Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 11 June 2026 1 January 2025 31 December 2025 31 December 2025 NI042539 Mr Christopher O'Connor Mr Seamus Hurson Mr Alan Cassidy Mr Alan Cassidy Mr Christopher Francis O'Connor and Mrs Patricia O'Connor true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI042539 2024-12-31 NI042539 2025-12-31 NI042539 2025-01-01 2025-12-31 NI042539 frs-core:CurrentFinancialInstruments 2025-12-31 NI042539 frs-core:Non-currentFinancialInstruments 2025-12-31 NI042539 frs-core:MotorVehicles 2025-12-31 NI042539 frs-core:MotorVehicles 2025-01-01 2025-12-31 NI042539 frs-core:MotorVehicles 2024-12-31 NI042539 frs-core:PlantMachinery 2025-01-01 2025-12-31 NI042539 frs-core:WithinOneYear 2025-12-31 NI042539 frs-core:ShareCapital 2025-12-31 NI042539 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 NI042539 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 NI042539 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 NI042539 frs-bus:SmallEntities 2025-01-01 2025-12-31 NI042539 frs-bus:Audited 2025-01-01 2025-12-31 NI042539 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 NI042539 1 2025-01-01 2025-12-31 NI042539 frs-bus:Director1 2025-01-01 2025-12-31 NI042539 frs-bus:Director2 2025-01-01 2025-12-31 NI042539 frs-bus:Director3 2025-01-01 2025-12-31 NI042539 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 NI042539 frs-countries:NorthernIreland 2025-01-01 2025-12-31 NI042539 2023-12-31 NI042539 2024-12-31 NI042539 2024-01-01 2024-12-31 NI042539 frs-core:CurrentFinancialInstruments 2024-12-31 NI042539 frs-core:Non-currentFinancialInstruments 2024-12-31 NI042539 frs-core:BetweenOneFiveYears 2024-12-31 NI042539 frs-core:WithinOneYear 2024-12-31 NI042539 frs-core:ShareCapital 2024-12-31 NI042539 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: NI042539
Henley Forklift Group (N.I.) Ltd
Financial Statements
For The Year Ended 31 December 2025
Henley Forklift Group (N.I.) Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Henley Forklift Group (N.I.) Ltd
Company Information
For The Year Ended 31 December 2025
Company Information

Directors | Mr Christopher O'Connor
| Mr Seamus Hurson
| Mr Alan Cassidy
Secretary | Mr Alan Cassidy
Company Number | NI042539
Registered Office | Garvey Studios
| 14 Longstone Street
| Lisburn
| Co. Antrim
| BT28 1TP
Business | Unit 73 Derriaghy Industrial Park
| The Cutts
| Belfast
| Co. Antrim
| BT17 9HU
Accountants | McCleary & Company Ltd.
| Chartered Accountants and Registered Auditors
| Quaker Buildings
| High Street
| Lurgan
| Co. Armagh
| BT66 8BB

Page 1
Page 2
Henley Forklift Group (N.I.) Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: NI042539

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 72,655 |  | 92,010
|  |  | 72,655 |  | 92,010
CURRENT ASSETS
Stocks | 5 | - |  | 23,500 |
Debtors | 6 | 473,557 |  | 398,505 |
Cash at bank and in hand |  | 116,503 |  | 126,310 |
|  | 590,060 |  | 548,315 |
Creditors: Amounts Falling Due Within One Year | 7 | (349,220 ) |  | (385,626 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 240,840 |  | 162,689
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 313,495 |  | 254,699
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (25,861 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (15,257 ) |  | (19,322 )
NET ASSETS |  |  | 298,238 |  | 209,516
CAPITAL AND RESERVES
Called up share capital | 11 |  | 2 |  | 2
Profit and Loss Account |  |  | 298,236 |  | 209,514
SHAREHOLDERS' FUNDS |  |  | 298,238 |  | 209,516

Page 2
Page 3
Henley Forklift Group (N.I.) Ltd
Balance Sheet (continued)
As At 31 December 2025
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 Christopher O'Connor Director
11 June 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Henley Forklift Group (N.I.) Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Henley Forklift Group (N.I.) Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI042539 . The registered office is Garvey Studios, 14 Longstone Street, Lisburn, Co. Antrim, BT28 1TP.
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 represents the total invoice value, excluding value added tax, of sales made during the year and derives from the provision of goods and services falling within the company's ordinary activities.
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 | 20% on cost
Motor Vehicles | 25% on cost

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 are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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.
...CONTINUED
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Henley Forklift Group (N.I.) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
4. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 January 2025 | 169,824
Additions | 22,000
Disposals | (15,676 )
As at 31 December 2025 | 176,148
Depreciation
As at 1 January 2025 | 77,814
Provided during the period | 41,355
Disposals | (15,676 )
As at 31 December 2025 | 103,493
Net Book Value
As at 31 December 2025 | 72,655
As at 1 January 2025 | 92,010

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 23,500

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 186,898 |  | 94,858
Amounts owed by group undertakings | 279,189 |  | 296,282
Other debtors | 7,470 |  | 7,365
| 473,557 |  | 398,505

Page 5
Page 6
Henley Forklift Group (N.I.) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 25,861 |  | 33,199
Trade creditors | 13,710 |  | 16,308
Amounts owed to group undertakings | 212,914 |  | 251,394
Other creditors | 11,674 |  | 46,790
Taxation and social security | 85,061 |  | 37,935
| 349,220 |  | 385,626

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 25,861

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 25,861 |  | 59,060

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 25,861 |  | 33,199
Later than one year and not later than five years | - |  | 25,861
| 25,861 |  | 59,060
| 25,861 |  | 59,060

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

12. Related Party Transactions
During the year £485,156 of purchases were made from Henley Forklift Group Limited. At 31 December 2025 £279,187 was owed by Henley Forklift Group Limited.
During the year £94,602 of purchases were made from Henley Hire Services Limited. At 31 December 2025 £132,914 was owed to Henley Hire Services Limited.
Also included in amounts owed to group undertakings is a loan of £80,000 payable to Henley Group Limited.
These 3 companies, along with Henley Forklift Group (N.I.) Ltd, are under common control.
13. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
Page 6
Page 7
Henley Forklift Group (N.I.) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
14. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Henley Group Limited . Henley Group Limited was incorporated in the Republic of Ireland and the registered office address is Henley Industrial Park, Killeen Road, Dublin 10, Ireland. The ultimate controlling parties are Mr Christopher Francis O'Connor and Mrs Patricia O'Connor who control 100% of the shares of Henley Forklift Group (N.I.) Ltd .
15. Audit Information
The auditor's report on the accounts of Henley Forklift Group (N.I.) Ltd for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Ross McDonald (Senior Statutory Auditor) for and on behalf of McCleary & Company Ltd , Statutory Auditor.
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