Acorah Software Products - Accounts Production 18.1.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 09277247 Mr Malcolm Paice Mrs Aniko Paice iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09277247 2024-10-31 09277247 2025-10-31 09277247 2024-11-01 2025-10-31 09277247 frs-core:CurrentFinancialInstruments 2025-10-31 09277247 frs-core:ComputerEquipment 2025-10-31 09277247 frs-core:ComputerEquipment 2024-11-01 2025-10-31 09277247 frs-core:ComputerEquipment 2024-10-31 09277247 frs-core:PlantMachinery 2025-10-31 09277247 frs-core:PlantMachinery 2024-11-01 2025-10-31 09277247 frs-core:PlantMachinery 2024-10-31 09277247 frs-core:ShareCapital 2025-10-31 09277247 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09277247 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09277247 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09277247 frs-bus:SmallEntities 2024-11-01 2025-10-31 09277247 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09277247 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09277247 frs-bus:OrdinaryShareClass1 2024-11-01 2025-10-31 09277247 frs-bus:OrdinaryShareClass1 2025-10-31 09277247 frs-core:UnlistedNon-exchangeTraded 2025-10-31 09277247 frs-core:UnlistedNon-exchangeTraded 2024-10-31 09277247 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-10-31 09277247 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-10-31 09277247 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-10-31 09277247 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 09277247 frs-bus:Director1 2024-11-01 2025-10-31 09277247 frs-bus:Director2 2024-11-01 2025-10-31 09277247 frs-countries:EnglandWales 2024-11-01 2025-10-31 09277247 2023-10-31 09277247 2024-10-31 09277247 2023-11-01 2024-10-31 09277247 frs-core:CurrentFinancialInstruments 2024-10-31 09277247 frs-core:ShareCapital 2024-10-31 09277247 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 09277247 frs-bus:OrdinaryShareClass1 2023-11-01 2024-10-31
Registered number: 09277247
Hegadus Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09277247
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 165 762
Investments 5 1,000 1,000
1,165 1,762
CURRENT ASSETS
Debtors 6 3,580 5,284
Cash at bank and in hand 31,948 40,890
35,528 46,174
Creditors: Amounts Falling Due Within One Year 7 (2,916 ) (384 )
NET CURRENT ASSETS (LIABILITIES) 32,612 45,790
TOTAL ASSETS LESS CURRENT LIABILITIES 33,777 47,552
PROVISIONS FOR LIABILITIES
Deferred Taxation (31 ) (145 )
NET ASSETS 33,746 47,407
CAPITAL AND RESERVES
Called up share capital 8 1 1
Income Statement 33,745 47,406
SHAREHOLDERS' FUNDS 33,746 47,407
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For the year ending 31 October 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 Malcolm Paice
Director
3 July 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Hegadus Limited is a private company, limited by shares. It is incorporated in England & Wales, under a registered number of 09277247 . The registered office is 25 Skylark Road, Denham, Uxbridge, UB9 4HS.
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 consideration received or receivable, net of discounts and value added taxes, comprises revenue earned from the rendering of consultancy services, and is recognised by reference to the stage of completion of the service. 
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% straight line
Computer Equipment 33% straight line
2.4. Financial Instruments
Basic financial instruments are recognised at amortised cost using the effective interest method.
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 income statement 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 reflects 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 or deferred tax for the year is recognised in the income statement, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.
3. Average Number of Employees
The average number of employees, including directors, during the year was 1 (2024: 1)
1 1
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 November 2024 1,572 15,568 17,140
As at 31 October 2025 1,572 15,568 17,140
Depreciation
As at 1 November 2024 1,572 14,806 16,378
Provided during the period - 597 597
As at 31 October 2025 1,572 15,403 16,975
Net Book Value
As at 31 October 2025 - 165 165
As at 1 November 2024 - 762 762
5. Investments
Unlisted
£
Cost
As at 1 November 2024 1,000
As at 31 October 2025 1,000
Provision
As at 1 November 2024 -
As at 31 October 2025 -
Net Book Value
As at 31 October 2025 1,000
As at 1 November 2024 1,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 48 48
Other debtors 3,532 5,236
3,580 5,284
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 696 384
Taxation and social security 2,220 -
2,916 384
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8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
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