Acorah Software Products - Accounts Production 15.0.500 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 06708282 Mr Robert Hindle Mr Carl White Mr Neil Leetham Mr Mark Rugg Mr Paul Norton Mrs Michelle Hindle Mrs Shireen White Mrs Susan Leetham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06708282 2023-03-31 06708282 2024-03-31 06708282 2023-04-01 2024-03-31 06708282 frs-core:CurrentFinancialInstruments 2024-03-31 06708282 frs-core:FurnitureFittings 2024-03-31 06708282 frs-core:FurnitureFittings 2023-04-01 2024-03-31 06708282 frs-core:FurnitureFittings 2023-03-31 06708282 frs-core:MotorVehicles 2024-03-31 06708282 frs-core:MotorVehicles 2023-04-01 2024-03-31 06708282 frs-core:MotorVehicles 2023-03-31 06708282 frs-core:PlantMachinery 2024-03-31 06708282 frs-core:PlantMachinery 2023-04-01 2024-03-31 06708282 frs-core:PlantMachinery 2023-03-31 06708282 frs-core:ShareCapital 2024-03-31 06708282 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06708282 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06708282 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 06708282 frs-bus:SmallEntities 2023-04-01 2024-03-31 06708282 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06708282 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 06708282 frs-bus:Director1 2023-04-01 2024-03-31 06708282 frs-bus:Director2 2023-04-01 2024-03-31 06708282 frs-bus:Director3 2023-04-01 2024-03-31 06708282 frs-bus:Director4 2023-04-01 2024-03-31 06708282 frs-bus:Director5 2023-04-01 2024-03-31 06708282 frs-bus:Director6 2023-04-01 2024-03-31 06708282 frs-bus:Director7 2023-04-01 2024-03-31 06708282 frs-bus:Director8 2023-04-01 2024-03-31 06708282 frs-countries:EnglandWales 2023-04-01 2024-03-31 06708282 2022-03-31 06708282 2023-03-31 06708282 2022-04-01 2023-03-31 06708282 frs-core:CurrentFinancialInstruments 2023-03-31 06708282 frs-core:ShareCapital 2023-03-31 06708282 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 06708282
White Hindle & Partners Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 06708282
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 166,630 178,160
166,630 178,160
CURRENT ASSETS
Debtors 5 1,000,367 1,035,971
Cash at bank and in hand 426,617 188,233
1,426,984 1,224,204
Creditors: Amounts Falling Due Within One Year 6 (404,676 ) (423,381 )
NET CURRENT ASSETS (LIABILITIES) 1,022,308 800,823
TOTAL ASSETS LESS CURRENT LIABILITIES 1,188,938 978,983
NET ASSETS 1,188,938 978,983
CAPITAL AND RESERVES
Called up share capital 7 330 325
Income Statement 1,188,608 978,658
SHAREHOLDERS' FUNDS 1,188,938 978,983
Page 1
Page 2
For the year ending 31 March 2024 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 Income Statement.
On behalf of the board
Mr Robert Hindle
Director
Mr Carl White
Director
Mr Neil Leetham
Director
30/07/2024
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
White Hindle & Partners Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06708282 . The registered office is Suite 2, The Point, Mayfield Road, Ilkley, LS29 8FL.
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 25% Reducing Balance
Motor Vehicles 15% Reducing Balance
Fixtures & Fittings 33% Straight line
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 year 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 asset reflects 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 year was: 4 (2023: 4)
4 4
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2023 537 186,370 35,515 222,422
Additions 762 - 17,915 18,677
As at 31 March 2024 1,299 186,370 53,430 241,099
Depreciation
As at 1 April 2023 529 12,395 31,338 44,262
Provided during the period 2 26,096 4,109 30,207
As at 31 March 2024 531 38,491 35,447 74,469
Net Book Value
As at 31 March 2024 768 147,879 17,983 166,630
As at 1 April 2023 8 173,975 4,177 178,160
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 613,164 1,035,777
Other taxes and social security - 194
613,164 1,035,971
Due after more than one year
Amounts owed by other participating interests 387,203 -
1,000,367 1,035,971
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 4,092 7,793
Corporation tax 178,253 165,514
VAT 200,499 239,761
Accruals and deferred income 1,106 1,046
Directors' loan accounts 20,726 9,267
404,676 423,381
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 330 325
Page 4
Page 5
8. Related Party Transactions
Hindle Properties LimitedUnder Common ControlAt the balance sheet date the amount owed by the related party was £136,300 (2023: Nil).

Hindle Properties Limited

Under Common Control

At the balance sheet date the amount owed by the related party was £136,300 (2023: Nil).

Ophia Holdings LimitedUnder Common ControlAt the balance sheet date the amount owed by the related party was £121,466 (2023: Nil).

Ophia Holdings Limited

Under Common Control

At the balance sheet date the amount owed by the related party was £121,466 (2023: Nil).

Leetham Holdings LimitedUnder Common ControlAt the balance sheet date the amount owed by the related party was £121,466 (2023: Nil).

Leetham Holdings Limited

Under Common Control

At the balance sheet date the amount owed by the related party was £121,466 (2023: Nil).

HLE Investments LimitedUnder Common ControlAt the balance sheet date the amount owed by the related party was £7,970 (2023: Nil).

HLE Investments Limited

Under Common Control

At the balance sheet date the amount owed by the related party was £7,970 (2023: Nil).

Page 5