Acorah Software Products - Accounts Production 12.4.009 false true 1 July 2021 30 June 2022 30 June 2022 07270453 Mr Alex Ashur Mrs Hannah Gilbert-Ashur iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07270453 2021-06-30 07270453 2022-06-30 07270453 2021-07-01 2022-06-30 07270453 frs-core:CurrentFinancialInstruments 2022-06-30 07270453 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 07270453 frs-core:Non-currentFinancialInstruments 2022-06-30 07270453 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 07270453 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 07270453 frs-core:CurrentFinancialInstruments 2022-06-30 07270453 frs-core:AfterOneYear 2021-07-01 2022-06-30 07270453 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 07270453 frs-core:BetweenOneFiveYears 2022-06-30 07270453 frs-core:ComputerEquipment 2022-06-30 07270453 frs-core:ComputerEquipment 2021-07-01 2022-06-30 07270453 frs-core:ComputerEquipment 2021-06-30 07270453 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Registered number: 07270453
Handisc Limited
Unaudited Financial Statements
For The Year Ended 30 June 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07270453
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 205,693 140,101
205,693 140,101
CURRENT ASSETS
Stocks 151,074 82,256
Debtors 4 340,450 314,663
Cash at bank and in hand 214,765 147,100
706,289 544,019
Creditors: Amounts Falling Due Within One Year 5 (366,774 ) (270,432 )
NET CURRENT ASSETS (LIABILITIES) 339,515 273,587
TOTAL ASSETS LESS CURRENT LIABILITIES 545,208 413,688
Creditors: Amounts Falling Due After More Than One Year 6 (63,120 ) (77,300 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (39,004 ) (27,004 )
NET ASSETS 443,084 309,384
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account 443,083 309,383
SHAREHOLDERS' FUNDS 443,084 309,384
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For the year ending 30 June 2022 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 Alex Ashur
Director
11 August 2022
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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 is recognised at the point that the customer takes delivery of the goods.
1.3. 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 and machinery 15% straight line
Motor vehicles 15% straight line
Furniture and fixtures 15% straight line
Computer equipment 25% straight line
1.4. 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.
1.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell.
1.6. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.
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1.7. 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.
1.8. 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.
1.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
2022 2021
Average number of employees, including directors, during the year 8 6
8 6
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3. Tangible Assets
Plant and machinery Motor vehicles Furniture and fixtures Computer equipment Total
£ £ £ £ £
Cost
As at 1 July 2021 61,001 102,854 12,148 55,086 231,089
Additions 71,471 - 576 16,955 89,002
As at 30 June 2022 132,472 102,854 12,724 72,041 320,091
Depreciation
As at 1 July 2021 9,155 37,934 4,159 39,740 90,988
Provided during the period 10,170 5,898 1,972 5,370 23,410
As at 30 June 2022 19,325 43,832 6,131 45,110 114,398
Net Book Value
As at 30 June 2022 113,147 59,022 6,593 26,931 205,693
As at 1 July 2021 51,846 64,920 7,989 15,346 140,101
4. Debtors
2022 2021
£ £
Due within one year
Trade debtors 198,903 183,460
Amounts owed by group undertakings 123,703 123,703
Other debtors 17,844 7,500
340,450 314,663
5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 5,034 5,034
Trade creditors 312,212 208,819
Bank loans and overdrafts 9,768 9,527
Other creditors 2,015 267
Taxation and social security 37,745 46,785
366,774 270,432
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6. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 33,197 37,610
Bank loans 29,923 39,690
63,120 77,300
7. Related Party Transactions
Handisc Holdings Ltd

Related party

Amount due from related party at the end of the year was £123,703 (2021 : £123,703).
8. General Information
Handisc Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07270453 . The registered office is Unit 22, Glenmore Business Park, Colebrook Way, Andover, Hants, England, SP10 3GZ.
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