Acorah Software Products - Accounts Production 14.5.601 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 11449815 Mr P Draycott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11449815 2022-07-31 11449815 2023-07-31 11449815 2022-08-01 2023-07-31 11449815 frs-core:ShareCapital 2023-07-31 11449815 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 11449815 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 11449815 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 11449815 frs-bus:SmallEntities 2022-08-01 2023-07-31 11449815 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 11449815 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 11449815 frs-bus:Director1 2022-08-01 2023-07-31 11449815 frs-countries:EnglandWales 2022-08-01 2023-07-31 11449815 2021-07-31 11449815 2022-07-31 11449815 2021-08-01 2022-07-31 11449815 frs-core:ShareCapital 2022-07-31 11449815 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Registered number: 11449815
Hallmark Securities Ltd
Financial Statements
For The Year Ended 31 July 2023
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11449815
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 38,440 7,840
Cash at bank and in hand 15,021 142,074
53,461 149,914
Creditors: Amounts Falling Due Within One Year (38,560 ) (147,061 )
NET CURRENT ASSETS (LIABILITIES) 14,901 2,853
TOTAL ASSETS LESS CURRENT LIABILITIES 14,901 2,853
NET ASSETS 14,901 2,853
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 14,899 2,851
SHAREHOLDERS' FUNDS 14,901 2,853
For the year ending 31 July 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 P Draycott
Director
30/04/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Hallmark Securities Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11449815 . The registered office is 35B High Street, Lymington, SO41 9AF.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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.

Commission
Turnover from commssion 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. 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.
2.4. Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

2.5. Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2.6. Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 2
Page 3
4. Debtors
2023 2022
£ £
Due within one year
Amounts owed by participating interests 15,000 -
Other debtors 23,440 7,840
38,440 7,840
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
6. Related Party Transactions
Included within Debtors is an amount owed to the company of £15,000 (2022 - £0) from Draycott Surveyors Limited, a company under common control. 
Page 3