Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 March 2026 31 March 2026 10543430 Mr Michael Herbert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10543430 2024-12-31 10543430 2026-03-31 10543430 2025-01-01 2026-03-31 10543430 frs-core:CurrentFinancialInstruments 2026-03-31 10543430 frs-core:ComputerEquipment 2026-03-31 10543430 frs-core:ComputerEquipment 2025-01-01 2026-03-31 10543430 frs-core:ComputerEquipment 2024-12-31 10543430 frs-core:PlantMachinery 2026-03-31 10543430 frs-core:PlantMachinery 2025-01-01 2026-03-31 10543430 frs-core:PlantMachinery 2024-12-31 10543430 frs-core:ShareCapital 2026-03-31 10543430 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10543430 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2026-03-31 10543430 frs-bus:FilletedAccounts 2025-01-01 2026-03-31 10543430 frs-bus:SmallEntities 2025-01-01 2026-03-31 10543430 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2026-03-31 10543430 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2026-03-31 10543430 frs-bus:Director1 2025-01-01 2026-03-31 10543430 frs-countries:EnglandWales 2025-01-01 2026-03-31 10543430 2023-12-31 10543430 2024-12-31 10543430 2024-01-01 2024-12-31 10543430 frs-core:CurrentFinancialInstruments 2024-12-31 10543430 frs-core:ShareCapital 2024-12-31 10543430 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10543430
Herbert's Manufacturing and Fabrication Services Ltd
Unaudited Financial Statements
For the Period 1 January 2025 to 31 March 2026
Herbert's Manufacturing and Fabrication Services Ltd
Contents
Contents

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

Page 1
Herbert's Manufacturing and Fabrication Services Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 10543430

| 31 March 2026 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 109
|  |  | - |  | 109
CURRENT ASSETS
Cash at bank and in hand |  | 29,739 |  | 12,333 |
|  | 29,739 |  | 12,333 |
Creditors: Amounts Falling Due Within One Year | 6 | (29,739 ) |  | (11,772 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | - |  | 561
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | - |  | 670
NET ASSETS |  |  | - |  | 670
CAPITAL AND RESERVES
Called up share capital | 7 |  | 4 |  | 4
Profit and Loss Account |  |  | (4 ) |  | 666
SHAREHOLDERS' FUNDS |  |  | - |  | 670

Page 1
Page 2
Herbert's Manufacturing and Fabrication Services Ltd
Balance Sheet (continued)
As At 31 March 2026
For the period 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.
On behalf of the board

Mr Michael Herbert Director
03/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Herbert's Manufacturing and Fabrication Services Ltd
Notes to the Financial Statements
For the Period 1 January 2025 to 31 March 2026
Notes to the Financial Statements
1. General Information
Herbert's Manufacturing and Fabrication Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10543430 . The registered office is 7 Midfield Mews, Appleby-In-Westmoreland, Cumbria, CA16 6SE.
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.
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. 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%
Computer Equipment | 33%

2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 650 | 1,416 | 2,066
Disposals | (650 ) | - | (650 )
As at 31 March 2026 | - | 1,416 | 1,416

...CONTINUED
Page 3
Page 4
Herbert's Manufacturing and Fabrication Services Ltd
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 31 March 2026

Depreciation
As at 1 January 2025 | 541 | 1,416 | 1,957
Provided during the period | 22 | - | 22
Disposals | (563 ) | - | (563 )
As at 31 March 2026 | - | 1,416 | 1,416
Net Book Value
As at 31 March 2026 | - | - | -
As at 1 January 2025 | 109 | - | 109

5. Debtors

| 31 March 2026 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year

6. Creditors: Amounts Falling Due Within One Year

| 31 March 2026 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 2,762 |  | 1,644
Other taxes and social security | 640 |  | 427
Net wages | 1,635 |  | -
Accruals and deferred income | 1,020 |  | 828
Director's loan account | 23,682 |  | 8,873
| 29,739 |  | 11,772

7. Share Capital

| 31 March 2026 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

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