Acorah Software Products - Accounts Production 14.4.601 false true false 26 September 2022 30 September 2023 30 September 2023 14377641 Mr Thomas Harris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14377641 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-25 14377641 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 14377641 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 14377641 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 14377641 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-26 2023-09-30 14377641 frs-core:AllSubsidiaries 2022-09-26 2023-09-30 14377641 frs-core:KeyManagementPersonnel 2022-09-26 2023-09-30 14377641 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-26 2023-09-30 14377641 frs-core:OtherRelatedParties 2022-09-26 2023-09-30 14377641 2022-09-25 14377641 2023-09-30 14377641 2022-09-26 2023-09-30 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Registered number: 14377641
Fp Harris Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14377641
2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 4,465
4,465
CURRENT ASSETS
Stocks 5 3,147
Debtors 6 352
Cash at bank and in hand 1,732
5,231
Creditors: Amounts Falling Due Within One Year 7 (17,015 )
NET CURRENT ASSETS (LIABILITIES) (11,784 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,319 )
NET LIABILITIES (7,319 )
CAPITAL AND RESERVES
Called up share capital 8 1
Profit and Loss Account (7,320 )
SHAREHOLDERS' FUNDS (7,319)
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Page 2
For the year ending 30 September 2023 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 Thomas Harris
Director
28/03/2024
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
Fp Harris Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14377641 . The registered office is C/O Smooth Accounting Limited, Building 1000 Lakeside North Harbour, Western Road, Portsmouth, PO6 3EN.
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. 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.
2.3. 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:
Motor Vehicles 25% Reducimg Balance
2.4. 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.
2.5. Financial Instruments
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
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2.6.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1
1
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 26 September 2022 -
Additions 5,495
As at 30 September 2023 5,495
Depreciation
As at 26 September 2022 -
Provided during the period 1,030
As at 30 September 2023 1,030
Net Book Value
As at 30 September 2023 4,465
As at 26 September 2022 -
5. Stocks
2023
£
Stock 3,147
3,147
6. Debtors
2023
£
Due within one year
Other debtors 352
352
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7. Creditors: Amounts Falling Due Within One Year
2023
£
Trade creditors 1,013
Other creditors 14,318
Taxation and social security 1,684
17,015
8. Share Capital
2023
£
Allotted, Called up and fully paid 1
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