Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 22 July 2026 1 November 2024 31 October 2025 31 October 2025 08262857 M B Shirley S A Greenall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08262857 2024-10-31 08262857 2025-10-31 08262857 2024-11-01 2025-10-31 08262857 frs-core:CurrentFinancialInstruments 2025-10-31 08262857 frs-core:Non-currentFinancialInstruments 2025-10-31 08262857 frs-core:BetweenOneFiveYears 2025-10-31 08262857 frs-core:ComputerEquipment 2025-10-31 08262857 frs-core:ComputerEquipment 2024-11-01 2025-10-31 08262857 frs-core:ComputerEquipment 2024-10-31 08262857 frs-core:FurnitureFittings 2025-10-31 08262857 frs-core:FurnitureFittings 2024-11-01 2025-10-31 08262857 frs-core:FurnitureFittings 2024-10-31 08262857 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 08262857 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 08262857 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 08262857 frs-core:MotorVehicles 2025-10-31 08262857 frs-core:MotorVehicles 2024-11-01 2025-10-31 08262857 frs-core:MotorVehicles 2024-10-31 08262857 frs-core:WithinOneYear 2025-10-31 08262857 frs-core:ShareCapital 2025-10-31 08262857 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08262857 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08262857 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08262857 frs-bus:SmallEntities 2024-11-01 2025-10-31 08262857 frs-bus:Audited 2024-11-01 2025-10-31 08262857 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08262857 frs-bus:Director1 2024-11-01 2025-10-31 08262857 frs-bus:Director1 2024-10-31 08262857 frs-bus:Director1 2025-10-31 08262857 frs-bus:Director2 2024-11-01 2025-10-31 08262857 frs-bus:Director2 2024-10-31 08262857 frs-bus:Director2 2025-10-31 08262857 frs-countries:EnglandWales 2024-11-01 2025-10-31 08262857 2023-10-31 08262857 2024-10-31 08262857 2023-11-01 2024-10-31 08262857 frs-core:CurrentFinancialInstruments 2024-10-31 08262857 frs-core:Non-currentFinancialInstruments 2024-10-31 08262857 frs-core:BetweenOneFiveYears 2024-10-31 08262857 frs-core:WithinOneYear 2024-10-31 08262857 frs-core:ShareCapital 2024-10-31 08262857 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 08262857
Hafan Saff Cyf
Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Company Information
Directors M B Shirley
S A Greenall
Company Number 08262857
Registered Office Dynevor House
5-6 De La Beche Street
Swansea
SA1 3HA
Auditors John F. Harvey Ltd Chartered Accountants
Dynevor House
5-6 De La Beche Street
Swansea
SA1 3HA
Solicitors P4B Law Ltd
JR Business Centre
Main Avenue, Treforest Industrial Estate
Pontypridd
CF37 5ST
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Page 2
Balance Sheet
Registered number: 08262857
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 104,447 96,977
104,447 96,977
CURRENT ASSETS
Debtors 5 312,927 426,269
Cash at bank and in hand 71,889 108,070
384,816 534,339
Creditors: Amounts Falling Due Within One Year 6 (321,772 ) (359,785 )
NET CURRENT ASSETS (LIABILITIES) 63,044 174,554
TOTAL ASSETS LESS CURRENT LIABILITIES 167,491 271,531
Creditors: Amounts Falling Due After More Than One Year 7 (31,689 ) (43,708 )
NET ASSETS 135,802 227,823
CAPITAL AND RESERVES
Called up share capital 9 16 16
Profit and Loss Account 135,786 227,807
SHAREHOLDERS' FUNDS 135,802 227,823
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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
M B Shirley
Director
S A Greenall
Director
22 July 2026
The notes on pages 4 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Hafan Saff Cyf is a private company, limited by shares, incorporated in England & Wales, registered number 08262857 . The registered office is Dynevor House, 5-6 De La Beche Street, Swansea, SA1 3HA.
These financial statements are presented in pounds sterling (£), which is the company’s functional and presentational currency. All amounts are rounded to the nearest pound unless otherwise stated.
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 represents the value of gross invoiced sales of services supplied.
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:
Property Improvements 33% on cost
Motor Vehicles 33% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 50% on cost
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.5. Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. 
2.6. Pension costs and other post-retirement benefits
Pension costs relate to the employers element of pension obligations due under auto enrolment and are charged to the profit and loss account in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 48 (2024: 48)
48 48
4. Tangible Assets
Land & Property
Property Improvements Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2024 182,125 150,849 24,891 19,583 377,448
Additions 14,717 95,425 1,820 2,745 114,707
Disposals - (30,524 ) - - (30,524 )
As at 31 October 2025 196,842 215,750 26,711 22,328 461,631
Depreciation
As at 1 November 2024 137,550 101,990 23,372 17,559 280,471
Provided during the period 34,200 67,584 1,796 3,352 106,932
Disposals - (30,219 ) - - (30,219 )
As at 31 October 2025 171,750 139,355 25,168 20,911 357,184
Net Book Value
As at 31 October 2025 25,092 76,395 1,543 1,417 104,447
As at 1 November 2024 44,575 48,859 1,519 2,024 96,977
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 126,861
Prepayments and accrued income 303,298 276,499
Other debtors 8,104 5,015
Directors' loan accounts 1,525 17,894
312,927 426,269
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 32,963 7,811
Bank loans and overdrafts - 5,381
Other loans 16,614 16,614
Corporation tax 152,331 197,934
PAYE & NI creditor 44,281 71,958
Other creditors 22,668 17,877
Accruals and deferred income 51,041 42,210
Directors' loan accounts 1,874 -
321,772 359,785
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 31,689 43,708
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 16 16
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10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 113,847 122,847
Later than one year and not later than five years 114,543 228,390
228,390 351,237
11. Directors Advances, Credits and Guarantees
Included within Debtors and Creditors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mr Michael Shirley 7,509 - (9,383 ) - (1,874 )
Mr Stephen Greenall 10,384 - (8,859 ) - 1,525
The loan is unsecured and repayable on demand. No interest is charged on balances up to £10,000, with interest only applying to any amount above this threshold at HMRC’s official rate.
12. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
13. Audit Information
The auditor's report on the accounts of Hafan Saff Cyf for the year ended 31 October 2025 was unqualified.
The auditor's report was signed by John Husband (Senior Statutory Auditor) for and on behalf of John F. Harvey Ltd Chartered Accountants , Statutory Auditor.
John F. Harvey Ltd Chartered Accountants
Dynevor House
5-6 De La Beche Street
Swansea
SA1 3HA
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