Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 December 2023 false 1 January 2025 31 December 2025 31 December 2025 11678660 Mrs Julia Dixon Mr Christopher Lewis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11678660 2024-12-31 11678660 2025-12-31 11678660 2025-01-01 2025-12-31 11678660 frs-core:CurrentFinancialInstruments 2025-12-31 11678660 frs-core:Non-currentFinancialInstruments 2025-12-31 11678660 frs-core:BetweenOneFiveYears 2025-12-31 11678660 frs-core:ComputerEquipment 2025-01-01 2025-12-31 11678660 frs-core:FurnitureFittings 2025-01-01 2025-12-31 11678660 frs-core:MotorVehicles 2025-01-01 2025-12-31 11678660 frs-core:PlantMachinery 2025-12-31 11678660 frs-core:PlantMachinery 2025-01-01 2025-12-31 11678660 frs-core:PlantMachinery 2024-12-31 11678660 frs-core:WithinOneYear 2025-12-31 11678660 frs-core:ShareCapital 2025-12-31 11678660 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11678660 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11678660 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11678660 frs-bus:SmallEntities 2025-01-01 2025-12-31 11678660 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11678660 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11678660 frs-bus:Director1 2025-01-01 2025-12-31 11678660 frs-bus:Director1 2024-12-31 11678660 frs-bus:Director1 2025-12-31 11678660 frs-bus:Director2 2025-01-01 2025-12-31 11678660 frs-countries:EnglandWales 2025-01-01 2025-12-31 11678660 2023-11-30 11678660 2024-12-31 11678660 2023-12-01 2024-12-31 11678660 frs-core:CurrentFinancialInstruments 2024-12-31 11678660 frs-core:Non-currentFinancialInstruments 2024-12-31 11678660 frs-core:BetweenOneFiveYears 2024-12-31 11678660 frs-core:WithinOneYear 2024-12-31 11678660 frs-core:ShareCapital 2024-12-31 11678660 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 11678660
CHP Actuation Ltd
Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11678660
31 December 2025 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 212,582 67,315
212,582 67,315
CURRENT ASSETS
Debtors 5 773,473 935,177
Cash at bank and in hand 91,071 218,754
864,544 1,153,931
Creditors: Amounts Falling Due Within One Year 6 (377,196 ) (513,007 )
NET CURRENT ASSETS (LIABILITIES) 487,348 640,924
TOTAL ASSETS LESS CURRENT LIABILITIES 699,930 708,239
Creditors: Amounts Falling Due After More Than One Year 7 (44,250 ) (8,756 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (53,068 ) (16,732 )
NET ASSETS 602,612 682,751
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 602,512 682,651
SHAREHOLDERS' FUNDS 602,612 682,751
Page 1
Page 2
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 Profit and Loss Account.
The financial statements were approved by the board of directors on 17 September 2026 and were signed on its behalf by:
Mr Christopher Lewis
Director
17th September 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CHP Actuation Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11678660 . The registered office is Unit 11 Vantage Point, Howley Park Road East, Leeds, LS27 0SU.
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 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:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. 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 profit and loss account as incurred.
Page 3
Page 4
2.5. 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: 12 (2024: 8)
12 8
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 January 2025 96,046
Additions 194,688
Disposals (15,290 )
As at 31 December 2025 275,444
Depreciation
As at 1 January 2025 28,731
Provided during the period 38,106
Disposals (3,975 )
As at 31 December 2025 62,862
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 December 2025 212,582
As at 1 January 2025 67,315
5. Debtors
31 December 2025 31 December 2024
£ £
Due within one year
Trade debtors 342,795 614,859
Other debtors 430,678 320,318
773,473 935,177
6. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 December 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,801 1,670
Trade creditors 153,815 167,798
Other creditors 2,477 10,050
Taxation and social security 209,103 333,489
377,196 513,007
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2025 31 December 2024
£ £
Net obligations under finance lease and hire purchase contracts 44,250 8,756
Page 5
Page 6
8. Obligations Under Finance Leases and Hire Purchase
31 December 2025 31 December 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,801 1,670
Later than one year and not later than five years 44,250 8,756
56,051 10,426
56,051 10,426
9. Share Capital
31 December 2025 31 December 2024
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to the director:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Christopher Lewis 134,390 332,692 (251,903 ) - 215,179
The above loan is unsecured, interest free and repayable on demand.
Page 6