Acorah Software Products - Accounts Production 13.8.831 false true false 24 November 2021 31 March 2023 31 March 2023 13579503 Mr C A Harris Mr J H Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13579503 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 13579503 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 13579503 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 13579503 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-11-24 2023-03-31 13579503 frs-bus:Original frs-core:AllSubsidiaries 2021-11-24 2023-03-31 13579503 frs-bus:Original frs-core:KeyManagementPersonnel 2021-11-24 2023-03-31 13579503 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2021-11-24 2023-03-31 13579503 frs-bus:Original frs-core:OtherRelatedParties 2021-11-24 2023-03-31 13579503 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2021-11-24 2023-03-31 13579503 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2023-03-31 13579503 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2023-03-31 13579503 frs-bus:Original 18 2021-11-24 2023-03-31 13579503 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2023-03-31 13579503 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2023-03-31 13579503 frs-bus:Original 19 2021-11-24 2023-03-31 13579503 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2023-03-31 13579503 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2023-03-31 13579503 frs-bus:Original 20 2021-11-24 2023-03-31 13579503 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2023-03-31 13579503 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2023-03-31 13579503 frs-bus:Original dpl-frs:Item1 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:Item1 2021-11-23 13579503 frs-bus:Original dpl-frs:Item1 2023-03-31 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-11-23 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2023-03-31 13579503 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:Item2 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:Item2 2021-11-23 13579503 frs-bus:Original dpl-frs:Item2 2023-03-31 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-11-23 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2023-03-31 13579503 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:Item3 2021-11-24 2023-03-31 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dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:Item5 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:Item5 2021-11-23 13579503 frs-bus:Original dpl-frs:Item5 2023-03-31 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-11-23 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2023-03-31 13579503 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:Item6 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:Item6 2021-11-23 13579503 frs-bus:Original dpl-frs:Item6 2023-03-31 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-11-23 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2023-03-31 13579503 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:Item7 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:Item7 2021-11-23 13579503 frs-bus:Original dpl-frs:Item7 2023-03-31 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-11-23 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2023-03-31 13579503 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:Item8 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:Item8 2021-11-23 13579503 frs-bus:Original dpl-frs:Item8 2023-03-31 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-11-23 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2023-03-31 13579503 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:Item9 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:Item9 2021-11-23 13579503 frs-bus:Original dpl-frs:Item9 2023-03-31 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-11-23 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2023-03-31 13579503 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:Item10 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:Item10 2021-11-23 13579503 frs-bus:Original dpl-frs:Item10 2023-03-31 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-11-23 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2023-03-31 13579503 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:Item11 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:Item11 2021-11-23 13579503 frs-bus:Original dpl-frs:Item11 2023-03-31 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-11-23 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2023-03-31 13579503 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:Item12 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:Item12 2021-11-23 13579503 frs-bus:Original dpl-frs:Item12 2023-03-31 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-11-23 13579503 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2023-03-31 13579503 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-24 2023-03-31 13579503 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-24 2023-03-31 13579503 frs-bus:Original 1 2021-11-24 2023-03-31 13579503 frs-bus:Original frs-countries:EnglandWales 2021-11-24 2023-03-31
Registered number: 13579503
Harith Estates Limited
Unaudited Financial Statements
For the Period 24 November 2021 to 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13579503
31 March 2023
Notes £ £
FIXED ASSETS
Investment Properties 4 1,112,283
1,112,283
CURRENT ASSETS
Debtors 5 11,520
Cash at bank and in hand 30,228
41,748
Creditors: Amounts Falling Due Within One Year 6 (111,461 )
NET CURRENT ASSETS (LIABILITIES) (69,713 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,042,570
Creditors: Amounts Falling Due After More Than One Year 7 (1,061,254 )
NET LIABILITIES (18,684 )
CAPITAL AND RESERVES
Called up share capital 8 2
Profit and Loss Account (18,686 )
SHAREHOLDERS' FUNDS (18,684)
Page 1
Page 2
For the period ending 31 March 2023 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 C A Harris
Director
Mr J H Smith
Director
20/10/2023
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Harith Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13579503 . The registered office is Oceanic House Cracknore Hard, Marchwood, Southampton, Hampshire, SO40 4ZD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard
applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as
applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.3. Investment Properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date.  Changes in fair value are recognised in the profit and loss account.
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised when the company becomes party to the contractual provisions of the
instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the financial asset is measured at the present value of the future receipts discounted at a market rate of interest.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to 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.
Basic financial liabilities
Basic financial liabilities, including other creditors and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.
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2.5. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was as follows: 2
2
4. Investment Property
31 March 2023
£
Fair Value
As at 24 November 2021 -
Additions 1,112,283
As at 31 March 2023 1,112,283
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
31 March 2023
£
Cost 1,112,283
It is the opinion of the directors that the value at 31 March 2023 was £1,112,283  based on rental yield.
5. Debtors
31 March 2023
£
Due within one year
Prepayments and accrued income 4,434
Deferred tax current asset 7,085
Called up share capital not paid 1
11,520
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6. Creditors: Amounts Falling Due Within One Year
31 March 2023
£
Other loans 50,000
Other creditors 28,333
Accruals and deferred income 12,129
Directors' loan accounts 20,999
111,461
7. Creditors: Amounts Falling Due After More Than One Year
31 March 2023
£
Other loans 656,254
Directors loan account 405,000
1,061,254
8. Share Capital
31 March 2023
Allotted, called up and fully paid £
2 Ordinary Shares of £ 1.00 each 2
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