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 06000767 Mr Nazeerahmed Mushekhan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06000767 2025-03-31 06000767 2026-03-31 06000767 2025-04-01 2026-03-31 06000767 frs-core:CurrentFinancialInstruments 2026-03-31 06000767 frs-core:Non-currentFinancialInstruments 2026-03-31 06000767 frs-core:BetweenOneFiveYears 2026-03-31 06000767 frs-core:ComputerEquipment 2026-03-31 06000767 frs-core:ComputerEquipment 2025-04-01 2026-03-31 06000767 frs-core:ComputerEquipment 2025-03-31 06000767 frs-core:FurnitureFittings 2026-03-31 06000767 frs-core:FurnitureFittings 2025-04-01 2026-03-31 06000767 frs-core:FurnitureFittings 2025-03-31 06000767 frs-core:NetGoodwill 2026-03-31 06000767 frs-core:NetGoodwill 2025-04-01 2026-03-31 06000767 frs-core:NetGoodwill 2025-03-31 06000767 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 06000767 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 06000767 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 06000767 frs-core:MotorVehicles 2026-03-31 06000767 frs-core:MotorVehicles 2025-04-01 2026-03-31 06000767 frs-core:MotorVehicles 2025-03-31 06000767 frs-core:PlantMachinery 2026-03-31 06000767 frs-core:PlantMachinery 2025-04-01 2026-03-31 06000767 frs-core:PlantMachinery 2025-03-31 06000767 frs-core:WithinOneYear 2026-03-31 06000767 frs-core:ShareCapital 2026-03-31 06000767 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 06000767 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06000767 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 06000767 frs-bus:SmallEntities 2025-04-01 2026-03-31 06000767 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06000767 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06000767 frs-bus:Director1 2025-04-01 2026-03-31 06000767 frs-core:CurrentFinancialInstruments 1 2026-03-31 06000767 frs-countries:EnglandWales 2025-04-01 2026-03-31 06000767 2024-03-31 06000767 2025-03-31 06000767 2024-04-01 2025-03-31 06000767 frs-core:CurrentFinancialInstruments 2025-03-31 06000767 frs-core:Non-currentFinancialInstruments 2025-03-31 06000767 frs-core:BetweenOneFiveYears 2025-03-31 06000767 frs-core:WithinOneYear 2025-03-31 06000767 frs-core:ShareCapital 2025-03-31 06000767 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06000767 frs-core:CurrentFinancialInstruments 1 2025-03-31
Registered number: 06000767
A H Trueman Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 06000767
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 30,000 45,000
Tangible Assets 5 168,126 163,187
198,126 208,187
CURRENT ASSETS
Stocks 6 2,070 2,020
Debtors 7 451,059 343,428
Cash at bank and in hand 37,431 79,223
490,560 424,671
Creditors: Amounts Falling Due Within One Year 8 (244,340 ) (231,867 )
NET CURRENT ASSETS (LIABILITIES) 246,220 192,804
TOTAL ASSETS LESS CURRENT LIABILITIES 444,346 400,991
Creditors: Amounts Falling Due After More Than One Year 9 (420,241 ) (378,587 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (22,881 ) (21,255 )
NET ASSETS 1,224 1,149
CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Profit and Loss Account 224 149
SHAREHOLDERS' FUNDS 1,224 1,149
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 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 Nazeerahmed Mushekhan
Director
21/07/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A H Trueman Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06000767 . 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. 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. It is amortised to profit and loss account over its estimated economic life of 20 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:
Freehold 2% WDV
Plant & Machinery 15% WDV
Motor Vehicles 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.5. 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.
2.6. 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.
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2025: 11)
11 11
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 300,000
As at 31 March 2026 300,000
Amortisation
As at 1 April 2025 255,000
Provided during the period 15,000
As at 31 March 2026 270,000
Net Book Value
As at 31 March 2026 30,000
As at 1 April 2025 45,000
Page 4
Page 5
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2025 84,117 107,256 42,764 14,109
Additions - 22,189 - -
As at 31 March 2026 84,117 129,445 42,764 14,109
Depreciation
As at 1 April 2025 5,949 74,262 6,415 9,357
Provided during the period 1,564 8,276 5,452 714
As at 31 March 2026 7,513 82,538 11,867 10,071
Net Book Value
As at 31 March 2026 76,604 46,907 30,897 4,038
As at 1 April 2025 78,168 32,994 36,349 4,752
Computer Equipment Total
£ £
Cost
As at 1 April 2025 25,819 274,065
Additions 467 22,656
As at 31 March 2026 26,286 296,721
Depreciation
As at 1 April 2025 14,895 110,878
Provided during the period 1,711 17,717
As at 31 March 2026 16,606 128,595
Net Book Value
As at 31 March 2026 9,680 168,126
As at 1 April 2025 10,924 163,187
6. Stocks
2026 2025
£ £
Stock 2,070 2,020
Page 5
Page 6
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 27,966 21,024
Prepayments and accrued income 55,000 -
Other debtors 3,000 -
Intercompany account 365,093 322,404
451,059 343,428
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 15,785 8,388
Trade creditors 27,620 33,056
Bank loans and overdrafts 170,264 139,597
Corporation tax 18,522 42,903
Other taxes and social security 11,662 7,385
Director's loan account 487 538
244,340 231,867
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 38,431 33,876
Bank loans 381,810 344,711
420,241 378,587
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 15,785 8,388
Later than one year and not later than five years 38,431 33,876
54,216 42,264
54,216 42,264
Page 6
Page 7
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,000 1,000
12. Related Party Transactions
Included in the Other Debtors is an amount owed from MDP383 Ltd totalling £365,093 (2025 - £322,404), for which Mr N Mushekhan is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Creditors is an amount owed to the company director Mr N Mushekhan totalling 487 (2025 - £538). This loan is interest free and no repayment terms have been agreed.
Page 7