Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC562140 Mrs Skerry Read Mr Simon Shaw Mrs Suzanne Irvine Mr Michael Read Halux Holdings Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC562140 2025-01-31 SC562140 2026-01-31 SC562140 2025-02-01 2026-01-31 SC562140 frs-core:CurrentFinancialInstruments 2026-01-31 SC562140 frs-core:NetGoodwill 2026-01-31 SC562140 frs-core:NetGoodwill 2025-02-01 2026-01-31 SC562140 frs-core:NetGoodwill 2025-01-31 SC562140 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-01-31 SC562140 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-01 2026-01-31 SC562140 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 SC562140 frs-core:PlantMachinery 2026-01-31 SC562140 frs-core:PlantMachinery 2025-02-01 2026-01-31 SC562140 frs-core:PlantMachinery 2025-01-31 SC562140 frs-core:ShareCapital 2026-01-31 SC562140 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC562140 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC562140 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC562140 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC562140 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC562140 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC562140 1 2025-02-01 2026-01-31 SC562140 frs-bus:Director1 2025-02-01 2026-01-31 SC562140 frs-bus:Director2 2025-02-01 2026-01-31 SC562140 frs-bus:Director3 2025-02-01 2026-01-31 SC562140 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 SC562140 frs-countries:Scotland 2025-02-01 2026-01-31 SC562140 2024-01-31 SC562140 2025-01-31 SC562140 2024-02-01 2025-01-31 SC562140 frs-core:CurrentFinancialInstruments 2025-01-31 SC562140 frs-core:ShareCapital 2025-01-31 SC562140 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC562140
Hampton & Associates Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
The Wow Company UK Ltd
3rd Floor, 86-90 Paul Street
London
EC2A 4NE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: SC562140
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 32,406 44,965
32,406 44,965
CURRENT ASSETS
Stocks 6 15,671 102,621
Debtors 7 224,387 241,698
Cash at bank and in hand 540,330 425,000
780,388 769,319
Creditors: Amounts Falling Due Within One Year 8 (201,212 ) (206,750 )
NET CURRENT ASSETS (LIABILITIES) 579,176 562,569
TOTAL ASSETS LESS CURRENT LIABILITIES 611,582 607,534
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,000 ) (4,000 )
NET ASSETS 609,582 603,534
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 609,482 603,434
SHAREHOLDERS' FUNDS 609,582 603,534
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For the year ending 31 January 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 Profit and Loss Account.
On behalf of the board
Mrs Suzanne Irvine
Director
27 October 2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Hampton & Associates Ltd is a private company, limited by shares, incorporated in Scotland, the registered number is SC562140 . The registered office is 34 Albyn Place, Aberdeen, Scotland, AB10 1YL.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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 improvements 10% Straight line
Plant and machinery etc 15%, 25% and 33% Straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. 
Assets acquired under hire purchase contracts are depreciated over their useful lives.
Assets acquired under finance leases are depreciated over the shorter of the lease term and 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 profit and loss account as incurred.
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2.6. Stocks and Work in Progress
Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.
Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.
Other debtors and creditors are measured at amortised cost using the effective interest rate method. 
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.
Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received.
2.8. Foreign Currencies
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.
2.9. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 
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 asset reflects 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.
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2.10. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2025: 18)
18 18
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2025 27,000
As at 31 January 2026 27,000
Amortisation
As at 1 February 2025 27,000
As at 31 January 2026 27,000
Net Book Value
As at 31 January 2026 -
As at 1 February 2025 -
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5. Tangible Assets
Land & Property
Leasehold improvements Plant and machinery etc Total
£ £ £
Cost
As at 1 February 2025 66,199 85,235 151,434
Additions - 2,298 2,298
Disposals - (2,515 ) (2,515 )
As at 31 January 2026 66,199 85,018 151,217
Depreciation
As at 1 February 2025 35,957 70,512 106,469
Provided during the period 6,620 8,237 14,857
Disposals - (2,515 ) (2,515 )
As at 31 January 2026 42,577 76,234 118,811
Net Book Value
As at 31 January 2026 23,622 8,784 32,406
As at 1 February 2025 30,242 14,723 44,965
6. Stocks
2026 2025
£ £
Work in progress 15,671 102,621
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 210,124 224,828
Other debtors 14,263 16,870
224,387 241,698
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8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 15,898 20,228
Amounts owed to group undertakings 36,385 12,375
Other creditors 92,498 78,759
Taxation and social security 56,431 95,388
201,212 206,750
9. Related Party Transactions
The amount due to the parent company at the year end was £36,385 (2025 : £12,375).
10. Ultimate Controlling Party
The company's ultimate controlling party is Halux Holdings Ltd by virtue of ownership of 100% of the issued share capital in the company as of 29 October 2024. The registered office of Halux Holdings Ltd is: 34 Albyn Place, Aberdeen, Scotland, AB10 1YL.
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