Acorah Software Products - Accounts Production 12.4.009 false true true 1 June 2021 31 May 2022 31 May 2022 00388089 Mr K J Hewlett Mr R T Hewlett Mr K J Hewlett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00388089 2021-05-31 00388089 2022-05-31 00388089 2021-06-01 2022-05-31 00388089 frs-core:CurrentFinancialInstruments 2022-05-31 00388089 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 00388089 frs-core:Non-currentFinancialInstruments 2022-05-31 00388089 frs-core:Non-currentFinancialInstruments 2021-06-01 2022-05-31 00388089 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 00388089 frs-core:CurrentFinancialInstruments 2022-05-31 00388089 frs-core:AfterOneYear 2021-06-01 2022-05-31 00388089 frs-core:BetweenOneFiveYears 2021-06-01 2022-05-31 00388089 frs-core:BetweenOneFiveYears 2022-05-31 00388089 frs-core:ComputerEquipment 2022-05-31 00388089 frs-core:ComputerEquipment 2021-06-01 2022-05-31 00388089 frs-core:ComputerEquipment 2021-05-31 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Registered number: 00388089
J.J.Hewlett Limited
Unaudited Financial Statements
For The Year Ended 31 May 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 00388089
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 133,190 140,819
133,190 140,819
CURRENT ASSETS
Stocks 4 3,950 3,150
Debtors 5 9,224 8,032
Cash at bank and in hand 65,200 63,579
78,374 74,761
Creditors: Amounts Falling Due Within One Year 6 (34,979 ) (45,619 )
NET CURRENT ASSETS (LIABILITIES) 43,395 29,142
TOTAL ASSETS LESS CURRENT LIABILITIES 176,585 169,961
PROVISIONS FOR LIABILITIES
Deferred Taxation (39,423 ) (43,420 )
NET ASSETS 137,162 126,541
CAPITAL AND RESERVES
Called up share capital 7 9,000 9,000
Revaluation reserve 9 170,567 170,567
Profit and Loss Account (42,405 ) (53,026 )
SHAREHOLDERS' FUNDS 137,162 126,541
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For the year ending 31 May 2022 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
Mr K J Hewlett
Director
7 September 2022
The notes on pages 3 to 7 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 have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
1.2. Going Concern Disclosure
The company is able to meet its day to day working capital requirements through the support of the directors and the company's creditors. Therefore the directors consider it appropriate to prepare financial statements on the going concern basis.
1.3. 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.

1.4. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:
Freehold No depreciation
Leasehold 2% straight line
Plant and machinery 25% reducing balance
Motor vehicles 25% reducing balance
Fixtures and fittings 25% reducing balance
1.5. Investment Properties
Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss. If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis.

1.6. 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.
1.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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1.8. 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.
1.9. Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating
unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
1.10. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
1.11. Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2021: 3)
3 3
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3. Tangible Assets
Land & Property
Freehold Leasehold Plant and machinery Motor vehicles
£ £ £ £
Cost
As at 1 June 2021 53,000 200,000 41,867 44,945
As at 31 May 2022 53,000 200,000 41,867 44,945
Depreciation
As at 1 June 2021 - 126,699 40,505 31,846
Provided during the period - 4,000 340 3,275
As at 31 May 2022 - 130,699 40,845 35,121
Net Book Value
As at 31 May 2022 53,000 69,301 1,022 9,824
As at 1 June 2021 53,000 73,301 1,362 13,099
Fixtures and fittings Total
£ £
Cost
As at 1 June 2021 2,043 341,855
As at 31 May 2022 2,043 341,855
Depreciation
As at 1 June 2021 1,986 201,036
Provided during the period 14 7,629
As at 31 May 2022 2,000 208,665
Net Book Value
As at 31 May 2022 43 133,190
As at 1 June 2021 57 140,819
4. Stocks
2022 2021
£ £
Stock 3,950 3,150
3,950 3,150
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5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 1,386 2,453
Prepayments and accrued income 170 -
Other debtors 5,000 5,000
VAT 655 579
Net wages 2,013 -
9,224 8,032
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 3,252 3,317
Corporation tax 2,334 9,231
Other taxes and social security 2,014 1,901
Other creditors 317 317
Directors' loan accounts 27,062 30,853
34,979 45,619
7. Share Capital
2022 2021
Allotted, Called up and fully paid 9,000 9,000
8. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
9. Reserves
Revaluation Reserve
£
As at 1 June 2021 170,567
As at 31 May 2022 170,567
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10. Related Party Transactions
The following related party transactions were undertaken during the year:

A director withdrew amounts totalling £4,350 (2021: £11,771) and introduced £1,812 (2021: £7,370). At the year end, the company owed the director £15,390 (2021: £17,928).

A director withdrew amounts totalling £1,254 (2021: £1,675) and introduced £Nil (2021: £Nil). At the year end, the company owed the director £11,671 (2021: £12,925).

No dividends were paid to the directors in respect of their shareholdings.

Remuneration was paid to key management personnel during the year totalling £40,499 (2021: £37,800)

The company had a brought forward loan to a partnership, under common control, of £5,000 at the start of the year. The loan is interest free and repayable on demand. At the balance sheet date the partnership owed the company £5,000.

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
11. General Information
J.J.Hewlett Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00388089 . The registered office is 11 Liverpool Road, Crosby, Liverpool, Merseyside, L23 2SA.
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