Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08784676 Mr Mark Bennett Mrs Helen Bennett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08784676 2024-12-31 08784676 2025-12-31 08784676 2025-01-01 2025-12-31 08784676 frs-core:CurrentFinancialInstruments 2025-12-31 08784676 frs-core:Non-currentFinancialInstruments 2025-12-31 08784676 frs-core:BetweenOneFiveYears 2025-12-31 08784676 frs-core:ComputerEquipment 2025-12-31 08784676 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08784676 frs-core:ComputerEquipment 2024-12-31 08784676 frs-core:FurnitureFittings 2025-12-31 08784676 frs-core:FurnitureFittings 2025-01-01 2025-12-31 08784676 frs-core:FurnitureFittings 2024-12-31 08784676 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 08784676 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 08784676 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 08784676 frs-core:MotorVehicles 2025-12-31 08784676 frs-core:MotorVehicles 2025-01-01 2025-12-31 08784676 frs-core:MotorVehicles 2024-12-31 08784676 frs-core:PlantMachinery 2025-12-31 08784676 frs-core:PlantMachinery 2025-01-01 2025-12-31 08784676 frs-core:PlantMachinery 2024-12-31 08784676 frs-core:WithinOneYear 2025-12-31 08784676 frs-core:ShareCapital 2025-12-31 08784676 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08784676 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08784676 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08784676 frs-bus:SmallEntities 2025-01-01 2025-12-31 08784676 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08784676 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08784676 frs-bus:Director1 2025-01-01 2025-12-31 08784676 frs-bus:Director2 2025-01-01 2025-12-31 08784676 frs-countries:EnglandWales 2025-01-01 2025-12-31 08784676 2023-12-31 08784676 2024-12-31 08784676 2024-01-01 2024-12-31 08784676 frs-core:CurrentFinancialInstruments 2024-12-31 08784676 frs-core:Non-currentFinancialInstruments 2024-12-31 08784676 frs-core:BetweenOneFiveYears 2024-12-31 08784676 frs-core:WithinOneYear 2024-12-31 08784676 frs-core:ShareCapital 2024-12-31 08784676 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08784676
H&B Electrical Services Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Key Accountancy Services
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08784676
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 62,077 65,689
62,077 65,689
CURRENT ASSETS
Stocks 5 250 250
Debtors 6 207,507 147,594
Cash at bank and in hand 174,723 125,048
382,480 272,892
Creditors: Amounts Falling Due Within One Year 7 (157,421 ) (115,742 )
NET CURRENT ASSETS (LIABILITIES) 225,059 157,150
TOTAL ASSETS LESS CURRENT LIABILITIES 287,136 222,839
Creditors: Amounts Falling Due After More Than One Year 8 (6,453 ) (19,037 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,519 ) (16,423 )
NET ASSETS 265,164 187,379
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 265,162 187,377
SHAREHOLDERS' FUNDS 265,164 187,379
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For the year ending 31 December 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 Mark Bennett
Director
13 August 2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
H&B Electrical Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08784676 . The registered office is 49a London Road, Chesterton, Newcastle-under-Lyme, Staffordshire, ST5 7EL.
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:
Leasehold Straight line over the lease period
Plant & Machinery Straight line over 5 years
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment Straight line over 3 years
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.
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.
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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: 11 (2024: 10)
11 10
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2025 - 10,398 114,845 17,671
Additions 17,700 - 2,000 551
Disposals - - (19,750 ) -
As at 31 December 2025 17,700 10,398 97,095 18,222
Depreciation
As at 1 January 2025 - 5,610 63,812 10,712
Provided during the period 738 1,752 11,235 2,885
Disposals - - (13,224 ) -
As at 31 December 2025 738 7,362 61,823 13,597
Net Book Value
As at 31 December 2025 16,962 3,036 35,272 4,625
As at 1 January 2025 - 4,788 51,033 6,959
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Computer Equipment Total
£ £
Cost
As at 1 January 2025 3,143 146,057
Additions - 20,251
Disposals - (19,750 )
As at 31 December 2025 3,143 146,558
Depreciation
As at 1 January 2025 234 80,368
Provided during the period 727 17,337
Disposals - (13,224 )
As at 31 December 2025 961 84,481
Net Book Value
As at 31 December 2025 2,182 62,077
As at 1 January 2025 2,909 65,689
5. Stocks
2025 2024
£ £
Stock 250 250
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 147,231 85,095
Other debtors 60,276 62,499
207,507 147,594
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,510 10,767
Trade creditors 5,827 24,386
Bank loans and overdrafts 2,137 5,000
Other creditors 9,859 30,763
Taxation and social security 129,088 44,826
157,421 115,742
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,453 16,616
Bank loans - 2,421
6,453 19,037
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,510 10,767
Later than one year and not later than five years 6,453 16,616
16,963 27,383
16,963 27,383
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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