Acorah Software Products - Accounts Production 19.3.600 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 05133063 Mr George Willis Mr Kristopher Willis Mr Shaun Willis Mrs Karen Willis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05133063 2025-06-30 05133063 2026-06-30 05133063 2025-07-01 2026-06-30 05133063 frs-core:CurrentFinancialInstruments 2026-06-30 05133063 frs-core:Non-currentFinancialInstruments 2026-06-30 05133063 frs-core:BetweenOneFiveYears 2026-06-30 05133063 frs-core:ComputerEquipment 2026-06-30 05133063 frs-core:ComputerEquipment 2025-07-01 2026-06-30 05133063 frs-core:ComputerEquipment 2025-06-30 05133063 frs-core:FurnitureFittings 2026-06-30 05133063 frs-core:FurnitureFittings 2025-07-01 2026-06-30 05133063 frs-core:FurnitureFittings 2025-06-30 05133063 frs-core:NetGoodwill 2026-06-30 05133063 frs-core:NetGoodwill 2025-07-01 2026-06-30 05133063 frs-core:NetGoodwill 2025-06-30 05133063 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-06-30 05133063 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-01 2026-06-30 05133063 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 05133063 frs-core:MotorVehicles 2026-06-30 05133063 frs-core:MotorVehicles 2025-07-01 2026-06-30 05133063 frs-core:MotorVehicles 2025-06-30 05133063 frs-core:PlantMachinery 2026-06-30 05133063 frs-core:PlantMachinery 2025-07-01 2026-06-30 05133063 frs-core:PlantMachinery 2025-06-30 05133063 frs-core:WithinOneYear 2026-06-30 05133063 frs-core:ShareCapital 2026-06-30 05133063 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 05133063 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 05133063 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 05133063 frs-bus:SmallEntities 2025-07-01 2026-06-30 05133063 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 05133063 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 05133063 frs-core:CostValuation 2025-06-30 05133063 frs-core:CostValuation 2026-06-30 05133063 frs-core:ProvisionsForImpairmentInvestments 2025-06-30 05133063 frs-core:ProvisionsForImpairmentInvestments 2026-06-30 05133063 frs-bus:Director1 2025-07-01 2026-06-30 05133063 frs-bus:Director2 2025-07-01 2026-06-30 05133063 frs-bus:Director3 2025-07-01 2026-06-30 05133063 frs-bus:CompanySecretary1 2025-07-01 2026-06-30 05133063 frs-core:CurrentFinancialInstruments 1 2026-06-30 05133063 frs-countries:EnglandWales 2025-07-01 2026-06-30 05133063 2024-06-30 05133063 2025-06-30 05133063 2024-07-01 2025-06-30 05133063 frs-core:CurrentFinancialInstruments 2025-06-30 05133063 frs-core:Non-currentFinancialInstruments 2025-06-30 05133063 frs-core:BetweenOneFiveYears 2025-06-30 05133063 frs-core:WithinOneYear 2025-06-30 05133063 frs-core:ShareCapital 2025-06-30 05133063 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 05133063 frs-core:CurrentFinancialInstruments 1 2025-06-30
Registered number: 05133063
NU-Heat (North East) Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2026
Accountancy Solutions (Northern) Ltd
NU-Heat (North East) Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2026
Unaudited Financial Statements

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

Page 1
NU-Heat (North East) Ltd
Balance Sheet
As At 30 June 2026
Balance Sheet
Registered number: 05133063

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 289,582 |  | 316,656
Investments | 5 |  | 1,000 |  | 1,000
|  |  | 290,582 |  | 317,656
CURRENT ASSETS
Stocks | 6 | 103,364 |  | 38,087 |
Debtors | 7 | 219,301 |  | 241,320 |
Cash at bank and in hand |  | 609,483 |  | 609,018 |
|  | 932,148 |  | 888,425 |
Creditors: Amounts Falling Due Within One Year | 8 | (426,938 ) |  | (428,994 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 505,210 |  | 459,431
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 795,792 |  | 777,087
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (3,333 )
NET ASSETS |  |  | 795,792 |  | 773,754
CAPITAL AND RESERVES
Called up share capital | 11 |  | 200 |  | 200
Profit and Loss Account |  |  | 795,592 |  | 773,554
SHAREHOLDERS' FUNDS |  |  | 795,792 |  | 773,754

