Acorah Software Products - Accounts Production 19.3.600 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 00759132 A R Barden C C Barden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00759132 2025-02-28 00759132 2026-02-28 00759132 2025-03-01 2026-02-28 00759132 frs-core:CurrentFinancialInstruments 2026-02-28 00759132 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-02-28 00759132 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 00759132 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 00759132 frs-core:MotorVehicles 2026-02-28 00759132 frs-core:MotorVehicles 2025-03-01 2026-02-28 00759132 frs-core:MotorVehicles 2025-02-28 00759132 frs-core:PlantMachinery 2026-02-28 00759132 frs-core:PlantMachinery 2025-03-01 2026-02-28 00759132 frs-core:PlantMachinery 2025-02-28 00759132 frs-core:OtherReservesSubtotal 2026-02-28 00759132 frs-core:ShareCapital 2026-02-28 00759132 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 00759132 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 00759132 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 00759132 frs-bus:SmallEntities 2025-03-01 2026-02-28 00759132 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 00759132 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 00759132 frs-bus:Director1 2025-03-01 2026-02-28 00759132 frs-bus:Director1 2025-02-28 00759132 frs-bus:Director1 2026-02-28 00759132 frs-bus:Director2 2025-03-01 2026-02-28 00759132 frs-countries:EnglandWales 2025-03-01 2026-02-28 00759132 2024-02-29 00759132 2025-02-28 00759132 2024-03-01 2025-02-28 00759132 frs-core:CurrentFinancialInstruments 2025-02-28 00759132 frs-core:OtherReservesSubtotal 2025-02-28 00759132 frs-core:ShareCapital 2025-02-28 00759132 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 00759132
Barden & Hall Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 00759132
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,054 3,712
3,054 3,712
CURRENT ASSETS
Stocks 5 12,142 15,030
Debtors 6 499,080 478,562
Cash at bank and in hand 16,582 31,282
527,804 524,874
Creditors: Amounts Falling Due Within One Year 7 (38,024 ) (52,035 )
NET CURRENT ASSETS (LIABILITIES) 489,780 472,839
TOTAL ASSETS LESS CURRENT LIABILITIES 492,834 476,551
NET ASSETS 492,834 476,551
CAPITAL AND RESERVES
Called up share capital 8 1,500 1,500
Other reserves 1,500 1,500
Profit and Loss Account 489,834 473,551
SHAREHOLDERS' FUNDS 492,834 476,551
Page 1
Page 2
For the year ending 28 February 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
A R Barden
Director
17 August 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Barden & Hall Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00759132 . The registered office is 147 Howard Road, Sheffield, S6 3RU.
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:
Freehold 2% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
2.4. 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.
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
...CONTINUED
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2.5. Financial Instruments - continued
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
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:  2 (2025: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 March 2025 2,452 12,627 20,225 35,304
As at 28 February 2026 2,452 12,627 20,225 35,304
Depreciation
As at 1 March 2025 1,176 12,068 18,348 31,592
Provided during the period 49 140 469 658
As at 28 February 2026 1,225 12,208 18,817 32,250
Net Book Value
As at 28 February 2026 1,227 419 1,408 3,054
As at 1 March 2025 1,276 559 1,877 3,712
Page 4
Page 5
5. Stocks
2026 2025
£ £
Stock 12,142 15,030
6. Debtors
2026 2025
£ £
Due within one year
Amounts owed by group undertakings 477,359 477,325
Other debtors 21,721 1,237
499,080 478,562
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 6,385 7,979
Other creditors 25,143 34,440
Taxation and social security 6,496 9,616
38,024 52,035
Included in other creditors is an interest free loan due to a director of £nil (2025: £7,961) which has no fixed repayment terms.
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,500 1,500
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2025 Amounts advanced Amounts repaid Amounts written off As at 28 February 2026
£ £ £ £ £
Mr Andrew Barden - 3,985 - - 3,985
The above loan is unsecured, interest free and repayable on demand.
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