Acorah Software Products - Accounts Production 13.7.148 false 1 January 2021 31 December 2021 31 December 2021 04919577 Mr Malcolm Herring iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04919577 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 04919577 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 04919577 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 04919577 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-01-01 2021-12-31 04919577 frs-core:AllSubsidiaries 2021-01-01 2021-12-31 04919577 frs-core:KeyManagementPersonnel 2021-01-01 2021-12-31 04919577 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-01-01 2021-12-31 04919577 frs-core:OtherRelatedParties 2021-01-01 2021-12-31 04919577 2020-12-31 04919577 2021-12-31 04919577 2021-01-01 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 04919577 frs-core:Non-currentFinancialInstruments 2021-12-31 04919577 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 2021-12-31 04919577 frs-core:AfterOneYear 2021-01-01 2021-12-31 04919577 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 04919577 frs-core:BetweenOneFiveYears 2021-12-31 04919577 frs-core:ComputerEquipment 2021-12-31 04919577 frs-core:ComputerEquipment 2021-01-01 2021-12-31 04919577 frs-core:ComputerEquipment 2020-12-31 04919577 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 04919577 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 04919577 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 04919577 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 04919577 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04919577 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-12-31 04919577 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-12-31 04919577 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 04919577 frs-countries:UnitedKingdom 2021-01-01 2021-12-31 04919577 frs-countries:Europe 2021-01-01 2021-12-31 04919577 frs-countries:NorthAmerica 2021-01-01 2021-12-31 04919577 frs-countries:SouthAmerica 2021-01-01 2021-12-31 04919577 frs-countries:Asia 2021-01-01 2021-12-31 04919577 frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 04919577 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 04919577 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 04919577 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 04919577 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 04919577 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 04919577 frs-bus:FullAccounts 2021-01-01 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frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 04919577 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 04919577 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 04919577 frs-bus:OrdinaryShareClass1 2020-12-31 04919577 frs-bus:OrdinaryShareClass1 2021-12-31 04919577 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 04919577 frs-bus:OrdinaryShareClass2 2020-12-31 04919577 frs-bus:OrdinaryShareClass2 2021-12-31 04919577 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 04919577 frs-bus:OrdinaryShareClass3 2020-12-31 04919577 frs-bus:OrdinaryShareClass3 2021-12-31 04919577 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 04919577 frs-bus:OrdinaryShareClass4 2020-12-31 04919577 frs-bus:OrdinaryShareClass4 2021-12-31 04919577 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 04919577 frs-bus:OrdinaryShareClass5 2020-12-31 04919577 frs-bus:OrdinaryShareClass5 2021-12-31 04919577 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 04919577 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2021-12-31 04919577 frs-core:Provisions 2021-01-01 2021-12-31 04919577 frs-core:Provisions 2020-12-31 04919577 frs-core:Provisions 2021-12-31 04919577 frs-core:Provisions 2021-01-01 2021-12-31 04919577 frs-core:Provisions 2020-12-31 04919577 frs-core:Provisions 2021-12-31 04919577 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 04919577 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 04919577 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 04919577 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 04919577 frs-core:Share-basedPaymentsDeferredTax 2021-12-31 04919577 frs-core:TaxCreditsDeferredTax 2021-12-31 04919577 frs-core:CostValuation 2020-12-31 04919577 frs-core:AdditionsToInvestments 2021-12-31 04919577 frs-core:DisposalsRepaymentsInvestments 2021-12-31 04919577 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 04919577 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 04919577 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 04919577 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 04919577 frs-core:CostValuation 2021-12-31 04919577 frs-core:ProvisionsForImpairmentInvestments 2020-12-31 04919577 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 04919577 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 04919577 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 04919577 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 04919577 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 04919577 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 04919577 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 04919577 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 04919577 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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 04919577 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 04919577 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 04919577 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 04919577 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 04919577 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 04919577 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 04919577 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 04919577 frs-core:UnlistedNon-exchangeTraded 2021-12-31 04919577 frs-core:UnlistedNon-exchangeTraded 2020-12-31 04919577 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 04919577 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04919577 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04919577 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04919577 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04919577 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04919577 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04919577 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 04919577 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 04919577 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04919577 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04919577 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04919577 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04919577 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 04919577 