Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 00490503 Mr R B Hayward Mrs S J Hayward Mrs S J Hayward iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00490503 2025-03-31 00490503 2026-03-31 00490503 2025-04-01 2026-03-31 00490503 frs-core:CurrentFinancialInstruments 2026-03-31 00490503 frs-core:ComputerEquipment 2026-03-31 00490503 frs-core:ComputerEquipment 2025-04-01 2026-03-31 00490503 frs-core:ComputerEquipment 2025-03-31 00490503 frs-core:FurnitureFittings 2026-03-31 00490503 frs-core:FurnitureFittings 2025-04-01 2026-03-31 00490503 frs-core:FurnitureFittings 2025-03-31 00490503 frs-core:NetGoodwill 2026-03-31 00490503 frs-core:NetGoodwill 2025-04-01 2026-03-31 00490503 frs-core:NetGoodwill 2025-03-31 00490503 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 00490503 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 00490503 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 00490503 frs-core:MotorVehicles 2026-03-31 00490503 frs-core:MotorVehicles 2025-04-01 2026-03-31 00490503 frs-core:MotorVehicles 2025-03-31 00490503 frs-core:PlantMachinery 2026-03-31 00490503 frs-core:PlantMachinery 2025-04-01 2026-03-31 00490503 frs-core:PlantMachinery 2025-03-31 00490503 frs-core:CapitalRedemptionReserve 2026-03-31 00490503 frs-core:ShareCapital 2026-03-31 00490503 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 00490503 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 00490503 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 00490503 frs-bus:SmallEntities 2025-04-01 2026-03-31 00490503 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 00490503 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 00490503 frs-bus:Director1 2025-04-01 2026-03-31 00490503 frs-bus:Director2 2025-04-01 2026-03-31 00490503 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 00490503 frs-countries:EnglandWales 2025-04-01 2026-03-31 00490503 2024-03-31 00490503 2025-03-31 00490503 2024-04-01 2025-03-31 00490503 frs-core:CurrentFinancialInstruments 2025-03-31 00490503 frs-core:CapitalRedemptionReserve 2025-03-31 00490503 frs-core:ShareCapital 2025-03-31 00490503 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 00490503
Hayward Family Holdings Limited
Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 00490503
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 276,133 313,358
276,133 313,358
CURRENT ASSETS
Stocks 6 - 627,955
Debtors 7 35,653 673,742
Cash at bank and in hand 863,485 1,979,101
899,138 3,280,798
Creditors: Amounts Falling Due Within One Year 8 (51,161 ) (896,869 )
NET CURRENT ASSETS (LIABILITIES) 847,977 2,383,929
TOTAL ASSETS LESS CURRENT LIABILITIES 1,124,110 2,697,287
PROVISIONS FOR LIABILITIES
Deferred Taxation - (4,403 )
NET ASSETS 1,124,110 2,692,884
CAPITAL AND RESERVES
Called up share capital 9 2,502 10,283
Capital redemption reserve 10,342 2,561
Profit and Loss Account 1,111,266 2,680,040
SHAREHOLDERS' FUNDS 1,124,110 2,692,884
Page 1
Page 2
For the year ending 31 March 2026 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 R B Hayward
Director
06/07/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hayward Family Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00490503 . The registered office is Wild Acre Philpots Lane, Hildenborough, Tonbridge, TN11 8PD.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. 
Goodwill being the amount paid in connection with the aquisition of a business in 2013 has been amortised evenly over the estimated useful life of two years.  In addition, goodwill being the amount paid in connection with the acquisition of another business in 2021, has been amortised evenly over the estimated life of two years. 
2.4. 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:
Long Leasehold 2% on cost
Improvements to Property 10% on cost
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 25% on cost
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.
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.
Page 3
Page 4
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.
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: 4 (2025: 9)
4 9
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 198,699
Disposals (198,699 )
As at 31 March 2026 -
Amortisation
As at 1 April 2025 198,699
Disposals (198,699 )
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
Page 4
Page 5
5. Tangible Assets
Land & Property
Long Leasehold Improvements to Property Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2025 354,775 44,665 70,473 6,044
Disposals - (44,665 ) (70,473 ) (6,044 )
As at 31 March 2026 354,775 - - -
Depreciation
As at 1 April 2025 71,547 44,665 42,781 4,477
Provided during the period 7,095 - 3,584 -
Disposals - (44,665 ) (46,365 ) (4,477 )
As at 31 March 2026 78,642 - - -
Net Book Value
As at 31 March 2026 276,133 - - -
As at 1 April 2025 283,228 - 27,692 1,567
Computer Equipment Total
£ £
Cost
As at 1 April 2025 45,200 521,157
Disposals (45,200 ) (166,382 )
As at 31 March 2026 - 354,775
Depreciation
As at 1 April 2025 44,329 207,799
Provided during the period - 10,679
Disposals (44,329 ) (139,836 )
As at 31 March 2026 - 78,642
Net Book Value
As at 31 March 2026 - 276,133
As at 1 April 2025 871 313,358
6. Stocks
2026 2025
£ £
Finished goods - 627,955
Page 5
Page 6
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 656,630
Prepayments and accrued income 2,398 12,687
Other debtors 32,771 4,425
VAT 484 -
35,653 673,742
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 557,915
Corporation tax 39,112 107,710
Other taxes and social security 1,079 40,446
VAT - 105,469
Other creditors 540 7,069
Accruals and deferred income 10,430 78,260
51,161 896,869
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2,502 10,283
10. Exceptional Items
Profit on disposal of fixed assets includes profit on the sale of goodwill amounting to £135,476.  
Page 6