Acorah Software Products - Accounts Production 19.3.600 false true 28 February 2025 29 February 2024 false 1 March 2025 28 February 2026 28 February 2026 05707120 Brian Boreham Andrew Maslin Simon Pass iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05707120 2025-02-28 05707120 2026-02-28 05707120 2025-03-01 2026-02-28 05707120 frs-core:CurrentFinancialInstruments 2026-02-28 05707120 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-02-28 05707120 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 05707120 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 05707120 frs-core:ShareCapital 2026-02-28 05707120 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 05707120 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 05707120 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 05707120 frs-bus:SmallEntities 2025-03-01 2026-02-28 05707120 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 05707120 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 05707120 frs-bus:Director1 2025-03-01 2026-02-28 05707120 frs-bus:Director2 2025-03-01 2026-02-28 05707120 frs-bus:Director3 2025-03-01 2026-02-28 05707120 frs-countries:EnglandWales 2025-03-01 2026-02-28 05707120 2024-02-28 05707120 2025-02-28 05707120 2024-02-29 2025-02-28 05707120 frs-core:CurrentFinancialInstruments 2025-02-28 05707120 frs-core:ShareCapital 2025-02-28 05707120 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 05707120
Heath Roads Limited
Financial Statements
For The Year Ended 28 February 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05707120
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 51,388 55,526
51,388 55,526
CURRENT ASSETS
Cash at bank and in hand 20,573 13,914
20,573 13,914
Creditors: Amounts Falling Due Within One Year 5 (700 ) (687 )
NET CURRENT ASSETS (LIABILITIES) 19,873 13,227
TOTAL ASSETS LESS CURRENT LIABILITIES 71,261 68,753
NET ASSETS 71,261 68,753
CAPITAL AND RESERVES
Called up share capital 40 40
Profit and Loss Account 71,221 68,713
SHAREHOLDERS' FUNDS 71,261 68,753
Page 1
Page 2
For the year ending 28 February 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
Andrew Maslin
Director
22 May 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Heath Roads Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05707120 . The registered office is C/o Dean Wilson LLP, Ridgeland House, 165 Dyke Road, Brighton, East Sussex, BN3 1TL.
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:
Freehold Straight line over 20 years
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: 3)
- 3
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 March 2025 82,765
As at 28 February 2026 82,765
Depreciation
As at 1 March 2025 27,239
Provided during the period 4,138
As at 28 February 2026 31,377
Net Book Value
As at 28 February 2026 51,388
As at 1 March 2025 55,526
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 200 200
Accruals and deferred income 500 487
700 687
Page 4