Acorah Software Products - Accounts Production 14.6.300 false true 30 June 2023 22 June 2022 false 1 July 2023 30 June 2024 30 June 2024 SC736040 Mr Carlos Heny Mrs Monica Monsalve iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC736040 2023-06-30 SC736040 2024-06-30 SC736040 2023-07-01 2024-06-30 SC736040 frs-core:CurrentFinancialInstruments 2024-06-30 SC736040 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 SC736040 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 SC736040 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 SC736040 frs-core:ShareCapital 2024-06-30 SC736040 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC736040 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC736040 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 SC736040 frs-bus:SmallEntities 2023-07-01 2024-06-30 SC736040 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC736040 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 SC736040 frs-bus:Director1 2023-07-01 2024-06-30 SC736040 frs-bus:Director2 2023-07-01 2024-06-30 SC736040 frs-countries:Scotland 2023-07-01 2024-06-30 SC736040 2022-06-21 SC736040 2023-06-30 SC736040 2022-06-22 2023-06-30 SC736040 frs-core:CurrentFinancialInstruments 2023-06-30 SC736040 frs-core:ShareCapital 2023-06-30 SC736040 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: SC736040
Henmon Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
D Napier Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC736040
30 June 2024 30 June 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 221,891 221,891
221,891 221,891
CURRENT ASSETS
Cash at bank and in hand 8,521 12,890
8,521 12,890
Creditors: Amounts Falling Due Within One Year 5 (235,169 ) (237,269 )
NET CURRENT ASSETS (LIABILITIES) (226,648 ) (224,379 )
TOTAL ASSETS LESS CURRENT LIABILITIES (4,757 ) (2,488 )
NET LIABILITIES (4,757 ) (2,488 )
CAPITAL AND RESERVES
Called up share capital 6 30 30
Profit and Loss Account (4,787 ) (2,518 )
SHAREHOLDERS' FUNDS (4,757) (2,488)
Page 1
Page 2
For the year ending 30 June 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
Mrs Monica Monsalve
Director
6th August 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Henmon Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC736040 . The registered office is 28 Cairnlee Avenue East, Cults, Aberdeen, AB15 9NH.
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:
Freehold Cost or valuation
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 July 2023 221,891
As at 30 June 2024 221,891
Net Book Value
As at 30 June 2024 221,891
As at 1 July 2023 221,891
5. Creditors: Amounts Falling Due Within One Year
30 June 2024 30 June 2023
£ £
Trade creditors (1 ) (1 )
Directors' loan accounts 235,170 237,270
235,169 237,269
Page 3
Page 4
6. Share Capital
30 June 2024 30 June 2023
£ £
Allotted, Called up and fully paid 30 30
Page 4