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 05202361 Mr David Hurst Mrs Susanne Hurst Mrs Susanne Hurst iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05202361 2023-03-31 05202361 2024-03-31 05202361 2023-04-01 2024-03-31 05202361 frs-core:CurrentFinancialInstruments 2024-03-31 05202361 frs-core:Non-currentFinancialInstruments 2024-03-31 05202361 frs-core:ComputerEquipment 2024-03-31 05202361 frs-core:ComputerEquipment 2023-04-01 2024-03-31 05202361 frs-core:ComputerEquipment 2023-03-31 05202361 frs-core:MotorVehicles 2024-03-31 05202361 frs-core:MotorVehicles 2023-04-01 2024-03-31 05202361 frs-core:MotorVehicles 2023-03-31 05202361 frs-core:PlantMachinery 2024-03-31 05202361 frs-core:PlantMachinery 2023-04-01 2024-03-31 05202361 frs-core:PlantMachinery 2023-03-31 05202361 frs-core:WithinOneYear 2024-03-31 05202361 frs-core:CapitalRedemptionReserve 2024-03-31 05202361 frs-core:ShareCapital 2024-03-31 05202361 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05202361 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05202361 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 05202361 frs-bus:SmallEntities 2023-04-01 2024-03-31 05202361 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05202361 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 05202361 frs-bus:Director1 2023-04-01 2024-03-31 05202361 frs-bus:Director2 2023-04-01 2024-03-31 05202361 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 05202361 frs-countries:EnglandWales 2023-04-01 2024-03-31 05202361 2022-03-31 05202361 2023-03-31 05202361 2022-04-01 2023-03-31 05202361 frs-core:CurrentFinancialInstruments 2023-03-31 05202361 frs-core:Non-currentFinancialInstruments 2023-03-31 05202361 frs-core:BetweenOneFiveYears 2023-03-31 05202361 frs-core:WithinOneYear 2023-03-31 05202361 frs-core:CapitalRedemptionReserve 2023-03-31 05202361 frs-core:ShareCapital 2023-03-31 05202361 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 05202361
H S Hurst Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Hammond Ford & Co Limited
Unit 6 Church Road
Barrow
Bury St. Edmunds
IP29 5AX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05202361
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,049 71,131
36,049 71,131
CURRENT ASSETS
Debtors 5 353,634 195,981
Cash at bank and in hand 1,504,791 1,356,322
1,858,425 1,552,303
Creditors: Amounts Falling Due Within One Year 6 (416,867 ) (429,966 )
NET CURRENT ASSETS (LIABILITIES) 1,441,558 1,122,337
TOTAL ASSETS LESS CURRENT LIABILITIES 1,477,607 1,193,468
Creditors: Amounts Falling Due After More Than One Year 7 - (11,881 )
NET ASSETS 1,477,607 1,181,587
CAPITAL AND RESERVES
Called up share capital 9 2 2
Capital redemption reserve 3 3
Profit and Loss Account 1,477,602 1,181,582
SHAREHOLDERS' FUNDS 1,477,607 1,181,587
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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 Profit and Loss Account.
On behalf of the board
Mr David Hurst
Director
2nd August 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
H S Hurst Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05202361 . The registered office is 6 Berry Lane, Godmanchester, Cambs, PE29 2LA.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 20% straight line
Motor Vehicles 25% straight line
Computer Equipment 25% straight line
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. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 - 152,369 6,778 159,147
Additions 955 - - 955
As at 31 March 2024 955 152,369 6,778 160,102
Depreciation
As at 1 April 2023 - 82,185 5,831 88,016
Provided during the period 191 35,092 754 36,037
As at 31 March 2024 191 117,277 6,585 124,053
Net Book Value
As at 31 March 2024 764 35,092 193 36,049
As at 1 April 2023 - 70,184 947 71,131
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 318,016 145,181
Other debtors 35,618 50,800
353,634 195,981
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,881 18,872
Trade creditors 97,629 -
Corporation tax 205,462 152,559
Other taxes and social security 64,373 -
Other creditors 33,967 25,984
Directors' loan accounts 3,555 232,551
416,867 429,966
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 11,881
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8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,881 18,872
Later than one year and not later than five years - 11,881
11,881 30,753
11,881 30,753
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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