Acorah Software Products - Accounts Production 15.0.600 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 07448244 Mr David Bevan Ms Rachel Hardy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07448244 2022-11-30 07448244 2023-11-30 07448244 2022-12-01 2023-11-30 07448244 frs-core:Non-currentFinancialInstruments 2023-11-30 07448244 frs-core:ComputerEquipment 2022-12-01 2023-11-30 07448244 frs-core:FurnitureFittings 2022-12-01 2023-11-30 07448244 frs-core:WithinOneYear 2023-11-30 07448244 frs-core:ShareCapital 2023-11-30 07448244 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 07448244 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 07448244 frs-bus:AbridgedAccounts 2022-12-01 2023-11-30 07448244 frs-bus:SmallEntities 2022-12-01 2023-11-30 07448244 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 07448244 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 07448244 frs-bus:Director1 2022-12-01 2023-11-30 07448244 frs-bus:Director2 2022-12-01 2023-11-30 07448244 frs-bus:Director2 2022-11-30 07448244 frs-bus:Director2 2023-11-30 07448244 frs-countries:EnglandWales 2022-12-01 2023-11-30 07448244 2021-11-30 07448244 2022-11-30 07448244 2021-12-01 2022-11-30 07448244 frs-core:Non-currentFinancialInstruments 2022-11-30 07448244 frs-core:BetweenOneFiveYears 2022-11-30 07448244 frs-core:WithinOneYear 2022-11-30 07448244 frs-core:ShareCapital 2022-11-30 07448244 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 07448244
Hardys Style Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—6
Page 1
Abridged Balance Sheet
Registered number: 07448244
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,210 7,762
6,210 7,762
CURRENT ASSETS
Stocks 500 750
Debtors 1,000 62,143
Cash at bank and in hand 61,563 1,743
63,063 64,636
Creditors: Amounts Falling Due Within One Year (49,420 ) (31,310 )
NET CURRENT ASSETS (LIABILITIES) 13,643 33,326
TOTAL ASSETS LESS CURRENT LIABILITIES 19,853 41,088
Creditors: Amounts Falling Due After More Than One Year (30,068 ) (42,479 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (918 ) (1,156 )
NET LIABILITIES (11,133 ) (2,547 )
CAPITAL AND RESERVES
Called up share capital 5 750 750
Profit and Loss Account (11,883 ) (3,297 )
SHAREHOLDERS' FUNDS (11,133) (2,547)
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For the year ending 30 November 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 November 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr David Bevan
Director
14/08/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Hardys Style Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07448244 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
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. 
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:
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
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. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stock.
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2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.7. 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.
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was:  2 (2022: 3)
2 3
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4. Tangible Assets
Total
£
Cost
As at 1 December 2022 36,326
As at 30 November 2023 36,326
Depreciation
As at 1 December 2022 28,564
Provided during the period 1,552
As at 30 November 2023 30,116
Net Book Value
As at 30 November 2023 6,210
As at 1 December 2022 7,762
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 750 750
6. Other Commitments
Operating lease payments recognised as an expense were as follows:
Rent £16,467 (2022: £15,200)
Equipment leasing £1,466 (2022: £1,591)
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 8,270 22,692
Later than one year and not later than five years - 18,910
8,270 41,602
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7. Directors Advances, Credits and Guarantees
Included within Debtors and Creditors are the following loans to directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Ms Rachel Hardy 61,306 15,850 (84,924 ) - (7,768 )
Interest totalling £1,424 (2022: £890) has been charged during the year on the loans.
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