Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 07490980 C Horner S Horner-Sigre iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07490980 2025-03-31 07490980 2026-03-31 07490980 2025-04-01 2026-03-31 07490980 frs-core:CurrentFinancialInstruments 2026-03-31 07490980 frs-core:Non-currentFinancialInstruments 2026-03-31 07490980 frs-core:ComputerEquipment 2026-03-31 07490980 frs-core:ComputerEquipment 2025-04-01 2026-03-31 07490980 frs-core:ComputerEquipment 2025-03-31 07490980 frs-core:FurnitureFittings 2026-03-31 07490980 frs-core:FurnitureFittings 2025-04-01 2026-03-31 07490980 frs-core:FurnitureFittings 2025-03-31 07490980 frs-core:PlantMachinery 2026-03-31 07490980 frs-core:PlantMachinery 2025-04-01 2026-03-31 07490980 frs-core:PlantMachinery 2025-03-31 07490980 frs-core:ShareCapital 2026-03-31 07490980 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07490980 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07490980 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 07490980 frs-bus:SmallEntities 2025-04-01 2026-03-31 07490980 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07490980 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07490980 frs-bus:Director1 2025-04-01 2026-03-31 07490980 frs-bus:Director2 2025-04-01 2026-03-31 07490980 frs-countries:EnglandWales 2025-04-01 2026-03-31 07490980 2024-03-31 07490980 2025-03-31 07490980 2024-04-01 2025-03-31 07490980 frs-core:CurrentFinancialInstruments 2025-03-31 07490980 frs-core:Non-currentFinancialInstruments 2025-03-31 07490980 frs-core:ShareCapital 2025-03-31 07490980 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 07490980
Horner Salus Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Hancock & Hastings Limited
Horner Salus Ltd
Contents
Contents

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

Page 1
Horner Salus Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 07490980

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 23,635 |  | 28,468
|  |  | 23,635 |  | 28,468
CURRENT ASSETS
Debtors | 5 | 171,007 |  | 124,596 |
Cash at bank and in hand |  | 57,066 |  | 79,508 |
|  | 228,073 |  | 204,104 |
Creditors: Amounts Falling Due Within One Year | 6 | (208,471 ) |  | (215,937 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 19,602 |  | (11,833 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 43,237 |  | 16,635
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,106 ) |  | (62 )
NET ASSETS |  |  | 42,131 |  | 16,573
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 42,129 |  | 16,571
SHAREHOLDERS' FUNDS |  |  | 42,131 |  | 16,573

Page 1
Page 2
Horner Salus Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 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

C Horner Director
10/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Horner Salus Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Horner Salus Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07490980 . The registered office is 2nd Floor, Devonshire House, 60 Goswell Road, London, EC1M 7AD.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 | 20% RB
Fixtures & Fittings | 20% RB
Computer Equipment | 20% RB

2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 10 (2025: 10)
10 10
Page 3
Page 4
Horner Salus Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 1,066 | 32,729 | 34,725 | 68,520
Additions | - | - | 1,012 | 1,012
As at 31 March 2026 | 1,066 | 32,729 | 35,737 | 69,532
Depreciation
As at 1 April 2025 | 520 | 19,037 | 20,495 | 40,052
Provided during the period | 109 | 2,739 | 2,997 | 5,845
As at 31 March 2026 | 629 | 21,776 | 23,492 | 45,897
Net Book Value
As at 31 March 2026 | 437 | 10,953 | 12,245 | 23,635
As at 1 April 2025 | 546 | 13,692 | 14,230 | 28,468

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 131,970 |  | 98,163
Prepayments and accrued income | 29,037 |  | 16,433
Other debtors | 10,000 |  | 10,000
| 171,007 |  | 124,596

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 36,621 |  | 10,766
Bank loans and overdrafts | 3,334 |  | 23,334
Corporation tax | 67,750 |  | 67,063
Other taxes and social security | 9,347 |  | 8,336
VAT | 82,093 |  | 86,714
Other creditors | 7,116 |  | 16,960
Directors' loan accounts | 2,210 |  | 2,764
| 208,471 |  | 215,937

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,106 |  | 62

Page 4
Page 5
Horner Salus Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Share Capital

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

Page 5