Acorah Software Products - Accounts Production 19.2.450 false true 2 October 2024 3 October 2023 false 3 October 2024 2 October 2025 2 October 2025 11308170 Mr Jasbir Dosanj iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11308170 2024-10-02 11308170 2025-10-02 11308170 2024-10-03 2025-10-02 11308170 frs-core:CurrentFinancialInstruments 2025-10-02 11308170 frs-core:Non-currentFinancialInstruments 2025-10-02 11308170 frs-core:BetweenOneFiveYears 2025-10-02 11308170 frs-core:ComputerEquipment 2025-10-02 11308170 frs-core:ComputerEquipment 2024-10-03 2025-10-02 11308170 frs-core:ComputerEquipment 2024-10-02 11308170 frs-core:FurnitureFittings 2025-10-02 11308170 frs-core:FurnitureFittings 2024-10-03 2025-10-02 11308170 frs-core:FurnitureFittings 2024-10-02 11308170 frs-core:MotorVehicles 2025-10-02 11308170 frs-core:MotorVehicles 2024-10-03 2025-10-02 11308170 frs-core:MotorVehicles 2024-10-02 11308170 frs-core:PlantMachinery 2025-10-02 11308170 frs-core:PlantMachinery 2024-10-03 2025-10-02 11308170 frs-core:PlantMachinery 2024-10-02 11308170 frs-core:WithinOneYear 2025-10-02 11308170 frs-core:ShareCapital 2025-10-02 11308170 frs-core:RetainedEarningsAccumulatedLosses 2025-10-02 11308170 frs-bus:PrivateLimitedCompanyLtd 2024-10-03 2025-10-02 11308170 frs-bus:FilletedAccounts 2024-10-03 2025-10-02 11308170 frs-bus:SmallEntities 2024-10-03 2025-10-02 11308170 frs-bus:AuditExempt-NoAccountantsReport 2024-10-03 2025-10-02 11308170 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-03 2025-10-02 11308170 frs-core:CostValuation 2024-10-02 11308170 frs-core:CostValuation 2025-10-02 11308170 frs-core:ProvisionsForImpairmentInvestments 2024-10-02 11308170 frs-core:ProvisionsForImpairmentInvestments 2025-10-02 11308170 frs-bus:Director1 2024-10-03 2025-10-02 11308170 frs-countries:EnglandWales 2024-10-03 2025-10-02 11308170 2023-10-02 11308170 2024-10-02 11308170 2023-10-03 2024-10-02 11308170 frs-core:CurrentFinancialInstruments 2024-10-02 11308170 frs-core:Non-currentFinancialInstruments 2024-10-02 11308170 frs-core:BetweenOneFiveYears 2024-10-02 11308170 frs-core:WithinOneYear 2024-10-02 11308170 frs-core:ShareCapital 2024-10-02 11308170 frs-core:RetainedEarningsAccumulatedLosses 2024-10-02
Registered number: 11308170
HUD Consultancy Limited
Financial Statements
For The Year Ended 2 October 2025
HUD Consultancy Limited
Contents
Contents

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

Page 1
HUD Consultancy Limited
Balance Sheet
As At 2 October 2025
Balance Sheet
Registered number: 11308170

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 217,579 |  | 192,436
Investments | 5 |  | 10,070 |  | 10,070
|  |  | 227,649 |  | 202,506
CURRENT ASSETS
Debtors | 6 | 74,270 |  | 74,270 |
Cash at bank and in hand |  | - |  | 4,850 |
|  | 74,270 |  | 79,120 |
Creditors: Amounts Falling Due Within One Year | 7 | (32,169 ) |  | (9,707 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 42,101 |  | 69,413
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 269,750 |  | 271,919
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (51,845 ) |  | (81,803 )
NET ASSETS |  |  | 217,905 |  | 190,116
CAPITAL AND RESERVES
Called up share capital | 10 |  | 3 |  | 3
Profit and Loss Account |  |  | 217,902 |  | 190,113
SHAREHOLDERS' FUNDS |  |  | 217,905 |  | 190,116

Page 1
Page 2
HUD Consultancy Limited
Balance Sheet (continued)
As At 2 October 2025
For the year ending 2 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 Jasbir Dosanj Director
1st August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
HUD Consultancy Limited
Notes to the Financial Statements
For The Year Ended 2 October 2025
Notes to the Financial Statements
1. General Information
HUD Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11308170 . The registered office is Unit 8a Bowker House, Lee Mill, Ivybridge, PL21 9EF.
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 | 9% Reducing balance
Motor Vehicles | 9% Reducing balance
Fixtures & Fittings | 9% Reducing balance
Computer Equipment | 9% Reducing balance

2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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Page 4
HUD Consultancy Limited
Notes to the Financial Statements (continued)
For The Year Ended 2 October 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 3 October 2024 | 79,500 | 165,190 | 16,555 | 8,630 | 269,875
Additions | 46,550 | - | - | - | 46,550
As at 2 October 2025 | 126,050 | 165,190 | 16,555 | 8,630 | 316,425
Depreciation
As at 3 October 2024 | 19,591 | 47,648 | 6,326 | 3,874 | 77,439
Provided during the period | 9,581 | 10,477 | 921 | 428 | 21,407
As at 2 October 2025 | 29,172 | 58,125 | 7,247 | 4,302 | 98,846
Net Book Value
As at 2 October 2025 | 96,878 | 107,065 | 9,308 | 4,328 | 217,579
As at 3 October 2024 | 59,909 | 117,542 | 10,229 | 4,756 | 192,436

5. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 3 October 2024 | 10,070
As at 2 October 2025 | 10,070
Provision
As at 3 October 2024 | -
As at 2 October 2025 | -
Net Book Value
As at 2 October 2025 | 10,070
As at 3 October 2024 | 10,070

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 74,270 |  | 74,270

Page 4
Page 5
HUD Consultancy Limited
Notes to the Financial Statements (continued)
For The Year Ended 2 October 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 2,787 |  | 2,787
Bank loans and overdrafts | 36 |  | -
Accruals and deferred income | 6,050 |  | 3,475
Directors' loan accounts | 23,296 |  | 3,445
| 32,169 |  | 9,707

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 41,390 |  | 69,489
Bank loans | 10,455 |  | 12,314
| 51,845 |  | 81,803

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 2,787 |  | 2,787
Later than one year and not later than five years | 41,390 |  | 69,489
| 44,177 |  | 72,276
| 44,177 |  | 72,276

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 3

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