Acorah Software Products - Accounts Production 19.2.450 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 08802065 Mr C J Balaam Miss K A Pearce iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08802065 2025-01-31 08802065 2026-01-31 08802065 2025-02-01 2026-01-31 08802065 frs-core:CurrentFinancialInstruments 2026-01-31 08802065 frs-core:Non-currentFinancialInstruments 2026-01-31 08802065 frs-core:ComputerEquipment 2026-01-31 08802065 frs-core:ComputerEquipment 2025-02-01 2026-01-31 08802065 frs-core:ComputerEquipment 2025-01-31 08802065 frs-core:MotorVehicles 2026-01-31 08802065 frs-core:MotorVehicles 2025-02-01 2026-01-31 08802065 frs-core:MotorVehicles 2025-01-31 08802065 frs-core:PlantMachinery 2026-01-31 08802065 frs-core:PlantMachinery 2025-02-01 2026-01-31 08802065 frs-core:PlantMachinery 2025-01-31 08802065 frs-core:ShareCapital 2026-01-31 08802065 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 08802065 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 08802065 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 08802065 frs-bus:SmallEntities 2025-02-01 2026-01-31 08802065 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 08802065 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 08802065 frs-bus:Director1 2025-02-01 2026-01-31 08802065 frs-bus:Director2 2025-02-01 2026-01-31 08802065 frs-countries:EnglandWales 2025-02-01 2026-01-31 08802065 2024-01-31 08802065 2025-01-31 08802065 2024-02-01 2025-01-31 08802065 frs-core:CurrentFinancialInstruments 2025-01-31 08802065 frs-core:Non-currentFinancialInstruments 2025-01-31 08802065 frs-core:WithinOneYear 2025-01-31 08802065 frs-core:ShareCapital 2025-01-31 08802065 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 08802065
Entech Services (UK) Limited
Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08802065
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 49,001 113,723
49,001 113,723
CURRENT ASSETS
Debtors 5 680,563 769,626
Investments 6 46,150 29,650
Cash at bank and in hand 230,977 183,579
957,690 982,855
Creditors: Amounts Falling Due Within One Year 7 (147,113 ) (259,363 )
NET CURRENT ASSETS (LIABILITIES) 810,577 723,492
TOTAL ASSETS LESS CURRENT LIABILITIES 859,578 837,215
Creditors: Amounts Falling Due After More Than One Year 8 (154,644 ) (93,497 )
NET ASSETS 704,934 743,718
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 704,932 743,716
SHAREHOLDERS' FUNDS 704,934 743,718
Page 1
Page 2
For the year ending 31 January 2026 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 C J Balaam
Director
3rd June 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
Entech Services (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08802065 . The registered office is Fitting Shop Annex Rosemount Works, Elland, Halifax, West Yorkshire, HX5 0EE.
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:
Plant & Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 33% Straight Line
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.
Page 3
Page 4
2.5. 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.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 2)
3 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2025 67,706 133,015 - 200,721
Additions - 14,995 1,882 16,877
Disposals - (100,082 ) - (100,082 )
As at 31 January 2026 67,706 47,928 1,882 117,516
Depreciation
As at 1 February 2025 38,321 48,677 - 86,998
Provided during the period 4,408 28,472 282 33,162
Disposals - (51,645 ) - (51,645 )
As at 31 January 2026 42,729 25,504 282 68,515
Net Book Value
As at 31 January 2026 24,977 22,424 1,600 49,001
As at 1 February 2025 29,385 84,338 - 113,723
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 151,360 193,791
Other debtors 529,203 575,835
680,563 769,626
6. Current Asset Investments
2026 2025
£ £
Unlisted investments 46,150 29,650
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts - 48,855
Trade creditors 34,902 85,103
Bank loans and overdrafts 68,605 27,787
Other creditors 27,681 35,923
Taxation and social security 15,925 61,695
147,113 259,363
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Funding circle 136,807 69,667
Bank loans 1-2 years 17,837 23,830
154,644 93,497
9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 48,855
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
Page 6