Acorah Software Products - Accounts Production 18.1.170 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 11481948 Mr Jamie Taylor Mr Eric Kilby Mr Christopher Meachin-Black Mr Jack Gale iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11481948 2024-08-31 11481948 2025-08-31 11481948 2024-09-01 2025-08-31 11481948 frs-core:CurrentFinancialInstruments 2025-08-31 11481948 frs-core:Non-currentFinancialInstruments 2025-08-31 11481948 frs-core:ComputerEquipment 2025-08-31 11481948 frs-core:ComputerEquipment 2024-09-01 2025-08-31 11481948 frs-core:ComputerEquipment 2024-08-31 11481948 frs-core:PlantMachinery 2025-08-31 11481948 frs-core:PlantMachinery 2024-09-01 2025-08-31 11481948 frs-core:PlantMachinery 2024-08-31 11481948 frs-core:ShareCapital 2025-08-31 11481948 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 11481948 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 11481948 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 11481948 frs-bus:SmallEntities 2024-09-01 2025-08-31 11481948 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 11481948 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 11481948 frs-bus:Director1 2024-09-01 2025-08-31 11481948 frs-bus:Director2 2024-09-01 2025-08-31 11481948 frs-bus:Director3 2024-09-01 2025-08-31 11481948 frs-bus:Director4 2024-09-01 2025-08-31 11481948 frs-countries:EnglandWales 2024-09-01 2025-08-31 11481948 2023-08-31 11481948 2024-08-31 11481948 2023-09-01 2024-08-31 11481948 frs-core:CurrentFinancialInstruments 2024-08-31 11481948 frs-core:Non-currentFinancialInstruments 2024-08-31 11481948 frs-core:ShareCapital 2024-08-31 11481948 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 11481948
HT Finance Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11481948
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 222,289 27,407
222,289 27,407
CURRENT ASSETS
Debtors 5 2,891,610 1,654,171
Cash at bank and in hand 649,263 256,281
3,540,873 1,910,452
Creditors: Amounts Falling Due Within One Year 6 (4,048,267 ) (1,984,797 )
NET CURRENT ASSETS (LIABILITIES) (507,394 ) (74,345 )
TOTAL ASSETS LESS CURRENT LIABILITIES (285,105 ) (46,938 )
Creditors: Amounts Falling Due After More Than One Year 7 (23,001 ) (27,935 )
NET LIABILITIES (308,106 ) (74,873 )
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account (309,106 ) (75,873 )
SHAREHOLDERS' FUNDS (308,106) (74,873)
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 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 Jamie Taylor
Director
19/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
HT Finance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11481948 . The registered office is Carloans365 Floor 2, Jackson House, Sibson Street, Sale, M33 7RR.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover revenue is recognised only on completion of the relevant contract.
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:
Plant & Machinery 20% reducing balance
Computer Equipment 15% reducing balance
2.4. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 104 (2024: 59)
104 59
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 September 2024 11,831 22,002 33,833
Additions 154,256 51,549 205,805
As at 31 August 2025 166,087 73,551 239,638
Depreciation
As at 1 September 2024 2,336 4,090 6,426
Provided during the period 1,906 9,017 10,923
As at 31 August 2025 4,242 13,107 17,349
Net Book Value
As at 31 August 2025 161,845 60,444 222,289
As at 1 September 2024 9,495 17,912 27,407
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,668,130 854,909
Other debtors 1,223,480 799,262
2,891,610 1,654,171
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,667,426 502,100
Bank loans and overdrafts 6,536 4,537
Other creditors 980,409 713,682
Taxation and social security 1,393,896 764,478
4,048,267 1,984,797
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 23,001 27,935
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4