Acorah Software Products - Accounts Production 19.4.300 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 12572520 Mr Richard Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12572520 2025-05-31 12572520 2026-05-31 12572520 2025-06-01 2026-05-31 12572520 frs-core:CurrentFinancialInstruments 2026-05-31 12572520 frs-core:Non-currentFinancialInstruments 2026-05-31 12572520 frs-core:ShareCapital 2026-05-31 12572520 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 12572520 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 12572520 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 12572520 frs-bus:SmallEntities 2025-06-01 2026-05-31 12572520 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 12572520 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 12572520 frs-bus:Director1 2025-06-01 2026-05-31 12572520 frs-bus:Director1 2025-05-31 12572520 frs-bus:Director1 2026-05-31 12572520 frs-countries:EnglandWales 2025-06-01 2026-05-31 12572520 2024-05-31 12572520 2025-05-31 12572520 2024-06-01 2025-05-31 12572520 frs-core:CurrentFinancialInstruments 2025-05-31 12572520 frs-core:Non-currentFinancialInstruments 2025-05-31 12572520 frs-core:ShareCapital 2025-05-31 12572520 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 12572520
Hereford Building Plastics Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12572520
2026 2025
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 4 357,702 395,582
Cash at bank and in hand 8,661 99,575
366,363 495,157
Creditors: Amounts Falling Due Within One Year 5 (6,945 ) (79,102 )
NET CURRENT ASSETS (LIABILITIES) 359,418 416,055
TOTAL ASSETS LESS CURRENT LIABILITIES 359,418 416,055
NET ASSETS 359,418 416,055
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 359,417 416,054
SHAREHOLDERS' FUNDS 359,418 416,055
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For the year ending 31 May 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 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
Mr Richard Davies
Director
7 October 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
Hereford Building Plastics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12572520 . The registered office is 42 Chartwell Road, Hereford, Herefordshire, HR1 2TU.
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. 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.
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2.4. Financial Instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year or on demand are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss in other operating expenses.
Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in nonconvertible preference and non puttable orrdinary shares which are measured at fair value, with changes recognised in the profit and loss. Derivative financial instruments are intially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Directors loans are recognised at transaction price.
Listed investments are measured at fair value with changes in fair value recognised in the profit and loss.
Other investments are recorded at cost less impairment.
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: 1 (2025: 1)
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4. Debtors
2026 2025
£ £
Due within one year
Corporation tax recoverable assets 7,008 -
VAT 294 -
Director's loan account - 22,082
7,302 22,082
Due after more than one year
Other debtors 350,400 373,500
357,702 395,582
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 416
Corporation tax - 62,185
VAT - 10,981
3D Windows Intercompany 4,659 3,159
Accruals and deferred income 2,262 2,361
Director's loan account 24 -
6,945 79,102
6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2025 Amounts advanced Amounts repaid Amounts written off As at 31 May 2026
£ £ £ £ £
Mr Richard Davies 22,082 34 (22,140 ) - (24 )
The above loan is unsecured and repayable on demand. Interest is applied at the official HMRC rate
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