Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13446135 Mr P J Carter Mrs S C Carter true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13446135 2024-12-31 13446135 2025-12-31 13446135 2025-01-01 2025-12-31 13446135 frs-core:CurrentFinancialInstruments 2025-12-31 13446135 frs-core:ShareCapital 2025-12-31 13446135 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13446135 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13446135 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13446135 frs-bus:SmallEntities 2025-01-01 2025-12-31 13446135 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13446135 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13446135 1 2025-01-01 2025-12-31 13446135 frs-bus:Director1 2025-01-01 2025-12-31 13446135 frs-bus:Director2 2025-01-01 2025-12-31 13446135 frs-countries:EnglandWales 2025-01-01 2025-12-31 13446135 2023-12-31 13446135 2024-12-31 13446135 2024-01-01 2024-12-31 13446135 frs-core:CurrentFinancialInstruments 2024-12-31 13446135 frs-core:ShareCapital 2024-12-31 13446135 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 13446135
GHRC Ltd
Financial Statements
For The Year Ended 31 December 2025
GHRC Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—3

Page 1
GHRC Ltd
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 13446135

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 38,852 |  | 48,349 |
Cash at bank and in hand |  | 74,839 |  | 6,659 |
|  | 113,691 |  | 55,008 |
Creditors: Amounts Falling Due Within One Year | 5 | (97,125 ) |  | (46,086 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 16,566 |  | 8,922
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 16,566 |  | 8,922
NET ASSETS |  |  | 16,566 |  | 8,922
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Income Statement |  |  | 16,466 |  | 8,822
SHAREHOLDERS' FUNDS |  |  | 16,566 |  | 8,922

For the year ending 31 December 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 Income Statement.
On behalf of the board

Mr P J Carter Director
1 June 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
GHRC Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
GHRC Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13446135 . The registered office is Unit 3 Pegasus House, Olympus Avenue, Warwick, Warwickshire, CV34 6LW.
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, excluding discounts,
rebates, value added tax and other sales taxes.
2.3. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.4. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,892 |  | 14,400
Other debtors | 34,960 |  | 33,949
| 38,852 |  | 48,349

Page 2
Page 3
GHRC Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 22,731 |  | 30,147
Other creditors | 27,773 |  | 9,606
Taxation and social security | 46,621 |  | 6,333
| 97,125 |  | 46,086

6. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 1,000 |  | 3,000

7. Ultimate Controlling Party
The ultimate controlling party is the directors.
Page 3