Acorah Software Products - Accounts Production 19.3.550 false true 31 July 2025 1 November 2024 false 1 August 2025 31 July 2026 31 July 2026 11650093 Ms C Houston iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11650093 2025-07-31 11650093 2026-07-31 11650093 2025-08-01 2026-07-31 11650093 frs-core:CurrentFinancialInstruments 2026-07-31 11650093 frs-core:ComputerEquipment 2026-07-31 11650093 frs-core:ComputerEquipment 2025-08-01 2026-07-31 11650093 frs-core:ComputerEquipment 2025-07-31 11650093 frs-core:ShareCapital 2026-07-31 11650093 frs-core:RetainedEarningsAccumulatedLosses 2026-07-31 11650093 frs-bus:PrivateLimitedCompanyLtd 2025-08-01 2026-07-31 11650093 frs-bus:FilletedAccounts 2025-08-01 2026-07-31 11650093 frs-bus:SmallEntities 2025-08-01 2026-07-31 11650093 frs-bus:AuditExempt-NoAccountantsReport 2025-08-01 2026-07-31 11650093 frs-bus:SmallCompaniesRegimeForAccounts 2025-08-01 2026-07-31 11650093 frs-bus:Director1 2025-08-01 2026-07-31 11650093 frs-bus:Director1 2025-07-31 11650093 frs-bus:Director1 2026-07-31 11650093 frs-countries:EnglandWales 2025-08-01 2026-07-31 11650093 2024-10-31 11650093 2025-07-31 11650093 2024-11-01 2025-07-31 11650093 frs-core:CurrentFinancialInstruments 2025-07-31 11650093 frs-core:ShareCapital 2025-07-31 11650093 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31
Registered number: 11650093
Houston Consulting Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11650093
31 July 2026 31 July 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,900 3,072
2,900 3,072
CURRENT ASSETS
Debtors 5 1,900 9,953
Cash at bank and in hand 49,991 5,884
51,891 15,837
Creditors: Amounts Falling Due Within One Year 6 (30,261 ) (18,209 )
NET CURRENT ASSETS (LIABILITIES) 21,630 (2,372 )
TOTAL ASSETS LESS CURRENT LIABILITIES 24,530 700
PROVISIONS FOR LIABILITIES
Deferred Taxation (725 ) (565 )
NET ASSETS 23,805 135
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 23,705 35
SHAREHOLDERS' FUNDS 23,805 135
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For the year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms C Houston
Director
24 August 2026
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Houston Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11650093 . The registered office is 11 Airedale Court, Beeston, Nottingham, NG9 5PF.

Principal activities

The principal activity of the company during the year continued to be that of consultancy.
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.
The company's functional and presentational currency is British Pound Sterling (£).
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Computer and other equipment - 20% on cost
2.4. 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: 1 (2025: 1)
1 1
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4. Tangible Assets
Computer and other equipment
£
Cost
As at 1 August 2025 4,335
Additions 808
As at 31 July 2026 5,143
Depreciation
As at 1 August 2025 1,263
Provided during the period 980
As at 31 July 2026 2,243
Net Book Value
As at 31 July 2026 2,900
As at 1 August 2025 3,072
5. Debtors
31 July 2026 31 July 2025
£ £
Due within one year
Other debtors 1,900 9,953
6. Creditors: Amounts Falling Due Within One Year
31 July 2026 31 July 2025
£ £
Other creditors 5,425 2,451
Taxation and social security 24,836 15,758
30,261 18,209
7. Share Capital
31 July 2026 31 July 2025
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors and Creditors are the following director loans:
As at 1 August 2025 Amounts advanced Amounts repaid Amounts written off As at 31 July 2026
£ £ £ £ £
Ms Charlotte Houston 9,953 49,483 (59,445 ) - (9 )
The above loan is unsecured, interest free and repayable on demand.
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