Acorah Software Products - Accounts Production 19.4.351 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 09784581 Mr Richard Harding iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09784581 2024-10-31 09784581 2025-10-31 09784581 2024-11-01 2025-10-31 09784581 frs-core:CurrentFinancialInstruments 2025-10-31 09784581 frs-core:Non-currentFinancialInstruments 2025-10-31 09784581 frs-core:BetweenOneFiveYears 2025-10-31 09784581 frs-core:FurnitureFittings 2025-10-31 09784581 frs-core:FurnitureFittings 2024-11-01 2025-10-31 09784581 frs-core:FurnitureFittings 2024-10-31 09784581 frs-core:NetGoodwill 2025-10-31 09784581 frs-core:NetGoodwill 2024-11-01 2025-10-31 09784581 frs-core:NetGoodwill 2024-10-31 09784581 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 09784581 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 09784581 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 09784581 frs-core:MotorVehicles 2025-10-31 09784581 frs-core:MotorVehicles 2024-11-01 2025-10-31 09784581 frs-core:MotorVehicles 2024-10-31 09784581 frs-core:PlantMachinery 2025-10-31 09784581 frs-core:PlantMachinery 2024-11-01 2025-10-31 09784581 frs-core:PlantMachinery 2024-10-31 09784581 frs-core:WithinOneYear 2025-10-31 09784581 frs-core:ShareCapital 2025-10-31 09784581 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09784581 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09784581 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09784581 frs-bus:SmallEntities 2024-11-01 2025-10-31 09784581 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09784581 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09784581 frs-bus:Director1 2024-11-01 2025-10-31 09784581 frs-countries:EnglandWales 2024-11-01 2025-10-31 09784581 2023-10-31 09784581 2024-10-31 09784581 2023-11-01 2024-10-31 09784581 frs-core:CurrentFinancialInstruments 2024-10-31 09784581 frs-core:Non-currentFinancialInstruments 2024-10-31 09784581 frs-core:BetweenOneFiveYears 2024-10-31 09784581 frs-core:MotorVehicles 2023-11-01 2024-10-31 09784581 frs-core:WithinOneYear 2024-10-31 09784581 frs-core:ShareCapital 2024-10-31 09784581 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 09784581
Richard Harding Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09784581
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 155,469 195,656
155,469 195,656
CURRENT ASSETS
Stocks and work in progress 6 15,419 109,511
Debtors 7 262,264 170,675
Cash at bank and in hand 67,437 105,322
345,120 385,508
Creditors: Amounts Falling Due Within One Year 8 (290,434 ) (326,863 )
NET CURRENT ASSETS (LIABILITIES) 54,686 58,645
TOTAL ASSETS LESS CURRENT LIABILITIES 210,155 254,301
Creditors: Amounts Falling Due After More Than One Year 9 (51,999 ) (96,070 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (38,704 ) (48,914 )
NET ASSETS 119,452 109,317
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 119,352 109,217
SHAREHOLDERS' FUNDS 119,452 109,317
Page 1
Page 2
For the year ending 31 October 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
Mr Richard Harding
Director
17/10/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Richard Harding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09784581 . The registered office is Unit 19 Eurotech Park, Burrington Way, Plymouth, PL5 3FR.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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 over 20 years
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.5. 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.
2.6. Stocks and Work in Progress
Stocks and work in progress 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. 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: 15 (2024: 15)
15 15
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 15,000
As at 31 October 2025 15,000
Amortisation
As at 1 November 2024 15,000
As at 31 October 2025 15,000
Net Book Value
As at 31 October 2025 -
As at 1 November 2024 -
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 November 2024 30,799 23,059 268,615 12,665 335,138
Additions - 3,237 - 1,021 4,258
As at 31 October 2025 30,799 26,296 268,615 13,686 339,396
Depreciation
As at 1 November 2024 3,125 15,955 115,026 5,376 139,482
Provided during the period 1,384 2,585 38,397 2,079 44,445
As at 31 October 2025 4,509 18,540 153,423 7,455 183,927
Net Book Value
As at 31 October 2025 26,290 7,756 115,192 6,231 155,469
As at 1 November 2024 27,674 7,104 153,589 7,289 195,656
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles - 100,288
6. Stocks and work in progress
2025 2024
£ £
Materials 1,980 3,296
Work in progress 13,439 106,215
15,419 109,511
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 254,637 147,485
Other debtors 7,627 23,190
262,264 170,675
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 35,656 32,013
Trade creditors 34,814 93,353
Bank loans and overdrafts 7,907 10,319
Amounts owed to group undertakings 82,841 122,894
Other creditors 43,865 19,049
Taxation and social security 85,351 49,235
290,434 326,863
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 51,999 88,163
Bank loans - 7,907
51,999 96,070
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 35,656 32,013
Later than one year and not later than five years 51,999 88,163
87,655 120,176
87,655 120,176
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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