Acorah Software Products - Accounts Production 19.4.351 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09164000 Ms Laura Murphy Mrs Nicole Kersh Mr James McElroy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09164000 2024-12-31 09164000 2025-12-31 09164000 2025-01-01 2025-12-31 09164000 frs-core:CurrentFinancialInstruments 2025-12-31 09164000 frs-core:Non-currentFinancialInstruments 2025-12-31 09164000 frs-core:ComputerEquipment 2025-12-31 09164000 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09164000 frs-core:ComputerEquipment 2024-12-31 09164000 frs-core:FurnitureFittings 2025-12-31 09164000 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09164000 frs-core:FurnitureFittings 2024-12-31 09164000 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 09164000 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 09164000 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 09164000 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 09164000 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09164000 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 09164000 frs-core:PlantMachinery 2025-12-31 09164000 frs-core:PlantMachinery 2025-01-01 2025-12-31 09164000 frs-core:PlantMachinery 2024-12-31 09164000 frs-core:ShareCapital 2025-12-31 09164000 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09164000 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09164000 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09164000 frs-bus:SmallEntities 2025-01-01 2025-12-31 09164000 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09164000 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09164000 frs-bus:Director1 2025-01-01 2025-12-31 09164000 frs-bus:Director1 2024-12-31 09164000 frs-bus:Director1 2025-12-31 09164000 frs-bus:Director2 2025-01-01 2025-12-31 09164000 frs-bus:Director3 2025-01-01 2025-12-31 09164000 frs-bus:Director3 2024-12-31 09164000 frs-bus:Director3 2025-12-31 09164000 frs-countries:EnglandWales 2025-01-01 2025-12-31 09164000 2023-12-31 09164000 2024-12-31 09164000 2024-01-01 2024-12-31 09164000 frs-core:CurrentFinancialInstruments 2024-12-31 09164000 frs-core:Non-currentFinancialInstruments 2024-12-31 09164000 frs-core:ShareCapital 2024-12-31 09164000 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09164000
The Hive Model Management Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Harris & Company (C.A.) Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09164000
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 140,933 232,937
140,933 232,937
CURRENT ASSETS
Debtors 5 743,541 744,263
Cash at bank and in hand 755,667 724,948
1,499,208 1,469,211
Creditors: Amounts Falling Due Within One Year 7 (1,150,567 ) (1,120,757 )
NET CURRENT ASSETS (LIABILITIES) 348,641 348,454
TOTAL ASSETS LESS CURRENT LIABILITIES 489,574 581,391
Creditors: Amounts Falling Due After More Than One Year 8 (22,326 ) (115,902 )
NET ASSETS 467,248 465,489
CAPITAL AND RESERVES
Called up share capital 9 10,000 10,000
Profit and Loss Account 457,248 455,489
SHAREHOLDERS' FUNDS 467,248 465,489
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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.
On behalf of the board
Ms Laura Murphy
Director
Mrs Nicole Kersh
Director
Mr James McElroy
Director
22 September 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
The Hive Model Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09164000 . The registered office is Park House Charlton Court Place, East Sutton, Maidstone, Kent, ME17 3AN .
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 represents commission and fees receivable from the provision of model agency and related services, together with expenses recharged to clients, net of value added tax.
Turnover is recognised when the related services have been provided and the company is entitled to the commission, fee or reimbursement.
Amounts collected on behalf of models are excluded from turnover.
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:
Right of Use Asset 33.33%
Leasehold Improvements 33%
Plant & Machinery 33%
Fixtures & Fittings 33%
Computer Equipment 33%
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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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: 11 (2024: 10)
11 10
4. Tangible Assets
Land & Property
Right of Use Asset Leasehold Improvements Plant & Machinery Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2025 262,986 14,658 17,765 1,906
Additions - - 1,593 -
As at 31 December 2025 262,986 14,658 19,358 1,906
Depreciation
As at 1 January 2025 46,266 10,526 11,029 1,906
Provided during the period 87,662 1,650 3,018 -
As at 31 December 2025 133,928 12,176 14,047 1,906
...CONTINUED
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Net Book Value
As at 31 December 2025 129,058 2,482 5,311 -
As at 1 January 2025 216,720 4,132 6,736 -
Computer Equipment Total
£ £
Cost
As at 1 January 2025 31,720 329,035
Additions 1,385 2,978
As at 31 December 2025 33,105 332,013
Depreciation
As at 1 January 2025 26,371 96,098
Provided during the period 2,652 94,982
As at 31 December 2025 29,023 191,080
Net Book Value
As at 31 December 2025 4,082 140,933
As at 1 January 2025 5,349 232,937
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 693,619 697,389
Other debtors 49,922 46,874
743,541 744,263
6. Current Asset Investments
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 11,577 34,581
Bank loans and overdrafts 38,335 29,573
Other creditors 848,173 862,686
Taxation and social security 252,482 193,917
1,150,567 1,120,757
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 22,326 115,902
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10,000 10,000
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Ms Laura Murphy 340 13 - - 353
Mr James McElroy 195 20 - - 215
The above loan is unsecured, interest free and repayable on demand.
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