Acorah Software Products - Accounts Production 14.5.601 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 09504942 Mr Alastair Bates Ms Juliet Moran iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09504942 2022-10-31 09504942 2023-10-31 09504942 2022-11-01 2023-10-31 09504942 frs-core:CurrentFinancialInstruments 2023-10-31 09504942 frs-core:Non-currentFinancialInstruments 2023-10-31 09504942 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 09504942 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-01 2023-10-31 09504942 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 09504942 frs-core:ShareCapital 2023-10-31 09504942 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 09504942 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 09504942 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 09504942 frs-bus:SmallEntities 2022-11-01 2023-10-31 09504942 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 09504942 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 09504942 frs-core:UnlistedNon-exchangeTraded 2023-10-31 09504942 frs-core:UnlistedNon-exchangeTraded 2022-10-31 09504942 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 09504942 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-10-31 09504942 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 09504942 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 09504942 frs-bus:Director1 2022-11-01 2023-10-31 09504942 frs-bus:Director2 2022-11-01 2023-10-31 09504942 frs-countries:EnglandWales 2022-11-01 2023-10-31 09504942 2021-10-31 09504942 2022-10-31 09504942 2021-11-01 2022-10-31 09504942 frs-core:CurrentFinancialInstruments 2022-10-31 09504942 frs-core:Non-currentFinancialInstruments 2022-10-31 09504942 frs-core:ShareCapital 2022-10-31 09504942 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 09504942
HS Group (Holdings) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Sempar Accountancy and Tax Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09504942
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 266,654 267,054
Investments 5 7,786 7,786
274,440 274,840
CURRENT ASSETS
Debtors 6 3,897 122
Cash at bank and in hand 49,070 17,563
52,967 17,685
Creditors: Amounts Falling Due Within One Year 7 (47,196 ) (14,002 )
NET CURRENT ASSETS (LIABILITIES) 5,771 3,683
TOTAL ASSETS LESS CURRENT LIABILITIES 280,211 278,523
Creditors: Amounts Falling Due After More Than One Year 8 (32,978 ) (34,658 )
NET ASSETS 247,233 243,865
CAPITAL AND RESERVES
Called up share capital 9 6,250 6,250
Profit and Loss Account 240,983 237,615
SHAREHOLDERS' FUNDS 247,233 243,865
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For the year ending 31 October 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 Alastair Bates
Director
Ms Juliet Moran
Director
26 March 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
HS Group (Holdings) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09504942 . The registered office is The Hub Trentham Business Quarter, Bellringer Road, Stoke-On-Trent, Staffordhisre, ST4 8GB.
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 rental income. 
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:
Leasehold 50 year straight line with a £250k residual value
2.4. 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.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.6. Consolidation
The company has taken advantage of the option not to prepare consolidated finanical statements on the basis that the company and its subsidiary undertaking comprise a small group as defined by Companies Act 2006. 
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2.7. Fixed asset investments
Unlisted investments are included at cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Land & Property
Leasehold
£
Cost
As at 1 November 2022 270,000
As at 31 October 2023 270,000
Depreciation
As at 1 November 2022 2,946
Provided during the period 400
As at 31 October 2023 3,346
Net Book Value
As at 31 October 2023 266,654
As at 1 November 2022 267,054
5. Investments
Unlisted
£
Cost
As at 1 November 2022 7,786
As at 31 October 2023 7,786
Provision
As at 1 November 2022 -
As at 31 October 2023 -
Net Book Value
As at 31 October 2023 7,786
As at 1 November 2022 7,786
Investments include shares owned in subsidiary Hosting Systems Limited. Hosting Systems Limited was incorporated in England and Wales. 
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,842 122
Prepayments and accrued income 55 -
3,897 122
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 5,076 179
Corporation tax 5,288 3,256
VAT 30,021 601
Other creditors - 3,995
Accruals and deferred income 5,971 5,971
Government grants within one year 840 -
47,196 14,002
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Government grants after one year 32,978 34,658
32,978 34,658
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 6,250 6,250
10. Directors Advances, Credits and Guarantees
Aggregate dividends paid to directors £128,007 (2022: £147,190)
11. Related Party Transactions
Dividends received from subsidiary company £113,583 (2022: £137,190).
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