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 04345658 M J Duggleby M J Duggleby true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04345658 2024-12-31 04345658 2025-12-31 04345658 2025-01-01 2025-12-31 04345658 frs-core:CurrentFinancialInstruments 2025-12-31 04345658 frs-core:Non-currentFinancialInstruments 2025-12-31 04345658 frs-core:BetweenOneFiveYears 2025-12-31 04345658 frs-core:ComputerEquipment 2025-12-31 04345658 frs-core:ComputerEquipment 2025-01-01 2025-12-31 04345658 frs-core:ComputerEquipment 2024-12-31 04345658 frs-core:MotorVehicles 2025-12-31 04345658 frs-core:MotorVehicles 2025-01-01 2025-12-31 04345658 frs-core:MotorVehicles 2024-12-31 04345658 frs-core:PlantMachinery 2025-12-31 04345658 frs-core:PlantMachinery 2025-01-01 2025-12-31 04345658 frs-core:PlantMachinery 2024-12-31 04345658 frs-core:WithinOneYear 2025-12-31 04345658 frs-core:ShareCapital 2025-12-31 04345658 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04345658 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04345658 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04345658 frs-bus:SmallEntities 2025-01-01 2025-12-31 04345658 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04345658 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04345658 1 2025-01-01 2025-12-31 04345658 frs-bus:Director1 2025-01-01 2025-12-31 04345658 frs-countries:EnglandWales 2025-01-01 2025-12-31 04345658 2023-12-31 04345658 2024-12-31 04345658 2024-01-01 2024-12-31 04345658 frs-core:CurrentFinancialInstruments 2024-12-31 04345658 frs-core:Non-currentFinancialInstruments 2024-12-31 04345658 frs-core:BetweenOneFiveYears 2024-12-31 04345658 frs-core:WithinOneYear 2024-12-31 04345658 frs-core:ShareCapital 2024-12-31 04345658 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04345658
High Specifications Testing Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04345658
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,142 23,023
17,142 23,023
CURRENT ASSETS
Stocks 5 4,400 4,630
Debtors 6 7,010 1,692
Cash at bank and in hand 761 4,123
12,171 10,445
Creditors: Amounts Falling Due Within One Year 7 (15,668 ) (10,617 )
NET CURRENT ASSETS (LIABILITIES) (3,497 ) (172 )
TOTAL ASSETS LESS CURRENT LIABILITIES 13,645 22,851
Creditors: Amounts Falling Due After More Than One Year 8 (3,050 ) (9,150 )
NET ASSETS 10,595 13,701
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account 10,594 13,700
SHAREHOLDERS' FUNDS 10,595 13,701
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
M J Duggleby
Director
24th September 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
High Specifications Testing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04345658 . The registered office is 93 Cow Lane, Bramcote, Nottingham, NG9 3BB.
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. 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 25% reducing balance
Computer Equipment 33% of cost
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 the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks 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. 
2.6. Taxation
Corporation 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 659 33,562 9,838 44,059
As at 31 December 2025 659 33,562 9,838 44,059
Depreciation
As at 1 January 2025 413 12,062 8,561 21,036
Provided during the period 62 5,375 444 5,881
As at 31 December 2025 475 17,437 9,005 26,917
Net Book Value
As at 31 December 2025 184 16,125 833 17,142
As at 1 January 2025 246 21,500 1,277 23,023
5. Stocks
2025 2024
£ £
Stock 4,400 4,630
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,334 1,349
Other debtors 1,676 343
7,010 1,692
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,100 6,100
Trade creditors 3,564 1,510
Corporation tax 2,774 1,050
Other taxes and social security 597 -
Other creditors 2,633 1,957
15,668 10,617
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,050 9,150
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,100 6,100
Later than one year and not later than five years 3,050 9,150
9,150 15,250
9,150 15,250
10. Ultimate Controlling Party
The company's ultimate controlling party is M J Duggleby by virtue of his ownership of the issued share capital in the company.
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