Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 31 December 2025 31 December 2025 04164682 Mr S E Haynes Mr S J Plant Mr S E Haynes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04164682 2024-09-30 04164682 2025-12-31 04164682 2024-10-01 2025-12-31 04164682 frs-core:CurrentFinancialInstruments 2025-12-31 04164682 frs-core:Non-currentFinancialInstruments 2025-12-31 04164682 frs-core:ComputerEquipment 2024-10-01 2025-12-31 04164682 frs-core:MotorVehicles 2024-10-01 2025-12-31 04164682 frs-core:PlantMachinery 2025-12-31 04164682 frs-core:PlantMachinery 2024-10-01 2025-12-31 04164682 frs-core:PlantMachinery 2024-09-30 04164682 frs-core:ShareCapital 2025-12-31 04164682 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04164682 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-12-31 04164682 frs-bus:FilletedAccounts 2024-10-01 2025-12-31 04164682 frs-bus:SmallEntities 2024-10-01 2025-12-31 04164682 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-12-31 04164682 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-12-31 04164682 frs-bus:Director1 2024-10-01 2025-12-31 04164682 frs-bus:Director1 2024-09-30 04164682 frs-bus:Director1 2025-12-31 04164682 frs-bus:Director2 2024-10-01 2025-12-31 04164682 frs-bus:CompanySecretary1 2024-10-01 2025-12-31 04164682 frs-countries:EnglandWales 2024-10-01 2025-12-31 04164682 2023-09-30 04164682 2024-09-30 04164682 2023-10-01 2024-09-30 04164682 frs-core:CurrentFinancialInstruments 2024-09-30 04164682 frs-core:Non-currentFinancialInstruments 2024-09-30 04164682 frs-core:ShareCapital 2024-09-30 04164682 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 04164682
Advanced Contracts (Midlands) Limited
Unaudited Financial Statements
For the Period 1 October 2024 to 31 December 2025
Advanced Contracts (Midlands) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Advanced Contracts (Midlands) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 04164682

| 31 December 2025 | 30 September 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 153,518 |  | 105,080
|  |  | 153,518 |  | 105,080
CURRENT ASSETS
Stocks |  | 15,000 |  | 16,000 |
Debtors | 5 | 437,268 |  | 437,644 |
Cash at bank and in hand |  | 66,239 |  | 107,188 |
|  | 518,507 |  | 560,832 |
Creditors: Amounts Falling Due Within One Year | 6 | (205,955 ) |  | (305,720 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 312,552 |  | 255,112
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 466,070 |  | 360,192
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (60,081 ) |  | (22,279 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (38,380 ) |  | (26,270 )
NET ASSETS |  |  | 367,609 |  | 311,643
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 367,607 |  | 311,641
SHAREHOLDERS' FUNDS |  |  | 367,609 |  | 311,643

Page 1
Page 2
Advanced Contracts (Midlands) Limited
Balance Sheet (continued)
As At 31 December 2025
For the period 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 Profit and Loss Account.
On behalf of the board

Mr S E Haynes Director
1 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Advanced Contracts (Midlands) Limited
Notes to the Financial Statements
For the Period 1 October 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Advanced Contracts (Midlands) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04164682 . The registered office is Unit 2 Gilbert Enterprise Park, Ashmore Lake Road, Willenhall, West Midlands, WV12 4LA.
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.
The period is 15 months to 31 December 2025 compared to the year to 30 September 2024 and therefore the comparatives are not necessarily comparable.
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.
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 | 25% 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.
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.
Page 3
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Advanced Contracts (Midlands) Limited
Notes to the Financial Statements (continued)
For the Period 1 October 2024 to 31 December 2025
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 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 period, 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.9. Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 10 (2024: 10)
10 10
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 October 2024 | 191,688
Additions | 107,175
Disposals | (42,509 )
As at 31 December 2025 | 256,354
Depreciation
As at 1 October 2024 | 86,608
Provided during the period | 28,516
Disposals | (12,288 )
As at 31 December 2025 | 102,836

...CONTINUED
Page 4
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Advanced Contracts (Midlands) Limited
Notes to the Financial Statements (continued)
For the Period 1 October 2024 to 31 December 2025

Net Book Value
As at 31 December 2025 | 153,518
As at 1 October 2024 | 105,080

5. Debtors

| 31 December 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 119,606 |  | 243,575
Other debtors | 317,662 |  | 194,069
| 437,268 |  | 437,644

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 4,773 |  | 19,520
Trade creditors | 113,148 |  | 54,814
Bank loans and overdrafts | 5,846 |  | 10,423
Other creditors | 23,390 |  | 82,935
Taxation and social security | 58,798 |  | 138,028
| 205,955 |  | 305,720

7. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 60,081 |  | 13,277
Bank loans | - |  | 9,002
| 60,081 |  | 22,279

8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured on the assets to which they relate.

| 31 December 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 64,854 |  | 32,797

9. Share Capital
Issued share capital consists of 160 * 1p Ordinary A shares and 40 * 1p Ordinary B shares.
Page 5
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Advanced Contracts (Midlands) Limited
Notes to the Financial Statements (continued)
For the Period 1 October 2024 to 31 December 2025
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Steven Haynes | 44,685 | 81,028 | - | - | 123,968

The above loan is unsecured, interest free and has been repaid since the year end..
11. Off-Balance Sheet Arrangements
Total financial commitments which are not included in the balance sheet amount to £304 (2024 - £914).
Page 6