025-09-30 08674987 frs-bus:Director2 2024-10-01 2025-09-30 08674987 frs-countries:EnglandWales 2024-10-01 2025-09-30 08674987 2023-09-30 08674987 2024-09-30 08674987 2023-10-01 2024-09-30 08674987 frs-core:CurrentFinancialInstruments 2024-09-30 08674987 frs-core:Non-currentFinancialInstruments 2024-09-30 08674987 frs-core:RevaluationReserve 2024-09-30 08674987 frs-core:ShareCapital 2024-09-30 08674987 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 08674987 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-30
Registered number: 08674987
Harrison Clarke Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Genio Accountants
33a Portsmouth Road
Southampton
Hampshire
SO19 9BA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08674987
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 27,815 20,751
Tangible Assets 5 9,178 13,668
Investments 6 460 396
37,453 34,815
CURRENT ASSETS
Debtors 7 263,669 308,628
Cash at bank and in hand 23,332 21,723
287,001 330,351
Creditors: Amounts Falling Due Within One Year 8 (174,980 ) (144,720 )
NET CURRENT ASSETS (LIABILITIES) 112,021 185,631
TOTAL ASSETS LESS CURRENT LIABILITIES 149,474 220,446
Creditors: Amounts Falling Due After More Than One Year 9 - (5,608 )
NET ASSETS 149,474 214,838
CAPITAL AND RESERVES
Called up share capital 10 200 100
Revaluation reserve 12 (538 ) (603 )
Fair value reserve 12 (26,244 ) (34,084 )
Profit and Loss Account 176,056 249,425
SHAREHOLDERS' FUNDS 149,474 214,838
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For the year ending 30 September 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 T Clarke
Director
20th May 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Harrison Clarke Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08674987 . The registered office is 11 Obelisk Road, Woolston, Southampton, Hampshire, SO19 9BL.
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 relate to crypto currency. The fair value is recognised through the fair value reserve at the balance sheet date.
2.4. Research and Development
Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. 
The capitalised development costs are subsequently amortised on a straight line basis over their expected useful economic lives, which range from 3 to 5 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. 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:
Leasehold 20% Straight Line
Fixtures & Fittings 33% straight line
Computer Equipment 33% straight line
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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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 7)
10 7
4. Intangible Assets
Other Development Costs Total
£ £ £
Cost or Valuation
As at 1 October 2024 17,996 3,885 21,881
Revaluations 7,841 - 7,841
As at 30 September 2025 25,837 3,885 29,722
Amortisation
As at 1 October 2024 - 1,130 1,130
Provided during the period - 777 777
As at 30 September 2025 - 1,907 1,907
Net Book Value
As at 30 September 2025 25,837 1,978 27,815
As at 1 October 2024 17,996 2,755 20,751
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5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2024 17,261 13,623 16,775 47,659
Additions 1,378 - 4,847 6,225
As at 30 September 2025 18,639 13,623 21,622 53,884
Depreciation
As at 1 October 2024 10,223 7,638 16,130 33,991
Provided during the period 3,452 5,305 1,958 10,715
As at 30 September 2025 13,675 12,943 18,088 44,706
Net Book Value
As at 30 September 2025 4,964 680 3,534 9,178
As at 1 October 2024 7,038 5,985 645 13,668
6. Investments
Listed
£
Cost or Valuation
As at 1 October 2024 396
Revaluations 64
As at 30 September 2025 460
Provision
As at 1 October 2024 -
As at 30 September 2025 -
Net Book Value
As at 30 September 2025 460
As at 1 October 2024 396
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 140,811 146,458
Prepayments and accrued income 17,108 6,966
Other debtors 1,800 1,800
Directors' loan accounts 78,606 133,404
238,325 288,628
...CONTINUED
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Due after more than one year
Other debtors 25,344 20,000
263,669 308,628
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 734 869
Bank loans and overdrafts 5,062 6,069
Corporation tax 36,496 37,519
Other taxes and social security 12,593 8,012
VAT 101,644 35,052
Other creditors 2,230 827
Accruals and deferred income 13,182 56,372
Directors' loan accounts 3,039 -
174,980 144,720
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 5,608
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 100
11. Directors Advances, Credits and Guarantees
Included within Debtors is the following loan from the company to Mr T Clarke:
As at 1 October 2024 Amounts advanced Amounts repaid Amounts written off As at 30 September 2025
£ £ £ £ £
Mr Timothy Clarke 133,404 78,606 133,404 - 78,606
The above loan is unsecured, interest free and repayable on demand.
12. Reserves
Revaluation Reserve Fair Value Reserve
£ £
As at 1 October 2024 (603 ) (34,084 )
Surplus on revaluation 65 -
Movements in fair value reserve - 7,840
As at 30 September 2025 (538 ) (26,244 )
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