Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 04172193 Mr Stuart Hurst Mrs L. Hurst iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04172193 2025-03-31 04172193 2026-03-31 04172193 2025-04-01 2026-03-31 04172193 frs-core:Non-currentFinancialInstruments 2026-03-31 04172193 frs-core:BetweenOneFiveYears 2026-03-31 04172193 frs-core:ComputerEquipment 2025-04-01 2026-03-31 04172193 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 04172193 frs-core:FurnitureFittings 2025-04-01 2026-03-31 04172193 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 04172193 frs-core:WithinOneYear 2026-03-31 04172193 frs-core:ShareCapital 2026-03-31 04172193 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04172193 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04172193 frs-bus:AbridgedAccounts 2025-04-01 2026-03-31 04172193 frs-bus:SmallEntities 2025-04-01 2026-03-31 04172193 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04172193 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04172193 frs-bus:Director1 2025-04-01 2026-03-31 04172193 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 04172193 frs-countries:EnglandWales 2025-04-01 2026-03-31 04172193 2024-03-31 04172193 2025-03-31 04172193 2024-04-01 2025-03-31 04172193 frs-core:Non-currentFinancialInstruments 2025-03-31 04172193 frs-core:BetweenOneFiveYears 2025-03-31 04172193 frs-core:WithinOneYear 2025-03-31 04172193 frs-core:ShareCapital 2025-03-31 04172193 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04172193
S. Hurst Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2026
Newtons Accountants Limited
Chartered Certified Accountants
470 Hucknall Road
Nottingham
Nottinghamshire
NG5 1FX
S. Hurst Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—6

Page 1
S. Hurst Limited
Abridged Balance Sheet
As At 31 March 2026
Abridged Balance Sheet
Registered number: 04172193

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 5,751 |  | 7,083
|  |  | 5,751 |  | 7,083
CURRENT ASSETS
Debtors |  | 745 |  | 5,409 |
Cash at bank and in hand |  | 51,096 |  | 49,280 |
|  | 51,841 |  | 54,689 |
Creditors: Amounts Falling Due Within One Year |  | (42,089 ) |  | (49,066 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 9,752 |  | 5,623
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 15,503 |  | 12,706
Creditors: Amounts Falling Due After More Than One Year |  |  | - |  | (1,982 )
PROVISIONS FOR LIABILITIES
Provisions For Charges |  |  | (3,000 ) |  | (3,000 )
Deferred Taxation |  |  | (1,093 ) |  | (1,877 )
NET ASSETS |  |  | 11,410 |  | 5,847
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Profit and Loss Account |  |  | 11,408 |  | 5,845
SHAREHOLDERS' FUNDS |  |  | 11,410 |  | 5,847

Page 1
Page 2
S. Hurst Limited
Abridged Balance Sheet (continued)
As At 31 March 2026
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Stuart Hurst Director
09/07/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
S. Hurst Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2026
Notes to the Abridged Financial Statements
1. General Information
S. Hurst Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04172193 . The registered office is 4a Market Street, Mansfield, Nottinghamshire, NG18 1JQ.
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 - Other Intangible
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
Intangible assets acquired as part of a business combination are recorded at the fair value at the acquisition date.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Franchise Fees - 20% straight line
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
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S. Hurst Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026
2.4. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold | 8% straight line basis
Fixtures & Fittings | 25% straight line basis
Computer Equipment | 33% straight line basis

2.5. Leasing and Hire Purchase Contracts
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.7. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
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S. Hurst Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026
2.8. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the balance sheet and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 5)
5 5
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2025 | 8,400
As at 31 March 2026 | 8,400
Amortisation
As at 1 April 2025 | 8,400
As at 31 March 2026 | 8,400
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2025 | 15,096
Additions | 1,780
Disposals | (194 )
As at 31 March 2026 | 16,682

...CONTINUED
Page 5
Page 6
S. Hurst Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025 | 8,013
Provided during the period | 3,112
Disposals | (194 )
As at 31 March 2026 | 10,931
Net Book Value
As at 31 March 2026 | 5,751
As at 1 April 2025 | 7,083

6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 13,200 |  | 9,324
Later than one year and not later than five years | 16,500 |  | -
| 29,700 |  | 9,324

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