Acorah Software Products - Accounts Production 19.4.300 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 09655960 Mrs Donna Cela Mr Xhevair Cela iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09655960 2025-06-30 09655960 2026-06-30 09655960 2025-07-01 2026-06-30 09655960 frs-core:CurrentFinancialInstruments 2026-06-30 09655960 frs-core:Non-currentFinancialInstruments 2026-06-30 09655960 frs-core:ComputerEquipment 2026-06-30 09655960 frs-core:ComputerEquipment 2025-07-01 2026-06-30 09655960 frs-core:ComputerEquipment 2025-06-30 09655960 frs-core:PlantMachinery 2026-06-30 09655960 frs-core:PlantMachinery 2025-07-01 2026-06-30 09655960 frs-core:PlantMachinery 2025-06-30 09655960 frs-core:RevaluationReserve 2025-06-30 09655960 frs-core:RevaluationReserve 2026-06-30 09655960 frs-core:ShareCapital 2026-06-30 09655960 frs-core:RetainedEarningsAccumulatedLosses 2025-07-01 2026-06-30 09655960 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-06-30 09655960 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 09655960 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 09655960 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 09655960 frs-bus:SmallEntities 2025-07-01 2026-06-30 09655960 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 09655960 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 09655960 frs-bus:Director1 2025-07-01 2026-06-30 09655960 frs-bus:Director1 2025-06-30 09655960 frs-bus:Director1 2026-06-30 09655960 frs-bus:Director2 2025-07-01 2026-06-30 09655960 frs-countries:EnglandWales 2025-07-01 2026-06-30 09655960 2024-06-30 09655960 2025-06-30 09655960 2024-07-01 2025-06-30 09655960 frs-core:CurrentFinancialInstruments 2025-06-30 09655960 frs-core:Non-currentFinancialInstruments 2025-06-30 09655960 frs-core:RevaluationReserve 2025-06-30 09655960 frs-core:ShareCapital 2025-06-30 09655960 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 09655960
Harrowgate Hill Heating & Property Maintenance Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2026
Fairfield Accountancy Services Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09655960
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,739 10,430
8,739 10,430
CURRENT ASSETS
Debtors 5 16,105 15,117
Cash at bank and in hand 5,148 5,145
21,253 20,262
Creditors: Amounts Falling Due Within One Year 6 (24,137 ) (18,510 )
NET CURRENT ASSETS (LIABILITIES) (2,884 ) 1,752
TOTAL ASSETS LESS CURRENT LIABILITIES 5,855 12,182
Creditors: Amounts Falling Due After More Than One Year 7 - (6,800 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,352 ) (1,585 )
NET ASSETS 4,503 3,797
CAPITAL AND RESERVES
Called up share capital 8 2 2
Revaluation reserve 10 4,500 4,500
Profit and Loss Account 1 (705 )
SHAREHOLDERS' FUNDS 4,503 3,797
Page 1
Page 2
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 Xhevair Cela
Director
28/08/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Harrowgate Hill Heating & Property Maintenance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09655960 . The registered office is 7 Nuffield Court, Darlington, DL1 2YB.
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, 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.
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:
Plant & Machinery 15% reducing balance
Computer Equipment 25% straight line
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 2)
1 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 July 2025 21,191 3,571 24,762
Additions - 665 665
As at 30 June 2026 21,191 4,236 25,427
Depreciation
As at 1 July 2025 12,547 1,785 14,332
Provided during the period 1,297 1,059 2,356
As at 30 June 2026 13,844 2,844 16,688
Net Book Value
As at 30 June 2026 7,347 1,392 8,739
As at 1 July 2025 8,644 1,786 10,430
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 10,692 13,708
Other debtors 5,413 1,409
16,105 15,117
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 9,985 4,102
Other creditors 1,725 1,948
Taxation and social security 12,427 12,460
24,137 18,510
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 6,800
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
Page 4
Page 5
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2025 Amounts advanced Amounts repaid Amounts written off As at 30 June 2026
£ £ £ £ £
Mr Xhevair Cela - 4,004 - - -
The above loan is unsecured, interest free and repayable on demand.
10. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 July 2025 4,500 (705 )
Profit for the year and total comprehensive income - 35,696
Dividends paid - (34,990)
As at 30 June 2026 4,500 1
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