Acorah Software Products - Accounts Production 19.3.550 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 05017191 Mr S Knott Mr K C Thomas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05017191 2024-10-31 05017191 2025-10-31 05017191 2024-11-01 2025-10-31 05017191 frs-core:CurrentFinancialInstruments 2025-10-31 05017191 frs-core:Non-currentFinancialInstruments 2025-10-31 05017191 frs-core:BetweenOneFiveYears 2025-10-31 05017191 frs-core:ComputerEquipment 2025-10-31 05017191 frs-core:ComputerEquipment 2024-11-01 2025-10-31 05017191 frs-core:ComputerEquipment 2024-10-31 05017191 frs-core:NetGoodwill 2025-10-31 05017191 frs-core:NetGoodwill 2024-11-01 2025-10-31 05017191 frs-core:NetGoodwill 2024-10-31 05017191 frs-core:MotorVehicles 2025-10-31 05017191 frs-core:MotorVehicles 2024-11-01 2025-10-31 05017191 frs-core:MotorVehicles 2024-10-31 05017191 frs-core:PlantMachinery 2025-10-31 05017191 frs-core:PlantMachinery 2024-11-01 2025-10-31 05017191 frs-core:PlantMachinery 2024-10-31 05017191 frs-core:WithinOneYear 2025-10-31 05017191 frs-core:ShareCapital 2025-10-31 05017191 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 05017191 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05017191 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 05017191 frs-bus:SmallEntities 2024-11-01 2025-10-31 05017191 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 05017191 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 05017191 frs-bus:Director1 2024-11-01 2025-10-31 05017191 frs-bus:Director2 2024-11-01 2025-10-31 05017191 frs-countries:EnglandWales 2024-11-01 2025-10-31 05017191 2023-10-31 05017191 2024-10-31 05017191 2023-11-01 2024-10-31 05017191 frs-core:CurrentFinancialInstruments 2024-10-31 05017191 frs-core:Non-currentFinancialInstruments 2024-10-31 05017191 frs-core:BetweenOneFiveYears 2024-10-31 05017191 frs-core:WithinOneYear 2024-10-31 05017191 frs-core:ShareCapital 2024-10-31 05017191 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 05017191
Ferrier Hart Thomas Limited
Unaudited 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 Mr S Knott
Mr K C Thomas
Company Number 05017191
Registered Office Scimitar Court
Cardiff Road
Taffs Well
Cardiff
CF15 7RF
Accountants DW Accountancy Services
Chartered Certified Accountants
Tramshed Tech
Unit 3, Goodsheds Lofts
Hood Road
Barry
CF62 5QT
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Balance Sheet
Registered number: 05017191
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 29,645 36,546
29,645 36,546
CURRENT ASSETS
Debtors 6 58,771 94,674
Cash at bank and in hand 45,611 41,779
104,382 136,453
Creditors: Amounts Falling Due Within One Year 7 (120,305 ) (121,670 )
NET CURRENT ASSETS (LIABILITIES) (15,923 ) 14,783
TOTAL ASSETS LESS CURRENT LIABILITIES 13,722 51,329
Creditors: Amounts Falling Due After More Than One Year 8 (12,462 ) (17,618 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,168 ) (2,495 )
NET ASSETS 92 31,216
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 90 31,214
SHAREHOLDERS' FUNDS 92 31,216
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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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 S Knott
Director
30/07/2026
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
Ferrier Hart Thomas Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05017191 . The registered office is Scimitar Court, Cardiff Road, Taffs Well, Cardiff, CF15 7RF.
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. Going Concern Disclosure
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the forseeable future. Thus the directors have continued to adopt the going concern basis of accounting in preparing the financial statements.
2.3. 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.
2.4. 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 5 years.
2.5. 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
Computer Equipment 33% straight line
2.6. 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.
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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 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
The average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 96,000
As at 31 October 2025 96,000
Amortisation
As at 1 November 2024 96,000
As at 31 October 2025 96,000
Net Book Value
As at 31 October 2025 -
As at 1 November 2024 -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 12,283 70,552 34,270 117,105
Additions 3,133 - - 3,133
As at 31 October 2025 15,416 70,552 34,270 120,238
Depreciation
As at 1 November 2024 10,303 37,173 33,083 80,559
Provided during the period 958 8,345 731 10,034
As at 31 October 2025 11,261 45,518 33,814 90,593
Net Book Value
As at 31 October 2025 4,155 25,034 456 29,645
As at 1 November 2024 1,980 33,379 1,187 36,546
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 56,533 77,986
Other debtors 2,238 16,688
58,771 94,674
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,157 5,157
Trade creditors 29,777 15,738
Other creditors 44,834 61,712
Taxation and social security 40,537 39,063
120,305 121,670
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 12,462 17,618
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,157 5,157
Later than one year and not later than five years 12,462 17,618
17,619 22,775
17,619 22,775
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
11. Directors Advances, Credits and Guarantees
As at 31 October 2025, the balance owed by the company to the directors was £2,350 (2024: £8,320 debtor). This balance is disclosed within other creditors - see note 7.
12. Related Party Transactions
As at 31 October 2025, the balance owed to the parent company, Ferrier Hart Thomas (Holdings) Limited, was £37,671 (2024: £58,312). This balance is disclosed with other creditors - see note 7.
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