Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 06140715 Mr Michael Marriott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06140715 2024-08-31 06140715 2025-08-31 06140715 2024-09-01 2025-08-31 06140715 frs-core:CurrentFinancialInstruments 2025-08-31 06140715 frs-core:Non-currentFinancialInstruments 2025-08-31 06140715 frs-core:BetweenOneFiveYears 2025-08-31 06140715 frs-core:ComputerEquipment 2025-08-31 06140715 frs-core:ComputerEquipment 2024-09-01 2025-08-31 06140715 frs-core:ComputerEquipment 2024-08-31 06140715 frs-core:FurnitureFittings 2025-08-31 06140715 frs-core:FurnitureFittings 2024-09-01 2025-08-31 06140715 frs-core:FurnitureFittings 2024-08-31 06140715 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 06140715 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 06140715 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 06140715 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 06140715 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 06140715 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 06140715 frs-core:MotorVehicles 2025-08-31 06140715 frs-core:MotorVehicles 2024-09-01 2025-08-31 06140715 frs-core:MotorVehicles 2024-08-31 06140715 frs-core:PlantMachinery 2025-08-31 06140715 frs-core:PlantMachinery 2024-09-01 2025-08-31 06140715 frs-core:PlantMachinery 2024-08-31 06140715 frs-core:WithinOneYear 2025-08-31 06140715 frs-core:ShareCapital 2025-08-31 06140715 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 06140715 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 06140715 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 06140715 frs-bus:SmallEntities 2024-09-01 2025-08-31 06140715 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 06140715 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 06140715 frs-core:ListedExchangeTraded 2025-08-31 06140715 frs-core:ListedExchangeTraded 2024-08-31 06140715 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-08-31 06140715 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-08-31 06140715 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-08-31 06140715 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-08-31 06140715 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-08-31 06140715 frs-bus:Director1 2024-09-01 2025-08-31 06140715 frs-countries:EnglandWales 2024-09-01 2025-08-31 06140715 2023-08-31 06140715 2024-08-31 06140715 2023-09-01 2024-08-31 06140715 frs-core:CurrentFinancialInstruments 2024-08-31 06140715 frs-core:Non-currentFinancialInstruments 2024-08-31 06140715 frs-core:BetweenOneFiveYears 2024-08-31 06140715 frs-core:WithinOneYear 2024-08-31 06140715 frs-core:ShareCapital 2024-08-31 06140715 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 06140715
Nortons Hiab Services Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 06140715
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,296,706 2,022,414
Investments 5 560,349 222,428
3,857,055 2,244,842
CURRENT ASSETS
Stocks 6 25,000 25,000
Debtors 7 533,096 607,603
Cash at bank and in hand 5,516,792 5,476,940
6,074,888 6,109,543
Creditors: Amounts Falling Due Within One Year 8 (1,513,403 ) (1,242,456 )
NET CURRENT ASSETS (LIABILITIES) 4,561,485 4,867,087
TOTAL ASSETS LESS CURRENT LIABILITIES 8,418,540 7,111,929
Creditors: Amounts Falling Due After More Than One Year 9 (1,020,392 ) (801,242 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (567,099 ) (415,429 )
NET ASSETS 6,831,049 5,895,258
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 6,831,048 5,895,257
SHAREHOLDERS' FUNDS 6,831,049 5,895,258
Page 1
Page 2
For the year ending 31 August 2025 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 Michael Marriott
Director
02/02/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Nortons Hiab Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06140715 . The registered office is 12 Holme Lea, Clayton le Moors, Accrington, Lancashire, BB5 5XZ.
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 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:
Freehold Nil
Leasehold Nil
Plant & Machinery 25%
Motor Vehicles 25%
Fixtures & Fittings 25%
Computer Equipment 25%
Page 3
Page 4
2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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 the 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
3. Average Number of Employees
Average number of employees, including directors, during the year was: 39 (2024: 38)
39 38
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 September 2024 67,771 206,363 29,610 4,415,140
Additions - 754,177 - 803,259
Disposals - - - (938,172 )
As at 31 August 2025 67,771 960,540 29,610 4,280,227
Depreciation
As at 1 September 2024 - - 26,977 2,674,627
Provided during the period - - 658 232,039
Disposals - - - (889,008 )
As at 31 August 2025 - - 27,635 2,017,658
Net Book Value
As at 31 August 2025 67,771 960,540 1,975 2,262,569
As at 1 September 2024 67,771 206,363 2,633 1,740,513
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2024 11,900 6,420 4,737,204
Additions - - 1,557,436
Disposals - - (938,172 )
As at 31 August 2025 11,900 6,420 5,356,468
Depreciation
As at 1 September 2024 6,880 6,306 2,714,790
Provided during the period 1,255 28 233,980
Disposals - - (889,008 )
As at 31 August 2025 8,135 6,334 2,059,762
...CONTINUED
Page 5
Page 6
Net Book Value
As at 31 August 2025 3,765 86 3,296,706
As at 1 September 2024 5,020 114 2,022,414
5. Investments
Listed
£
Cost or Valuation
As at 1 September 2024 222,428
Additions 337,921
As at 31 August 2025 560,349
Provision
As at 1 September 2024 -
As at 31 August 2025 -
Net Book Value
As at 31 August 2025 560,349
As at 1 September 2024 222,428
6. Stocks
2025 2024
£ £
Stock 25,000 25,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 407,808 574,445
Prepayments and accrued income 80,421 79,226
Other debtors 5,000 -
Amounts owed by associates 39,867 -
533,096 653,671
Due after more than one year
Amounts owed by associates Greenville Developments Limited - (46,068 )
533,096 607,603
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 515,554 538,847
Trade creditors 561,085 457,636
Corporation tax 163,894 148,269
Other taxes and social security 34,075 21,735
VAT 209,788 46,909
Accruals and deferred income 29,007 29,060
1,513,403 1,242,456
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 723,709 540,627
Bank loans 7,500 17,500
Amounts owed to Associates Greenville Developments Limited 46,068 -
Amounts owed to associates Greenville Commercials Ltd 243,115 243,115
1,020,392 801,242
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 515,554 538,847
Later than one year and not later than five years 723,709 540,627
1,239,263 1,079,474
1,239,263 1,079,474
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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