Acorah Software Products - Accounts Production 14.3.260 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 08166943 Mrs Margaret Hodgkinson Mr Albert Martin Hodgkinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08166943 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 08166943 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 08166943 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 08166943 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 08166943 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 08166943 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 08166943 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 08166943 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 08166943 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 08166943 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Registered number: 08166943
Hodgkinson Associates Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Lennards
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08166943
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2 2
Investments 5 104,486 139,545
104,488 139,547
CURRENT ASSETS
Cash at bank and in hand 661 143
661 143
Creditors: Amounts Falling Due Within One Year 6 (29,812 ) (76,318 )
NET CURRENT ASSETS (LIABILITIES) (29,151 ) (76,175 )
TOTAL ASSETS LESS CURRENT LIABILITIES 75,337 63,372
NET ASSETS 75,337 63,372
CAPITAL AND RESERVES
Called up share capital 7 100 100
Revaluation reserve 10 42,986 37,894
Profit and Loss Account 32,251 25,378
SHAREHOLDERS' FUNDS 75,337 63,372
Page 1
Page 2
For the year ending 31 December 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 Albert Martin Hodgkinson
Director
05/01/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hodgkinson Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08166943 . The registered office is 31 Great King Street, Macclesfield, Cheshire, SK11 6PL.
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. 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:
Computer Equipment 20% per annum of cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 1,167
As at 31 December 2023 1,167
Depreciation
As at 1 January 2023 1,165
As at 31 December 2023 1,165
Net Book Value
As at 31 December 2023 2
As at 1 January 2023 2
Page 3
Page 4
5. Investments
Other
£
Cost
As at 1 January 2023 139,545
Disposals (68,196 )
Revaluations 33,137
As at 31 December 2023 104,486
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 104,486
As at 1 January 2023 139,545
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 501 500
Directors' loan accounts 29,311 75,818
29,812 76,318
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mrs Margaret Hodgkinson 10,200 10,200
Mr Albert Martin Hodgkinson 9,800 9,800
Page 4
Page 5
9. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 20,000 20,000
20,000 20,000
10. Reserves
Revaluation Reserve
£
As at 1 January 2023 37,894
Surplus on revaluation 5,092
As at 31 December 2023 42,986
Page 5