Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 29 February 2024 false 1 January 2025 31 December 2025 31 December 2025 14667789 Mr G V Milner Mr C A Campbell Mr N Campbell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14667789 2024-12-31 14667789 2025-12-31 14667789 2025-01-01 2025-12-31 14667789 frs-core:CurrentFinancialInstruments 2025-12-31 14667789 frs-core:Non-currentFinancialInstruments 2025-12-31 14667789 frs-core:BetweenOneFiveYears 2025-12-31 14667789 frs-core:ComputerEquipment 2025-12-31 14667789 frs-core:ComputerEquipment 2025-01-01 2025-12-31 14667789 frs-core:ComputerEquipment 2024-12-31 14667789 frs-core:NetGoodwill 2025-12-31 14667789 frs-core:NetGoodwill 2025-01-01 2025-12-31 14667789 frs-core:NetGoodwill 2024-12-31 14667789 frs-core:MotorVehicles 2025-12-31 14667789 frs-core:MotorVehicles 2025-01-01 2025-12-31 14667789 frs-core:MotorVehicles 2024-12-31 14667789 frs-core:PlantMachinery 2025-12-31 14667789 frs-core:PlantMachinery 2025-01-01 2025-12-31 14667789 frs-core:PlantMachinery 2024-12-31 14667789 frs-core:WithinOneYear 2025-12-31 14667789 frs-core:ShareCapital 2025-12-31 14667789 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 14667789 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14667789 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 14667789 frs-bus:SmallEntities 2025-01-01 2025-12-31 14667789 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14667789 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14667789 frs-bus:Director1 2025-01-01 2025-12-31 14667789 frs-bus:Director2 2025-01-01 2025-12-31 14667789 frs-bus:Director3 2025-01-01 2025-12-31 14667789 frs-countries:EnglandWales 2025-01-01 2025-12-31 14667789 2024-02-28 14667789 2024-12-31 14667789 2024-02-29 2024-12-31 14667789 frs-core:CurrentFinancialInstruments 2024-12-31 14667789 frs-core:Non-currentFinancialInstruments 2024-12-31 14667789 frs-core:BetweenOneFiveYears 2024-12-31 14667789 frs-core:WithinOneYear 2024-12-31 14667789 frs-core:ShareCapital 2024-12-31 14667789 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 14667789
Salix Mechanical Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Norsta Group Ltd
Salix Mechanical Ltd
Contents
Contents

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

Page 1
Salix Mechanical Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 14667789

| 31 December 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 3,043,077 |  | 3,387,582
Tangible Assets | 5 |  | 319,583 |  | 352,666
|  |  | 3,362,660 |  | 3,740,248
CURRENT ASSETS
Stocks | 6 | 106,511 |  | 109,756 |
Debtors | 7 | 892,219 |  | 795,539 |
Cash at bank and in hand |  | 1,641,601 |  | 1,397,781 |
|  | 2,640,331 |  | 2,303,076 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,406,124 ) |  | (1,512,477 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,234,207 |  | 790,599
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,596,867 |  | 4,530,847
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (3,733,597 ) |  | (4,307,008 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (79,896 ) |  | (84,018 )
NET ASSETS |  |  | 783,374 |  | 139,821
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 783,274 |  | 139,721
SHAREHOLDERS' FUNDS |  |  | 783,374 |  | 139,821

Page 1
Page 2
Salix Mechanical Ltd
Balance Sheet (continued)
As At 31 December 2025
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 G V Milner Director
11 August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Salix Mechanical Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Salix Mechanical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14667789 . The registered office is C/O C&H Stedman, Noble House Eaton Road, Hemel Hempstead Industrial Estate, Hemel Hempstead, HP2 7UB.
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
2.4. 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% straight line
Motor Vehicles | 25% reducing balance
Computer Equipment | 25% straight line

2.5. 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.
2.6. 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.
2.7. 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.
...CONTINUED
Page 3
Page 4
Salix Mechanical Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Taxation - continued
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
The average number of employees during the year was 18 (2024: 25)
18 25
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 3,445,000
As at 31 December 2025 | 3,445,000
Amortisation
As at 1 January 2025 | 57,418
Provided during the period | 344,505
As at 31 December 2025 | 401,923
Net Book Value
As at 31 December 2025 | 3,043,077
As at 1 January 2025 | 3,387,582

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 22,642 | 324,055 | 24,188 | 370,885
Additions | 5,879 | 65,074 | 5,517 | 76,470
Disposals | - | (14,447 ) | - | (14,447 )
As at 31 December 2025 | 28,521 | 374,682 | 29,705 | 432,908
Depreciation
As at 1 January 2025 | 15,797 | 893 | 1,529 | 18,219
Provided during the period | (9,020 ) | 95,590 | 9,526 | 96,096
Disposals | - | (990 ) | - | (990 )
As at 31 December 2025 | 6,777 | 95,493 | 11,055 | 113,325
Net Book Value
As at 31 December 2025 | 21,744 | 279,189 | 18,650 | 319,583
As at 1 January 2025 | 6,845 | 323,162 | 22,659 | 352,666

Page 4
Page 5
Salix Mechanical Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Stocks

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Stock | 106,511 |  | 109,756

7. Debtors

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 800,769 |  | 643,118
Retentions | 5,893 |  | -
Other debtors | 85,557 |  | 152,421
| 892,219 |  | 795,539

8. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 91,461 |  | 88,940
Trade creditors | 135,648 |  | 179,873
Bank loans and overdrafts | - |  | 11,182
Amounts owed to participating interests | 500,000 |  | 500,000
Other creditors | 148,177 |  | 476,843
Taxation and social security | 530,838 |  | 255,639
| 1,406,124 |  | 1,512,477

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

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 68,686 |  | 132,142
Bank loans | - |  | 7,033
Amounts owed to participating interests | 3,664,911 |  | 4,167,833
| 3,733,597 |  | 4,307,008

Page 5
Page 6
Salix Mechanical Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Obligations Under Finance Leases and Hire Purchase

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 91,461 |  | 88,940
Later than one year and not later than five years | 68,686 |  | 132,142
| 160,147 |  | 221,082
| 160,147 |  | 221,082

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