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 07514505 Mr Mickey Opacic iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07514505 2024-10-31 07514505 2025-10-31 07514505 2024-11-01 2025-10-31 07514505 frs-core:CurrentFinancialInstruments 2025-10-31 07514505 frs-core:BetweenOneFiveYears 2025-10-31 07514505 frs-core:FurnitureFittings 2025-10-31 07514505 frs-core:FurnitureFittings 2024-11-01 2025-10-31 07514505 frs-core:FurnitureFittings 2024-10-31 07514505 frs-core:MotorVehicles 2025-10-31 07514505 frs-core:MotorVehicles 2024-11-01 2025-10-31 07514505 frs-core:MotorVehicles 2024-10-31 07514505 frs-core:PlantMachinery 2025-10-31 07514505 frs-core:PlantMachinery 2024-11-01 2025-10-31 07514505 frs-core:PlantMachinery 2024-10-31 07514505 frs-core:ShareCapital 2025-10-31 07514505 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 07514505 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 07514505 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 07514505 frs-bus:SmallEntities 2024-11-01 2025-10-31 07514505 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 07514505 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 07514505 frs-bus:Director1 2024-11-01 2025-10-31 07514505 frs-countries:EnglandWales 2024-11-01 2025-10-31 07514505 2023-10-31 07514505 2024-10-31 07514505 2023-11-01 2024-10-31 07514505 frs-core:CurrentFinancialInstruments 2024-10-31 07514505 frs-core:BetweenOneFiveYears 2024-10-31 07514505 frs-core:MoreThanFiveYears 2024-10-31 07514505 frs-core:ShareCapital 2024-10-31 07514505 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 07514505
Headlane Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
SDC Accounting Services Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07514505
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 121,631 173,541
121,631 173,541
CURRENT ASSETS
Stocks 5 1,412,505 2,148,083
Debtors 6 732,765 1,522,570
Cash at bank and in hand 1,536,714 989,827
3,681,984 4,660,480
Creditors: Amounts Falling Due Within One Year 7 (1,559,013 ) (1,751,541 )
NET CURRENT ASSETS (LIABILITIES) 2,122,971 2,908,939
TOTAL ASSETS LESS CURRENT LIABILITIES 2,244,602 3,082,480
NET ASSETS 2,244,602 3,082,480
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 2,244,502 3,082,380
SHAREHOLDERS' FUNDS 2,244,602 3,082,480
Page 1
Page 2
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
Mr Mickey Opacic
Director
27/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Headlane Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07514505 . The registered office is Unit 13 Clock Tower Road, Isleworth, TW7 6GF.
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.
Sale of goods
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.
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 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% 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. 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.
Page 3
Page 4
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2024 23,148 54,149 280,489 357,786
Additions - - 2,535 2,535
Disposals - (54,149 ) - (54,149 )
As at 31 October 2025 23,148 - 283,024 306,172
Depreciation
As at 1 November 2024 19,091 40,247 124,907 184,245
Provided during the period 1,014 - 39,529 40,543
Disposals - (40,247 ) - (40,247 )
As at 31 October 2025 20,105 - 164,436 184,541
Net Book Value
As at 31 October 2025 3,043 - 118,588 121,631
As at 1 November 2024 4,057 13,902 155,582 173,541
5. Stocks
2025 2024
£ £
Stock 1,412,505 2,148,083
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 576,532 1,290,081
Other debtors 156,233 232,489
732,765 1,522,570
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 405,689 1,007,708
Bank loans and overdrafts - 2,925
Amounts owed to participating interests 974,703 414,883
Other creditors 142,067 157,241
Taxation and social security 36,554 168,784
1,559,013 1,751,541
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Later than one year and not later than five years 160,180 -
Later than five years - 767,494
160,180 767,494
10. Related Party Transactions
T J SIngel BVWholly owned by the Director, incorporated in The Netherlands

T J SIngel BV

Wholly owned by the Director, incorporated in The Netherlands

Purchases made during the year from T J Singel amounted to £436,563 (2024: £452,641).
The amount owed to T J Singel as at 31st October 2025 was £838,703 (2024: £414,883).
Page 5