Acorah Software Products - Accounts Production 14.5.501 false true false 9 September 2022 30 September 2023 30 September 2023 14348673 Miss Abigail Clarke iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14348673 2022-09-08 14348673 2023-09-30 14348673 2022-09-09 2023-09-30 14348673 frs-core:CurrentFinancialInstruments 2023-09-30 14348673 frs-core:Non-currentFinancialInstruments 2023-09-30 14348673 frs-core:FurnitureFittings 2023-09-30 14348673 frs-core:FurnitureFittings 2022-09-09 2023-09-30 14348673 frs-core:FurnitureFittings 2022-09-08 14348673 frs-core:MotorVehicles 2023-09-30 14348673 frs-core:MotorVehicles 2022-09-09 2023-09-30 14348673 frs-core:MotorVehicles 2022-09-08 14348673 frs-core:PlantMachinery 2023-09-30 14348673 frs-core:PlantMachinery 2022-09-09 2023-09-30 14348673 frs-core:PlantMachinery 2022-09-08 14348673 frs-core:ShareCapital 2023-09-30 14348673 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 14348673 frs-bus:PrivateLimitedCompanyLtd 2022-09-09 2023-09-30 14348673 frs-bus:FilletedAccounts 2022-09-09 2023-09-30 14348673 frs-bus:SmallEntities 2022-09-09 2023-09-30 14348673 frs-bus:AuditExemptWithAccountantsReport 2022-09-09 2023-09-30 14348673 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-09 2023-09-30 14348673 frs-bus:OrdinaryShareClass1 2022-09-09 2023-09-30 14348673 frs-bus:OrdinaryShareClass1 2023-09-30 14348673 frs-core:DeferredTaxation 2022-09-09 2023-09-30 14348673 frs-core:DeferredTaxation 2023-09-30 14348673 frs-bus:Director1 2022-09-09 2023-09-30 14348673 frs-countries:EnglandWales 2022-09-09 2023-09-30
Registered number: 14348673
House Of Arwen Ltd
Unaudited Financial Statements
For the Period 9 September 2022 to 30 September 2023
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of House Of Arwen Ltd for the period 9 September 2022 to 30 September 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of House Of Arwen Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of House Of Arwen Ltd , as a body, in accordance with the terms of our engagement letter dated 09 October 2022. Our work has been undertaken solely to prepare for your approval the accounts of House Of Arwen Ltd and state those matters that we have agreed to state to the director of House Of Arwen Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than House Of Arwen Ltd and its director as a body for our work or for this report.
It is your duty to ensure that House Of Arwen Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of House Of Arwen Ltd . You consider that House Of Arwen Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of House Of Arwen Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
2nd April 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 14348673
30 September 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 50,527
50,527
CURRENT ASSETS
Stocks 5 732
Debtors 6 300
Cash at bank and in hand 6,450
7,482
Creditors: Amounts Falling Due Within One Year 7 (9,465 )
NET CURRENT ASSETS (LIABILITIES) (1,983 )
TOTAL ASSETS LESS CURRENT LIABILITIES 48,544
Creditors: Amounts Falling Due After More Than One Year 8 (37,678 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (7,381 )
NET ASSETS 3,485
CAPITAL AND RESERVES
Called up share capital 12 100
Profit and Loss Account 3,385
SHAREHOLDERS' FUNDS 3,485
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For the period 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 her 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
Miss Abigail Clarke
Director
2nd April 2024
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
House Of Arwen Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14348673 . The registered office is Unit 3, Building 2, The Colony Wilmslow , Altrincham Road, Wilmslow, Cheshire, SK9 4LY.
The trading address is 37 Saint Augustines Drive, Weston, Crewe, CW2 5FE.
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 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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Plant & Machinery 33% Straight line
Motor Vehicles 20% Straight line
Fixtures & Fittings 25% Reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
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2.6. 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 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: 1
1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 9 September 2022 - - - -
Additions 309 53,303 701 54,313
As at 30 September 2023 309 53,303 701 54,313
Depreciation
As at 9 September 2022 - - - -
Provided during the period 77 3,554 155 3,786
As at 30 September 2023 77 3,554 155 3,786
Net Book Value
As at 30 September 2023 232 49,749 546 50,527
As at 9 September 2022 - - - -
5. Stocks
30 September 2023
£
Stock 732
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6. Debtors
30 September 2023
£
Due within one year
Other debtors 300
300
7. Creditors: Amounts Falling Due Within One Year
30 September 2023
£
Net obligations under finance lease and hire purchase contracts 9,230
Other creditors 235
9,465
8. Creditors: Amounts Falling Due After More Than One Year
30 September 2023
£
Net obligations under finance lease and hire purchase contracts 37,678
37,678
9. Secured Creditors
Of the creditors the following amounts are secured.
30 September 2023
£
Net obligations under finance lease and hire purchase contracts 46,908
10. Deferred Taxation
The provision for deferred tax is made up as follows:
30 September 2023
£
Other timing differences 7,381
11. Provisions for Liabilities
Deferred Tax Total
£ £
Additions 7,381 7,381
Balance at 30 September 2023 7,381 7,381
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12. Share Capital
30 September 2023
Allotted, called up and fully paid £
100 Ordinary Shares of £ 1.00 each 100
Page 7