Acorah Software Products - Accounts Production 19.3.550 false true 30 September 2025 1 October 2024 false 1 October 2025 30 June 2026 30 June 2026 14080118 Mr Liam Randell Miss Jane Harrison iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14080118 2025-09-30 14080118 2026-06-30 14080118 2025-10-01 2026-06-30 14080118 frs-core:CurrentFinancialInstruments 2026-06-30 14080118 frs-core:Non-currentFinancialInstruments 2026-06-30 14080118 frs-core:BetweenOneFiveYears 2026-06-30 14080118 frs-core:ComputerEquipment 2026-06-30 14080118 frs-core:ComputerEquipment 2025-10-01 2026-06-30 14080118 frs-core:ComputerEquipment 2025-09-30 14080118 frs-core:FurnitureFittings 2026-06-30 14080118 frs-core:FurnitureFittings 2025-10-01 2026-06-30 14080118 frs-core:FurnitureFittings 2025-09-30 14080118 frs-core:MotorVehicles 2026-06-30 14080118 frs-core:MotorVehicles 2025-10-01 2026-06-30 14080118 frs-core:MotorVehicles 2025-09-30 14080118 frs-core:PlantMachinery 2026-06-30 14080118 frs-core:PlantMachinery 2025-10-01 2026-06-30 14080118 frs-core:PlantMachinery 2025-09-30 14080118 frs-core:WithinOneYear 2026-06-30 14080118 frs-core:ShareCapital 2026-06-30 14080118 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 14080118 frs-bus:PrivateLimitedCompanyLtd 2025-10-01 2026-06-30 14080118 frs-bus:FilletedAccounts 2025-10-01 2026-06-30 14080118 frs-bus:SmallEntities 2025-10-01 2026-06-30 14080118 frs-bus:AuditExempt-NoAccountantsReport 2025-10-01 2026-06-30 14080118 frs-bus:SmallCompaniesRegimeForAccounts 2025-10-01 2026-06-30 14080118 frs-bus:Director1 2025-10-01 2026-06-30 14080118 frs-bus:Director2 2025-10-01 2026-06-30 14080118 frs-countries:EnglandWales 2025-10-01 2026-06-30 14080118 2024-09-30 14080118 2025-09-30 14080118 2024-10-01 2025-09-30 14080118 frs-core:CurrentFinancialInstruments 2025-09-30 14080118 frs-core:Non-currentFinancialInstruments 2025-09-30 14080118 frs-core:BetweenOneFiveYears 2025-09-30 14080118 frs-core:WithinOneYear 2025-09-30 14080118 frs-core:ShareCapital 2025-09-30 14080118 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30
Registered number: 14080118
Harrison Brothers (Furniture) Limited
Unaudited Financial Statements
For the Period 1 October 2025 to 30 June 2026
Harrison Brothers (Furniture) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Harrison Brothers (Furniture) Limited
Balance Sheet
As At 30 June 2026
Balance Sheet
Registered number: 14080118

| 30 June 2026 | 30 September 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 258,346 |  | 178,236
|  |  | 258,346 |  | 178,236
CURRENT ASSETS
Stocks | 5 | 116,993 |  | 75,424 |
Debtors | 6 | 260,765 |  | 191,943 |
Cash at bank and in hand |  | 5,247 |  | 5,149 |
|  | 383,005 |  | 272,516 |
Creditors: Amounts Falling Due Within One Year | 7 | (795,503 ) |  | (637,515 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (412,498 ) |  | (364,999 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (154,152 ) |  | (186,763 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (93,010 ) |  | (109,772 )
NET LIABILITIES |  |  | (247,162 ) |  | (296,535 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Profit and Loss Account |  |  | (247,164 ) |  | (296,537 )
SHAREHOLDERS' FUNDS |  |  | (247,162) |  | (296,535)

Page 1
Page 2
Harrison Brothers (Furniture) Limited
Balance Sheet (continued)
As At 30 June 2026
For the period ending 30 June 2026 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 Liam Randell Director | Miss Jane Harrison Director
4 August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Harrison Brothers (Furniture) Limited
Notes to the Financial Statements
For the Period 1 October 2025 to 30 June 2026
Notes to the Financial Statements
1. General Information
Harrison Brothers (Furniture) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14080118 . The registered office is Unit 9, Belgrave Industrial Estate, Honeywell Lane, Oldham, OL8 2JP.
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.
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 | 5% Reducing balance
Motor Vehicles | 10% Reducing balance
Fixtures & Fittings | 10% Reducing balance
Computer Equipment | 10% 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.
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Harrison Brothers (Furniture) Limited
Notes to the Financial Statements (continued)
For the Period 1 October 2025 to 30 June 2026
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 17 (2025: 15)
17 15
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 October 2025 | 103,500 | 89,360 | 367 | - | 193,227
Additions | 84,608 | - | - | 5,762 | 90,370
As at 30 June 2026 | 188,108 | 89,360 | 367 | 5,762 | 283,597
Depreciation
As at 1 October 2025 | 12,354 | 2,497 | 140 | - | 14,991
Provided during the period | 3,396 | 6,659 | 17 | 188 | 10,260
As at 30 June 2026 | 15,750 | 9,156 | 157 | 188 | 25,251
Net Book Value
As at 30 June 2026 | 172,358 | 80,204 | 210 | 5,574 | 258,346
As at 1 October 2025 | 91,146 | 86,863 | 227 | - | 178,236

5. Stocks

| 30 June 2026 |  | 30 September 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | 116,993 |  | 75,424

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Harrison Brothers (Furniture) Limited
Notes to the Financial Statements (continued)
For the Period 1 October 2025 to 30 June 2026
6. Debtors

| 30 June 2026 |  | 30 September 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 209,667 |  | 174,249
Other debtors | 51,098 |  | 17,694
| 260,765 |  | 191,943

7. Creditors: Amounts Falling Due Within One Year

| 30 June 2026 |  | 30 September 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 33,701 |  | 37,610
Trade creditors | 252,729 |  | 220,944
Bank loans and overdrafts | - |  | 6,520
Other creditors | 306,794 |  | 274,731
Taxation and social security | 202,279 |  | 97,710
| 795,503 |  | 637,515

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

| 30 June 2026 |  | 30 September 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 93,010 |  | 109,772

9. Obligations Under Finance Leases and Hire Purchase

| 30 June 2026 |  | 30 September 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 33,701 |  | 37,610
Later than one year and not later than five years | 93,010 |  | 109,772
| 126,711 |  | 147,382
| 126,711 |  | 147,382

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Page 6
Harrison Brothers (Furniture) Limited
Notes to the Financial Statements (continued)
For the Period 1 October 2025 to 30 June 2026
10. Share Capital

| 30 June 2026 |  | 30 September 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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