Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 06054058 Miss Silvana Esposito iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06054058 2025-03-31 06054058 2026-03-31 06054058 2025-04-01 2026-03-31 06054058 frs-core:CurrentFinancialInstruments 2026-03-31 06054058 frs-core:Non-currentFinancialInstruments 2026-03-31 06054058 frs-core:ComputerEquipment 2026-03-31 06054058 frs-core:ComputerEquipment 2025-04-01 2026-03-31 06054058 frs-core:ComputerEquipment 2025-03-31 06054058 frs-core:FurnitureFittings 2026-03-31 06054058 frs-core:FurnitureFittings 2025-04-01 2026-03-31 06054058 frs-core:FurnitureFittings 2025-03-31 06054058 frs-core:NetGoodwill 2026-03-31 06054058 frs-core:NetGoodwill 2025-04-01 2026-03-31 06054058 frs-core:NetGoodwill 2025-03-31 06054058 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 06054058 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 06054058 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 06054058 frs-core:PlantMachinery 2026-03-31 06054058 frs-core:PlantMachinery 2025-04-01 2026-03-31 06054058 frs-core:PlantMachinery 2025-03-31 06054058 frs-core:ShareCapital 2026-03-31 06054058 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 06054058 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06054058 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 06054058 frs-bus:SmallEntities 2025-04-01 2026-03-31 06054058 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06054058 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06054058 frs-bus:Director1 2025-04-01 2026-03-31 06054058 frs-countries:EnglandWales 2025-04-01 2026-03-31 06054058 2024-03-31 06054058 2025-03-31 06054058 2024-04-01 2025-03-31 06054058 frs-core:CurrentFinancialInstruments 2025-03-31 06054058 frs-core:Non-currentFinancialInstruments 2025-03-31 06054058 frs-core:ShareCapital 2025-03-31 06054058 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 06054058
Headquarters (Sevenoaks) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06054058
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 28,879 29,348
28,879 29,348
CURRENT ASSETS
Stocks 6 110 140
Debtors 7 4,090 1,468
Cash at bank and in hand 37,982 78,392
42,182 80,000
Creditors: Amounts Falling Due Within One Year 8 (42,296 ) (49,947 )
NET CURRENT ASSETS (LIABILITIES) (114 ) 30,053
TOTAL ASSETS LESS CURRENT LIABILITIES 28,765 59,401
Creditors: Amounts Falling Due After More Than One Year 9 - (4,887 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (984 ) (6,644 )
NET ASSETS 27,781 47,870
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account 27,771 47,860
SHAREHOLDERS' FUNDS 27,781 47,870
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For the year ending 31 March 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
Miss Silvana Esposito
Director
01/09/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Headquarters (Sevenoaks) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06054058 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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 the profit and loss account over its estimated economic life of 10 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:
Freehold 0%
Plant & Machinery 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
2.5. 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.
2.6. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
...CONTINUED
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2.6. Taxation - continued
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 3 (2025: 2)
3 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 40,550
As at 31 March 2026 40,550
Amortisation
As at 1 April 2025 40,550
As at 31 March 2026 40,550
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2025 23,700 15,430 10,905 3,275 53,310
Additions - - - 445 445
As at 31 March 2026 23,700 15,430 10,905 3,720 53,755
...CONTINUED
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Depreciation
As at 1 April 2025 - 13,379 8,373 2,210 23,962
Provided during the period - 308 446 160 914
As at 31 March 2026 - 13,687 8,819 2,370 24,876
Net Book Value
As at 31 March 2026 23,700 1,743 2,086 1,350 28,879
As at 1 April 2025 23,700 2,051 2,532 1,065 29,348
6. Stocks
2026 2025
£ £
Stock 110 140
7. Debtors
2026 2025
£ £
Due within one year
Director's loan account 4,090 1,468
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1,905 1,300
Bank loans and overdrafts 707 -
Corporation tax 33,202 42,262
VAT 2,995 2,848
Other creditors 3,487 3,537
42,296 49,947
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 4,887
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 10 10
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11. Related Party Transactions
Included in the Other Debtors is an amount owed from the company director Ms Silvana Esposito totalling £4,090 (2025 - £1,468), no interest is to be charged.
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