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 09609628 Mr Harcharanjit Matharu Harcharanjit Matharu true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09609628 2024-09-30 09609628 2025-09-30 09609628 2024-10-01 2025-09-30 09609628 frs-core:CurrentFinancialInstruments 2025-09-30 09609628 frs-core:ComputerEquipment 2025-09-30 09609628 frs-core:ComputerEquipment 2024-10-01 2025-09-30 09609628 frs-core:ComputerEquipment 2024-09-30 09609628 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 09609628 frs-core:ShareCapital 2025-09-30 09609628 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 09609628 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09609628 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 09609628 frs-bus:SmallEntities 2024-10-01 2025-09-30 09609628 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09609628 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09609628 1 2024-10-01 2025-09-30 09609628 frs-bus:Director1 2024-10-01 2025-09-30 09609628 frs-bus:Director1 2024-09-30 09609628 frs-bus:Director1 2025-09-30 09609628 frs-countries:EnglandWales 2024-10-01 2025-09-30 09609628 2023-09-30 09609628 2024-09-30 09609628 2023-10-01 2024-09-30 09609628 frs-core:CurrentFinancialInstruments 2024-09-30 09609628 frs-core:ShareCapital 2024-09-30 09609628 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 09609628
HSBK Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Paul Monaghan Chartered Accountant
ICAEW
18 Hartshill Close
Uxbridge
Middlesex
UB10 9LH
HSBK Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
HSBK Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 09609628

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 24,758 |  | - |
Cash at bank and in hand |  | 7,858 |  | 10,040 |
|  | 32,616 |  | 10,040 |
Creditors: Amounts Falling Due Within One Year | 6 | (12,996 ) |  | (9,679 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 19,620 |  | 361
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 19,620 |  | 361
NET ASSETS |  |  | 19,620 |  | 361
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 19,520 |  | 261
SHAREHOLDERS' FUNDS |  |  | 19,620 |  | 361

Page 1
Page 2
HSBK Limited
Balance Sheet (continued)
As At 30 September 2025
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 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 Harcharanjit Matharu Director
29 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
HSBK Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
HSBK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09609628 . The registered office is The Workshop, Cherry Tree Cottage, Baconsmead, Denham, South Bucks, UB9 5AY.
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
The turnover shown in the profit and loss account represents revenue earned during the period based on work done for and accepted by clients, excluding VAT.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets represent the cost of acquiring the franchisee rights to the business operated by the Company and is stated at historic cost less accumulated amortisation.
The purchase cost of Other Intangible Assets is written off over the useful economic life of the asset, which in the Directors opinion is four years.
2.4. 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:

Computer Equipment | 3 years

2.5. Taxation
Income tax expense represents the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

Page 3
Page 4
HSBK Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 October 2024 | 1,699
As at 30 September 2025 | 1,699
Depreciation
As at 1 October 2024 | 1,699
As at 30 September 2025 | 1,699
Net Book Value
As at 30 September 2025 | -
As at 1 October 2024 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,000 |  | -
Director's loan account | 18,758 |  | -
| 24,758 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 4,518 |  | 3,722
Other taxes and social security | 1,665 |  | -
VAT | 5,913 |  | 3,901
Accruals and deferred income | 900 |  | 900
Director's loan account | - |  | 1,156
| 12,996 |  | 9,679

7. Share Capital

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

Page 4
Page 5
HSBK Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Directors Advances, Credits and Guarantees
The Director, Mr H Matharu has a Director’s current account with the Company which when overdrawn. is charged interest at the published HMRC interest rate for the year, calculated on a daily basis. Interest is not credited to the Director when the accounts is in credit.
Movements on Mr Mataru's current accounts in the year were as follows:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Harcharanjit Matharu | - | 18,758 | - | - | 18,758

The maximum amount outstanding in the year was £18,758
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Harcharanjit Matharu | - | 10,000

9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | - |  | 20,000

10. Ultimate Controlling Party
The company's ultimate controlling party is Harcharanjit Matharu by virtue of his position as Managing Director and ownership of 50% of the issued share capital in the company.
Page 5