Page 1
Page 2
NU-Heat (North East) Ltd
Balance Sheet (continued)
As At 30 June 2026
For the year ending 30 June 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

Mr Shaun Willis Director
19/08/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
NU-Heat (North East) Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2026
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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 the profit and loss account over its estimated economic life of .... years.
1.4. 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:

Freehold | 0%
Plant & Machinery | 15% and 5% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 25% straight line

1.5. 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.
1.6. 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. Average Number of Employees
16Average number of employees, including directors, during the year was: 16 (2025: 13)
16 13
Page 3
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NU-Heat (North East) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026
3. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 July 2025 | 120,000
As at 30 June 2026 | 120,000
Amortisation
As at 1 July 2025 | 120,000
As at 30 June 2026 | 120,000
Net Book Value
As at 30 June 2026 | -
As at 1 July 2025 | -

4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 July 2025 | 80,039 | 78,776 | 357,935 | 6,046
Additions | - | 4,350 | 57,019 | 2,312
Disposals | - | - | (95,216 ) | -
As at 30 June 2026 | 80,039 | 83,126 | 319,738 | 8,358
Depreciation
As at 1 July 2025 | - | 28,994 | 177,233 | 4,718
Provided during the period | - | 4,552 | 50,766 | 546
Disposals | - | - | (60,556 ) | -
As at 30 June 2026 | - | 33,546 | 167,443 | 5,264
Net Book Value
As at 30 June 2026 | 80,039 | 49,580 | 152,295 | 3,094
As at 1 July 2025 | 80,039 | 49,782 | 180,702 | 1,328

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 July 2025 | 26,573 | 549,369
Additions | 1,986 | 65,667
Disposals | (11,638 ) | (106,854 )
As at 30 June 2026 | 16,921 | 508,182
Depreciation
As at 1 July 2025 | 21,768 | 232,713

...CONTINUED
Page 4
Page 5
NU-Heat (North East) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026

Provided during the period | 2,217 | 58,081
Disposals | (11,638 ) | (72,194 )
As at 30 June 2026 | 12,347 | 218,600
Net Book Value
As at 30 June 2026 | 4,574 | 289,582
As at 1 July 2025 | 4,805 | 316,656

5. Investments

| Other
--- | ---
| £
Cost
As at 1 July 2025 | 1,000
As at 30 June 2026 | 1,000
Provision
As at 1 July 2025 | -
As at 30 June 2026 | -
Net Book Value
As at 30 June 2026 | 1,000
As at 1 July 2025 | 1,000

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Materials | 47,038 |  | 15,238
Work in progress | 56,326 |  | 22,849
| 103,364 |  | 38,087

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 215,348 |  | 234,295
Prepayments and accrued income | 3,953 |  | 3,991
Soldo Card | - |  | 3,034
| 219,301 |  | 241,320

Page 5
Page 6
NU-Heat (North East) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026
8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 7,239
Trade creditors | 172,062 |  | 147,240
Bank loans and overdrafts | 3,333 |  | 10,000
Corporation tax | 82,245 |  | 63,669
Other taxes and social security | 17,337 |  | 10,242
VAT | 16,420 |  | 24,322
Credit Card | 20 |  | 20
Capital on tap | 44,791 |  | 39,191
Accruals and deferred income | 7,813 |  | 12,930
Directors' loan accounts | 82,917 |  | 114,141
| 426,938 |  | 428,994

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 3,333
| - |  | 3,333

10. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The maturity of these amounts is as follows:
Within one year | - |  | 7,239
Between one and five years | - |  | -
| - |  | 7,239
| - |  | 7,239

11. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

12. General Information
NU-Heat (North East) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05133063 . The registered office is 1 North Seaton Road, Newbiggin-By-The-Sea, Northumberland, NE64 6XS.
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