Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 5266580 Mr JOHN HURLE Mr DANIEL HURLE iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 5266580 2024-10-31 5266580 2025-10-31 5266580 2024-11-01 2025-10-31 5266580 frs-core:CurrentFinancialInstruments 2025-10-31 5266580 frs-core:Non-currentFinancialInstruments 2025-10-31 5266580 frs-core:ComputerEquipment 2025-10-31 5266580 frs-core:ComputerEquipment 2024-11-01 2025-10-31 5266580 frs-core:ComputerEquipment 2024-10-31 5266580 frs-core:MotorVehicles 2025-10-31 5266580 frs-core:MotorVehicles 2024-11-01 2025-10-31 5266580 frs-core:MotorVehicles 2024-10-31 5266580 frs-core:PlantMachinery 2025-10-31 5266580 frs-core:PlantMachinery 2024-11-01 2025-10-31 5266580 frs-core:PlantMachinery 2024-10-31 5266580 frs-core:OtherReservesSubtotal 2025-10-31 5266580 frs-core:ShareCapital 2025-10-31 5266580 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 5266580 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 5266580 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 5266580 frs-bus:SmallEntities 2024-11-01 2025-10-31 5266580 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 5266580 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 5266580 frs-bus:Director1 2024-11-01 2025-10-31 5266580 frs-bus:Director2 2024-11-01 2025-10-31 5266580 frs-core:CurrentFinancialInstruments 1 2025-10-31 5266580 frs-countries:EnglandWales 2024-11-01 2025-10-31 5266580 2023-10-31 5266580 2024-10-31 5266580 2023-11-01 2024-10-31 5266580 frs-core:CurrentFinancialInstruments 2024-10-31 5266580 frs-core:Non-currentFinancialInstruments 2024-10-31 5266580 frs-core:OtherReservesSubtotal 2024-10-31 5266580 frs-core:ShareCapital 2024-10-31 5266580 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 5266580 frs-core:CurrentFinancialInstruments 1 2024-10-31
Registered number: 5266580
JOHN HURLE AND SONS LTD
Unaudited Financial Statements
For The Year Ended 31 October 2025
James Bendrey Accountants Ltd
Boscawen Park
St Dennis
St Austell
Cornwall
PL26 8DT
JOHN HURLE AND SONS LTD
Contents
Contents

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

Page 1
JOHN HURLE AND SONS LTD
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 5266580

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 94,946 |  | 106,150
|  |  | 94,946 |  | 106,150
CURRENT ASSETS
Debtors | 5 | 53,647 |  | 50,943 |
Investments | 6 | 3,000 |  | 5,680 |
|  | 56,647 |  | 56,623 |
Creditors: Amounts Falling Due Within One Year | 7 | (70,648 ) |  | (45,890 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (14,001 ) |  | 10,733
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 80,945 |  | 116,883
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (30,663 ) |  | (56,338 )
NET ASSETS |  |  | 50,282 |  | 60,545
CAPITAL AND RESERVES
Called up share capital | 9 |  | 80 |  | 80
Other reserves |  |  | (364 ) |  | (364 )
Profit and Loss Account |  |  | 50,566 |  | 60,829
SHAREHOLDERS' FUNDS |  |  | 50,282 |  | 60,545

Page 1
Page 2
JOHN HURLE AND SONS LTD
Balance Sheet (continued)
As At 31 October 2025
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 Profit and Loss Account.
On behalf of the board

Mr JOHN HURLE Director
24/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
JOHN HURLE AND SONS LTD
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
JOHN HURLE AND SONS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 5266580 . The registered office is 15 TREVIGLAS RISE, PROBUS, TRURO, CORNWALL, TR2 4LJ.
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 | 25%
Motor Vehicles | 25%
Computer Equipment | 25%

3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 4)
3 4
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 November 2024 | 232,264 | 99,633 | 282 | 332,179
Additions | 8,560 | 12,750 | - | 21,310
Disposals | (5,000 ) | - | - | (5,000 )
As at 31 October 2025 | 235,824 | 112,383 | 282 | 348,489
Depreciation
As at 1 November 2024 | 152,513 | 73,504 | 12 | 226,029
Provided during the period | 20,383 | 7,063 | 68 | 27,514
As at 31 October 2025 | 172,896 | 80,567 | 80 | 253,543

...CONTINUED
Page 3
Page 4
JOHN HURLE AND SONS LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025 | 62,928 | 31,816 | 202 | 94,946
As at 1 November 2024 | 79,751 | 26,129 | 270 | 106,150

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Matt Hilux Loan | 4,000 |  | -
Bobcat E26 Debtor | 2,541 |  | 2,541
CIS Suffered Held | 2,680 |  | -
| 9,221 |  | 2,541
Due after more than one year
Trade debtors | 44,426 |  | 48,402
| 53,647 |  | 50,943

6. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Unlisted investments | 3,000 |  | 3,000
Other investments, held for sale | - |  | 2,680
| 3,000 |  | 5,680

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 796 |  | 3,100
Bank loans and overdrafts | 19,727 |  | 7,263
VAT | 904 |  | 2,451
Reel motion loan | 3,533 |  | (8,867 )
Accruals and deferred income | 1,150 |  | 1,150
Directors' loan accounts | 44,538 |  | 40,793
| 70,648 |  | 45,890

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bounce back loan | 2,509 |  | 7,650
Haydock Finance | 11,869 |  | 28,222
United Trust Bank | 4,591 |  | 9,128
Haydock Finance 2 | 7,453 |  | -
Funding circle loan | 4,241 |  | 11,338
| 30,663 |  | 56,338

Page 4
Page 5
JOHN HURLE AND SONS LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 80 |  | 80

Page 5