Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 1618615 Dr David Embrey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 1618615 2024-10-31 1618615 2025-10-31 1618615 2024-11-01 2025-10-31 1618615 frs-core:CurrentFinancialInstruments 2025-10-31 1618615 frs-core:ComputerEquipment 2025-10-31 1618615 frs-core:ComputerEquipment 2024-11-01 2025-10-31 1618615 frs-core:ComputerEquipment 2024-10-31 1618615 frs-core:FurnitureFittings 2025-10-31 1618615 frs-core:FurnitureFittings 2024-11-01 2025-10-31 1618615 frs-core:FurnitureFittings 2024-10-31 1618615 frs-core:InvestmentPropertyIncludedWithinPPE 2025-10-31 1618615 frs-core:InvestmentPropertyIncludedWithinPPE 2024-11-01 2025-10-31 1618615 frs-core:InvestmentPropertyIncludedWithinPPE 2024-10-31 1618615 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 1618615 frs-core:PlantMachinery 2024-11-01 2025-10-31 1618615 frs-core:ShareCapital 2025-10-31 1618615 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 1618615 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 1618615 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 1618615 frs-bus:SmallEntities 2024-11-01 2025-10-31 1618615 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 1618615 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 1618615 frs-bus:Director1 2024-11-01 2025-10-31 1618615 frs-core:CurrentFinancialInstruments 1 2025-10-31 1618615 frs-core:CurrentFinancialInstruments 3 2025-10-31 1618615 frs-core:CurrentFinancialInstruments 4 2025-10-31 1618615 frs-core:CurrentFinancialInstruments 8 2025-10-31 1618615 frs-countries:EnglandWales 2024-11-01 2025-10-31 1618615 2023-10-31 1618615 2024-10-31 1618615 2023-11-01 2024-10-31 1618615 frs-core:CurrentFinancialInstruments 2024-10-31 1618615 frs-core:ShareCapital 2024-10-31 1618615 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 1618615 frs-core:CurrentFinancialInstruments 1 2024-10-31 1618615 frs-core:CurrentFinancialInstruments 2 2024-10-31 1618615 frs-core:CurrentFinancialInstruments 3 2024-10-31 1618615 frs-core:CurrentFinancialInstruments 4 2024-10-31 1618615 frs-core:CurrentFinancialInstruments 8 2024-10-31
Registered number: 1618615
Human Reliability Associates Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Human Reliability Associates Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Human Reliability Associates Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 1618615

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 16,083 |  | 19,866
|  |  | 16,083 |  | 19,866
CURRENT ASSETS
Debtors | 5 | 282,286 |  | 450,540 |
Cash at bank and in hand |  | 1,162,403 |  | 804,267 |
|  | 1,444,689 |  | 1,254,807 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,492,931 ) |  | (1,371,988 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (48,242 ) |  | (117,181 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (32,159 ) |  | (97,315 )
NET LIABILITIES |  |  | (32,159 ) |  | (97,315 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (32,259 ) |  | (97,415 )
SHAREHOLDERS' FUNDS |  |  | (32,159) |  | (97,315)

Page 1
Page 2
Human Reliability Associates Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 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

Dr David Embrey Director
22/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Human Reliability Associates Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Human Reliability Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 1618615 . The registered office is 1 School House, Higher Lane, Dalton, Wigan, WN8 7RP.
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.
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
Revenue recognition
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:

Leasehold | 13 years
Plant & Machinery | 3 years
Fixtures & Fittings | 20%
Computer Equipment | 33%

2.4. 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
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Human Reliability Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Investment Properties | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 November 2024 | 21,065 | 56,434 | 60,214 | 137,713
Additions | - | - | 3,731 | 3,731
As at 31 October 2025 | 21,065 | 56,434 | 63,945 | 141,444
Depreciation
As at 1 November 2024 | 21,065 | 44,913 | 51,869 | 117,847
Provided during the period | - | 2,304 | 5,210 | 7,514
As at 31 October 2025 | 21,065 | 47,217 | 57,079 | 125,361
Net Book Value
As at 31 October 2025 | - | 9,217 | 6,866 | 16,083
As at 1 November 2024 | - | 11,521 | 8,345 | 19,866

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 123,600 |  | 345,476
Amounts recoverable on contracts | 3,450 |  | 3,450
Prepayments and accrued income | 8,459 |  | 8,621
S455 tax repayable | 36,372 |  | 21,871
Other debtors - loan | 2,291 |  | 3,500
Net wages | - |  | 2,474
Director's loan account | 108,114 |  | 65,148
| 282,286 |  | 450,540

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 11,118 |  | (2,732 )
Corporation tax | 14,501 |  | (3,366 )
Other taxes and social security | 12,081 |  | 14,323
VAT | 44,530 |  | 61,116
Icarus Risk Systems Ltd | 1,174,053 |  | 1,038,652
Pension Payable | - |  | 1,002

...CONTINUED
Page 4
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Human Reliability Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Other creditors (3) | 7,763 |  | 7,763
Deferred Income | 221,385 |  | 237,730
Accruals and deferred income | 7,500 |  | 17,500
| 1,492,931 |  | 1,371,988

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Related Party Transactions
The company was under the control of its director, Dr D Embrey.
The company rents its premises from Dr Embrey on a commercial basis subject to two lease agreements. The transactions are at arms length and the annual rents are £18,000(PY: £18,000). The lease for the main offices provides for the company to be compensated at the full market value for any improvements and alterations carried out to the premises at the termination of the lease.
The director's loan relates to amounts owed by Dr Embrey. The maximum amount outstanding during the year was £108,114.13 (PY:65,148.11). Interest of 2.25% was charged.
Dr Embrey is also a director and shareholder of Icarus Risks Systems Limited. At the balance sheet date HRA owed Icarus Risks Systems £1,174,052.54 (PY: 1,038,651.56).
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