Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 06908234 Mrs Helen Moss Mr Steven Moss iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06908234 2025-03-31 06908234 2026-03-31 06908234 2025-04-01 2026-03-31 06908234 frs-core:CurrentFinancialInstruments 2026-03-31 06908234 frs-core:Non-currentFinancialInstruments 2026-03-31 06908234 frs-core:FurnitureFittings 2026-03-31 06908234 frs-core:FurnitureFittings 2025-04-01 2026-03-31 06908234 frs-core:FurnitureFittings 2025-03-31 06908234 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 06908234 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 06908234 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 06908234 frs-core:PlantMachinery 2026-03-31 06908234 frs-core:PlantMachinery 2025-04-01 2026-03-31 06908234 frs-core:PlantMachinery 2025-03-31 06908234 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 06908234 frs-bus:CompanyLimitedByGuarantee 2025-04-01 2026-03-31 06908234 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 06908234 frs-bus:SmallEntities 2025-04-01 2026-03-31 06908234 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06908234 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06908234 frs-bus:Director1 2025-04-01 2026-03-31 06908234 frs-bus:Director2 2025-04-01 2026-03-31 06908234 frs-countries:EnglandWales 2025-04-01 2026-03-31 06908234 2024-03-31 06908234 2025-03-31 06908234 2024-04-01 2025-03-31 06908234 frs-core:CurrentFinancialInstruments 2025-03-31 06908234 frs-core:Non-currentFinancialInstruments 2025-03-31 06908234 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 06908234
S & H Training & Development (UK) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Reid & Rose Accounting
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 06908234
2026 2025
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 192 255
192 255
CURRENT ASSETS
Debtors 5 20,487 23,659
Cash at bank and in hand 3,597 5,619
24,084 29,278
Creditors: Amounts Falling Due Within One Year 6 (7,251 ) (10,168 )
NET CURRENT ASSETS (LIABILITIES) 16,833 19,110
TOTAL ASSETS LESS CURRENT LIABILITIES 17,025 19,365
Creditors: Amounts Falling Due After More Than One Year 7 - (2,242 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (191 ) -
NET ASSETS 16,834 17,123
Income Statement 16,834 17,123
MEMBERS' FUNDS 16,834 17,123
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Page 2
For the year ending 31 March 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 Income Statement.
On behalf of the board
Mrs Helen Moss
Director
Mr Steven Moss
Director
01/06/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
S & H Training & Development (UK) Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 06908234 . The registered office is The Zone, St. Andrews Road, Huddersfield, HD1 6PT.
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
Sale of goods
Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the sale of goods and from the rendering of services. 
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:
Leasehold 25% reducing balance
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.4. Taxation - continued
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 surplus or deficit 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: 2 (2025: 2)
2 2
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2025 3,681 2,749 1,315 7,745
As at 31 March 2026 3,681 2,749 1,315 7,745
Depreciation
As at 1 April 2025 3,440 2,749 1,301 7,490
Provided during the period 60 - 3 63
As at 31 March 2026 3,500 2,749 1,304 7,553
Net Book Value
As at 31 March 2026 181 - 11 192
As at 1 April 2025 241 - 14 255
5. Debtors
2026 2025
as restated
£ £
Due within one year
Trade debtors 2,509 10,699
Other debtors 17,978 12,960
20,487 23,659
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6. Creditors: Amounts Falling Due Within One Year
2026 2025
as restated
£ £
Trade creditors 620 89
Bank loans and overdrafts 2,653 3,048
Other creditors 3,978 6,924
Taxation and social security - 107
7,251 10,168
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
as restated
£ £
Bank loans - 2,242
8. Deferred Taxation
The deferred tax liability recognised in the financial statements is attributable to timing differences arising on accelerated capital allowances.
2026 2025
as restated
£ £
Other timing differences 191 -
9. Related Party Transactions
During the year the company entered into transactions with Purple Dog Training Ltd, a company under the common control of the directors.
At 31 March 2026, the amount due from Purple Dog Training Ltd was £17,360 (2025: £12,960). The balance is unsecured, interest-free and repayable on demand.
10. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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