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04919577 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04919577 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04919577 dpl-frs:CostSales 2021-01-01 2021-12-31 04919577 dpl-frs:CostSales 2020-12-31 04919577 dpl-frs:CostSales 2021-12-31 04919577 dpl-frs:DistributionCosts 2021-01-01 2021-12-31 04919577 dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 04919577 frs-bus:Director1 2021-01-01 2021-12-31 04919577 frs-bus:Director1 2020-12-31 04919577 frs-bus:Director1 2021-12-31 04919577 1 2021-01-01 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 1 2021-12-31 04919577 frs-core:Non-currentFinancialInstruments 1 2021-12-31 04919577 2 2021-01-01 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 2 2021-12-31 04919577 frs-core:Non-currentFinancialInstruments 2 2021-12-31 04919577 3 2021-01-01 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 3 2021-12-31 04919577 frs-core:Non-currentFinancialInstruments 3 2021-12-31 04919577 4 2021-01-01 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 4 2021-12-31 04919577 frs-core:Non-currentFinancialInstruments 4 2021-12-31 04919577 5 2021-01-01 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 5 2021-12-31 04919577 frs-core:Non-currentFinancialInstruments 5 2021-12-31 04919577 6 2021-01-01 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 6 2021-12-31 04919577 frs-core:Non-currentFinancialInstruments 6 2021-12-31 04919577 7 2021-01-01 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 7 2021-12-31 04919577 frs-core:Non-currentFinancialInstruments 7 2021-12-31 04919577 8 2021-01-01 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 8 2021-12-31 04919577 frs-core:Non-currentFinancialInstruments 8 2021-12-31 04919577 9 2021-01-01 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 9 2021-12-31 04919577 frs-core:Non-currentFinancialInstruments 9 2021-12-31 04919577 10 2021-01-01 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 10 2021-12-31 04919577 frs-core:Non-currentFinancialInstruments 10 2021-12-31 04919577 11 2021-01-01 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 11 2021-12-31 04919577 frs-core:Non-currentFinancialInstruments 11 2021-12-31 04919577 12 2021-01-01 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 12 2021-12-31 04919577 frs-core:Non-currentFinancialInstruments 12 2021-12-31 04919577 13 2021-01-01 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 13 2021-12-31 04919577 frs-core:Non-currentFinancialInstruments 13 2021-12-31 04919577 14 2021-01-01 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 14 2021-12-31 04919577 frs-core:Non-currentFinancialInstruments 14 2021-12-31 04919577 15 2021-01-01 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 15 2021-12-31 04919577 frs-core:Non-currentFinancialInstruments 15 2021-12-31 04919577 16 2021-01-01 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 16 2021-12-31 04919577 frs-core:Non-currentFinancialInstruments 16 2021-12-31 04919577 17 2021-01-01 2021-12-31 04919577 frs-core:CurrentFinancialInstruments 17 2021-12-31 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Registered number: 04919577
M J Herring & Son Limited
Unaudited Financial Statements
For The Year Ended 31 December 2021
Daverns
Chartered Accountants
Hardy House
Northbridge Road
Berkhamsted
Herts
HP4 1EF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04919577
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5 7
5 7
CURRENT ASSETS
Stocks 5 338 295
Debtors 6 28,591 26,044
Cash at bank and in hand 70 70
28,999 26,409
Creditors: Amounts Falling Due Within One Year 7 (16,345 ) (13,639 )
NET CURRENT ASSETS (LIABILITIES) 12,654 12,770
TOTAL ASSETS LESS CURRENT LIABILITIES 12,659 12,777
Creditors: Amounts Falling Due After More Than One Year 8 (8,690 ) (12,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (1 ) (2 )
NET ASSETS 3,968 775
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 3,868 675
SHAREHOLDERS' FUNDS 3,968 775
Page 1
Page 2
For the year ending 31 December 2021 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 Malcolm Herring
Director
11th October 2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten years.
1.4. 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:
Plant & Machinery 25% on reducing balance
1.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
1.6. 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 year 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 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.
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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2021 2020
Office and administration 1 1
1 1
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3. Intangible Assets
Goodwill
£
Cost
As at 1 January 2021 30,000
As at 31 December 2021 30,000
Amortisation
As at 1 January 2021 30,000
As at 31 December 2021 30,000
Net Book Value
As at 31 December 2021 -
As at 1 January 2021 -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2021 1,072
As at 31 December 2021 1,072
Depreciation
As at 1 January 2021 1,065
Provided during the period 2
As at 31 December 2021 1,067
Net Book Value
As at 31 December 2021 5
As at 1 January 2021 7
5. Stocks
2021 2020
£ £
Stock 338 295
338 295
6. Debtors
2021 2020
£ £
Due within one year
Trade debtors - 8,813
Other debtors 4,407 4,359
Director's loan account 24,184 12,872
28,591 26,044
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7. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors - 519
Bank loans and overdrafts 5,864 3,777
Corporation tax 4,885 4,532
Other taxes and social security 2,872 2,754
Other creditors 173 151
Accruals and deferred income 2,551 1,906
16,345 13,639
8. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans 8,690 12,000
8,690 12,000
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2021 2020
£ £
Deferred Tax 1 2
10. Provisions for Liabilities
Deferred Tax
£
As at 1 January 2021 2
Reversals (1 )
Balance at 31 December 2021 1
11. Share Capital
2021 2020
£ £
Allotted, Called up and fully paid 100 100
Value Number 2021 2020
Allotted, called up and fully paid £ £ £
Ordinary A shares 1 99 99 99
Ordinary B shares 1 1 1 1
100 100 100
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12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2021 Amounts advanced Amounts repaid Amounts written off As at 31 December 2021
£ £ £ £ £
Mr Malcolm Herring 12,872 29,516 18,204 - 24,184
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2021 2020
£ £
Mr Malcolm Herring - 8,000
13. General Information
M J Herring & Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04919577 . The registered office is Hardy House , Northbridge Road , Berkhamsted , Herts , HP4 1EF.
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