Acorah Software Products - Accounts Production 19.2.450 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 04638256 Mr Simon Turff Mrs Tammy Turff iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04638256 2025-01-31 04638256 2026-01-31 04638256 2025-02-01 2026-01-31 04638256 frs-core:CurrentFinancialInstruments 2026-01-31 04638256 frs-core:Non-currentFinancialInstruments 2026-01-31 04638256 frs-core:ComputerEquipment 2026-01-31 04638256 frs-core:ComputerEquipment 2025-02-01 2026-01-31 04638256 frs-core:ComputerEquipment 2025-01-31 04638256 frs-core:PlantMachinery 2026-01-31 04638256 frs-core:PlantMachinery 2025-02-01 2026-01-31 04638256 frs-core:PlantMachinery 2025-01-31 04638256 frs-core:ShareCapital 2026-01-31 04638256 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 04638256 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 04638256 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 04638256 frs-bus:SmallEntities 2025-02-01 2026-01-31 04638256 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 04638256 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 04638256 frs-bus:Director1 2025-02-01 2026-01-31 04638256 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 04638256 frs-countries:EnglandWales 2025-02-01 2026-01-31 04638256 2024-01-31 04638256 2025-01-31 04638256 2024-02-01 2025-01-31 04638256 frs-core:CurrentFinancialInstruments 2025-01-31 04638256 frs-core:Non-currentFinancialInstruments 2025-01-31 04638256 frs-core:ShareCapital 2025-01-31 04638256 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 04638256
Holbon (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04638256
2026 2025
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,195 4,935
4,195 4,935
CURRENT ASSETS
Stocks 5 20,170 20,250
Debtors 6 5,941 21,160
Cash at bank and in hand 152 620
26,263 42,030
Creditors: Amounts Falling Due Within One Year 7 (28,411 ) (50,967 )
NET CURRENT ASSETS (LIABILITIES) (2,148 ) (8,937 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,047 (4,002 )
Creditors: Amounts Falling Due After More Than One Year 8 (25,887 ) (21,602 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (796 ) (935 )
NET LIABILITIES (24,636 ) (26,539 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (24,638 ) (26,541 )
SHAREHOLDERS' FUNDS (24,636) (26,539)
Page 1
Page 2
For the year ending 31 January 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.
On behalf of the board
Mr Simon Turff
Director
10/07/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Holbon (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04638256 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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:
Plant & Machinery 15% on reducing balance
Computer Equipment 15% on reducing balance
2.4. 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.
2.5. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 February 2025 6,311 11,426 17,737
As at 31 January 2026 6,311 11,426 17,737
Depreciation
As at 1 February 2025 4,825 7,977 12,802
Provided during the period 224 516 740
As at 31 January 2026 5,049 8,493 13,542
Net Book Value
As at 31 January 2026 1,262 2,933 4,195
As at 1 February 2025 1,486 3,449 4,935
5. Stocks
2026 2025
as restated
£ £
Stock 20,170 20,250
6. Debtors
2026 2025
as restated
£ £
Due within one year
Trade debtors 1,570 264
Other debtors 4,371 20,896
5,941 21,160
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
as restated
£ £
Trade creditors 5,590 7,020
Bank loans and overdrafts 12,693 17,020
Other creditors 8,536 25,777
Taxation and social security 1,592 1,150
28,411 50,967
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
as restated
£ £
Bank loans 25,887 21,602
9. Share Capital
2026 2025
as restated
£ £
Allotted, Called up and fully paid 2 2
10. Related Party Transactions
Included in the Other Creditors is an amount owed from the company director Mr Simon Turff totalling £7,581 (2025 - £24,146 Debtor), no interest is to be charged.
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