Acorah Software Products - Accounts Production 19.3.600 false true true 31 December 2024 1 October 2023 false 1 January 2025 31 December 2025 31 December 2025 10987303 Ms J H Cabourn Mr C A Richey Mr B N Cox Mr J R Geist Ms J H Cabourn true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10987303 2024-12-31 10987303 2025-12-31 10987303 2025-01-01 2025-12-31 10987303 frs-core:CurrentFinancialInstruments 2025-12-31 10987303 frs-core:ComputerEquipment 2025-12-31 10987303 frs-core:ComputerEquipment 2025-01-01 2025-12-31 10987303 frs-core:ComputerEquipment 2024-12-31 10987303 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 10987303 frs-core:FurnitureFittings 2025-12-31 10987303 frs-core:FurnitureFittings 2025-01-01 2025-12-31 10987303 frs-core:FurnitureFittings 2024-12-31 10987303 frs-core:MotorVehicles 2025-12-31 10987303 frs-core:MotorVehicles 2025-01-01 2025-12-31 10987303 frs-core:MotorVehicles 2024-12-31 10987303 frs-core:OtherResidualIntangibleAssets 2025-12-31 10987303 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 10987303 frs-core:OtherResidualIntangibleAssets 2024-12-31 10987303 frs-core:ShareCapital 2025-12-31 10987303 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10987303 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10987303 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10987303 frs-bus:SmallEntities 2025-01-01 2025-12-31 10987303 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10987303 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10987303 1 2025-01-01 2025-12-31 10987303 frs-bus:Director1 2025-01-01 2025-12-31 10987303 frs-bus:Director2 2025-01-01 2025-12-31 10987303 frs-bus:Director3 2025-01-01 2025-12-31 10987303 frs-bus:Director4 2025-01-01 2025-12-31 10987303 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 10987303 frs-countries:EnglandWales 2025-01-01 2025-12-31 10987303 2023-09-30 10987303 2024-12-31 10987303 2023-10-01 2024-12-31 10987303 frs-core:CurrentFinancialInstruments 2024-12-31 10987303 frs-core:ShareCapital 2024-12-31 10987303 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10987303
HSTL Made Ltd
Financial Statements
For The Year Ended 31 December 2025
HSTL Made Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
HSTL Made Ltd
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 10987303

| 31 December 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 2,328 |  | 7,257
Tangible Assets | 5 |  | 8,635 |  | 11,515
|  |  | 10,963 |  | 18,772
CURRENT ASSETS
Stocks | 6 | 395,256 |  | 293,355 |
Debtors | 7 | 179,954 |  | 203,700 |
Cash at bank and in hand |  | 39,266 |  | 65,385 |
|  | 614,476 |  | 562,440 |
Creditors: Amounts Falling Due Within One Year | 8 | (757,797 ) |  | (347,454 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (143,321 ) |  | 214,986
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (132,358 ) |  | 233,758
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,159 ) |  | (2,879 )
NET (LIABILITIES)/ASSETS |  |  | (134,517 ) |  | 230,879
CAPITAL AND RESERVES
Called up share capital | 9 |  | 149 |  | 149
Income Statement |  |  | (134,666 ) |  | 230,730
SHAREHOLDERS' FUNDS |  |  | (134,517) |  | 230,879

Page 1
Page 2
HSTL Made Ltd
Statement of Financial Position (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 Income Statement.
On behalf of the board

Mr B N Cox Director
7 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
HSTL Made Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
HSTL Made Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10987303 . The registered office is 3 & 4 Pegasus House, Pegasus Court, Olympus Avenue, Warwick, Warwickshire, CV34 6LW.
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
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured
at cost less any accumulated amortisation and any accumulated impairment losses.
Patents and licences are being amortised evenly over their estimated useful life of five years.
2.5. 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:

Motor Vehicles | 20% on reducing balance
Fixtures & Fittings | 20% on reducing balance
Computer Equipment | 33% on straight line method

2.6. Stocks and Work in Progress
Stocks and Goods in Transit 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. Goods in Transit 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
HSTL Made Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Patents and Licences
--- | ---
| £
Cost
As at 1 January 2025 | 20,315
As at 31 December 2025 | 20,315
Amortisation
As at 1 January 2025 | 13,058
Provided during the period | 4,929
As at 31 December 2025 | 17,987
Net Book Value
As at 31 December 2025 | 2,328
As at 1 January 2025 | 7,257

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 37,168 | 4,174 | 11,285 | 52,627
As at 31 December 2025 | 37,168 | 4,174 | 11,285 | 52,627
Depreciation
As at 1 January 2025 | 28,034 | 1,793 | 11,285 | 41,112
Provided during the period | 2,284 | 596 | - | 2,880
As at 31 December 2025 | 30,318 | 2,389 | 11,285 | 43,992
Net Book Value
As at 31 December 2025 | 6,850 | 1,785 | - | 8,635
As at 1 January 2025 | 9,134 | 2,381 | - | 11,515

6. Stocks

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Stock | 383,809 |  | 234,960
Goods in Transit | 11,447 |  | 58,395
| 395,256 |  | 293,355

Page 4
Page 5
HSTL Made Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Debtors

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 158,609 |  | 202,249
Other debtors | 21,345 |  | 1,451
| 179,954 |  | 203,700

8. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 328,880 |  | 128,193
Other loans | 257,715 |  | 50,314
Other creditors | 117,239 |  | 128,686
Taxation and social security | 53,963 |  | 40,261
| 757,797 |  | 347,454

9. Share Capital

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 149 |  | 149

10. Ultimate Controlling Party
The Ultimate Controlling Party is the Directors.
Page 5