Acorah Software Products - Accounts Production 19.3.600 false true true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 13188222 Mrs Hayley Smith Mr Michael Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13188222 2025-05-31 13188222 2026-05-31 13188222 2025-06-01 2026-05-31 13188222 frs-core:CurrentFinancialInstruments 2026-05-31 13188222 frs-core:ShareCapital 2026-05-31 13188222 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 13188222 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 13188222 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 13188222 frs-bus:SmallEntities 2025-06-01 2026-05-31 13188222 frs-bus:AuditExemptWithAccountantsReport 2025-06-01 2026-05-31 13188222 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 13188222 frs-core:CostValuation 2025-05-31 13188222 frs-core:CostValuation 2026-05-31 13188222 frs-core:ProvisionsForImpairmentInvestments 2025-05-31 13188222 frs-core:ProvisionsForImpairmentInvestments 2026-05-31 13188222 frs-bus:Director1 2025-06-01 2026-05-31 13188222 frs-bus:Director2 2025-06-01 2026-05-31 13188222 frs-countries:EnglandWales 2025-06-01 2026-05-31 13188222 2024-05-31 13188222 2025-05-31 13188222 2024-06-01 2025-05-31 13188222 frs-core:CurrentFinancialInstruments 2025-05-31 13188222 frs-core:ShareCapital 2025-05-31 13188222 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 13188222
M & H Smith Limited
Unaudited Financial Statements
For The Year Ended 31 May 2026
FB Accountancy Services Limited
Chartered Certified Accountants
16 Heronsgate Trading Estate
Paycocke Road
Basildon
Essex
SS14 3EU
M & H Smith Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3—4

Page 1
M & H Smith Limited
Accountant's Report
For The Year Ended 31 May 2026
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of M & H Smith Limited For The Year Ended 31 May 2026
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of M & H Smith Limited which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of M & H Smith Limited , as a body, in accordance with the terms of our engagement letter dated 20 January 2025. Our work has been undertaken solely to prepare for your approval the accounts of M & H Smith Limited and state those matters that we have agreed to state to the directors of M & H Smith Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M & H Smith Limited and its directors as a body for our work or for this report.
It is your duty to ensure that M & H Smith Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of M & H Smith Limited . You consider that M & H Smith Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of M & H Smith Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

FB Accountancy Services Limited
18/08/2026

FB Accountancy Services Limited
Chartered Certified Accountants
16 Heronsgate Trading Estate
Paycocke Road
Basildon
Essex
SS14 3EU
Page 1
Page 2
M & H Smith Limited
Statement of Financial Position
As At 31 May 2026
Statement of Financial Position
Registered number: 13188222

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 1,206,288 |  | 1,206,288
|  |  | 1,206,288 |  | 1,206,288
CURRENT ASSETS
Debtors | 5 | 24,866 |  | 14,792 |
Cash at bank and in hand |  | 467 |  | 1,459 |
|  | 25,333 |  | 16,251 |
Creditors: Amounts Falling Due Within One Year | 6 | (178,565 ) |  | (216,451 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (153,232 ) |  | (200,200 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,053,056 |  | 1,006,088
NET ASSETS |  |  | 1,053,056 |  | 1,006,088
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Income Statement |  |  | 1,052,956 |  | 1,005,988
SHAREHOLDERS' FUNDS |  |  | 1,053,056 |  | 1,006,088

For the year ending 31 May 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 Income Statement.
On behalf of the board

Mr Michael Smith Director
18/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
M & H Smith Limited
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
M & H Smith Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13188222 . The registered office is 16 Heronsgate Trading Estate, Paycocke Road, Basildon, Essex, SS14 3EU.
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. Going Concern Disclosure
The creditors due within one year consist of amounts owed to related parties. Whilst these amounts are repayable on demand, the related parties are expected to continue their support for the Company. Thus the directors believe that the going concern basis remains appropriate.
2.3. Investments
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 June 2025 | 1,206,288
As at 31 May 2026 | 1,206,288
Provision
As at 1 June 2025 | -
As at 31 May 2026 | -
Net Book Value
As at 31 May 2026 | 1,206,288
As at 1 June 2025 | 1,206,288

The investment consists of shares in the 100% owned subsidiary, Ella Shoes Ltd.
5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by subsidiaries | 24,866 |  | 14,792

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 178,565 |  | 216,451

Page 3
Page 4
M & H Smith Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4