Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 10977154 Mr M Hourigan Mrs L Hourigan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10977154 2024-09-30 10977154 2025-09-30 10977154 2024-10-01 2025-09-30 10977154 frs-core:CurrentFinancialInstruments 2025-09-30 10977154 frs-core:Non-currentFinancialInstruments 2025-09-30 10977154 frs-core:ComputerEquipment 2025-09-30 10977154 frs-core:ComputerEquipment 2024-10-01 2025-09-30 10977154 frs-core:ComputerEquipment 2024-09-30 10977154 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 10977154 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 10977154 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 10977154 frs-core:ShareCapital 2025-09-30 10977154 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10977154 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10977154 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 10977154 frs-bus:SmallEntities 2024-10-01 2025-09-30 10977154 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10977154 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10977154 frs-core:CostValuation 2024-09-30 10977154 frs-core:CostValuation 2025-09-30 10977154 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 10977154 frs-core:ProvisionsForImpairmentInvestments 2025-09-30 10977154 frs-bus:Director1 2024-10-01 2025-09-30 10977154 frs-bus:Director2 2024-10-01 2025-09-30 10977154 frs-countries:EnglandWales 2024-10-01 2025-09-30 10977154 2023-09-30 10977154 2024-09-30 10977154 2023-10-01 2024-09-30 10977154 frs-core:CurrentFinancialInstruments 2024-09-30 10977154 frs-core:Non-currentFinancialInstruments 2024-09-30 10977154 frs-core:ShareCapital 2024-09-30 10977154 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 10977154
Harewood Developments Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Gilbert Finance & Accounting LLP
Harewood Developments Ltd
Contents
Contents

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

Page 1
Harewood Developments Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 10977154

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 502,089 |  | 299,082
Investments | 5 |  | 375,834 |  | 375,834
|  |  | 877,923 |  | 674,916
CURRENT ASSETS
Debtors | 6 | 4,398,282 |  | 7,347,692 |
Cash at bank and in hand |  | 25,006 |  | 1,843,985 |
|  | 4,423,288 |  | 9,191,677 |
Creditors: Amounts Falling Due Within One Year | 7 | (3,726,873 ) |  | (8,761,073 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 696,415 |  | 430,604
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,574,338 |  | 1,105,520
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (10,000 ) |  | (16,702 )
NET ASSETS |  |  | 1,564,338 |  | 1,088,818
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10 |  | 10
Profit and Loss Account |  |  | 1,564,328 |  | 1,088,808
SHAREHOLDERS' FUNDS |  |  | 1,564,338 |  | 1,088,818

Page 1
Page 2
Harewood Developments Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 M Hourigan Director
09/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Harewood Developments Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Harewood Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10977154 . The registered office is Unit 5 Flemming Court, Whistler Drive, Castleford, West Yorkshire, WF10 5HW.
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.
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:

Freehold | 0% straight line basis
Computer Equipment | 33% straight line basis

2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year amounted to: 2 (2024: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Computer Equipment | Total
| £ | £ | £
Cost
As at 1 October 2024 | 299,082 | - | 299,082
Additions | 202,563 | 666 | 203,229
As at 30 September 2025 | 501,645 | 666 | 502,311
Depreciation
As at 1 October 2024 | - | - | -
Provided during the period | - | 222 | 222
As at 30 September 2025 | - | 222 | 222
Net Book Value
As at 30 September 2025 | 501,645 | 444 | 502,089
As at 1 October 2024 | 299,082 | - | 299,082

Page 3
Page 4
Harewood Developments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 375,834
As at 30 September 2025 | 375,834
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 375,834
As at 1 October 2024 | 375,834

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,000 |  | 7,312,432
Other debtors | 4,391,672 |  | 35,250
Called up share capital not paid | 10 |  | 10
Amounts owed by subsidiaries | 600 |  | -
| 4,398,282 |  | 7,347,692

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 204,741 |  | 8,430,375
Bank loans and overdrafts | 6,666 |  | -
Corporation tax | 80,026 |  | 79,134
VAT | 79,004 |  | 17,775
Accruals and deferred income | 3,150 |  | -
Directors' loan accounts | 3,353,286 |  | 233,789
| 3,726,873 |  | 8,761,073

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 16,702
Other creditors | 10,000 |  | -
| 10,000 |  | 16,702

Page 4
Page 5
Harewood Developments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 10 |  | 10
Amount of Allotted, Called Up Share Capital | 10 |  | 10

Page 5