Acorah Software Products - Accounts Production 15.0.600 false true true 28 February 2023 1 March 2022 false 1 March 2023 28 February 2024 28 February 2024 02800922 Ms Karolina Haller Mr Mark Haller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02800922 2023-02-28 02800922 2024-02-28 02800922 2023-03-01 2024-02-28 02800922 frs-core:CurrentFinancialInstruments 2024-02-28 02800922 frs-core:Non-currentFinancialInstruments 2024-02-28 02800922 frs-core:BetweenOneFiveYears 2024-02-28 02800922 frs-core:FurnitureFittings 2024-02-28 02800922 frs-core:FurnitureFittings 2023-03-01 2024-02-28 02800922 frs-core:FurnitureFittings 2023-02-28 02800922 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-28 02800922 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-01 2024-02-28 02800922 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-28 02800922 frs-core:PlantMachinery 2023-03-01 2024-02-28 02800922 frs-core:WithinOneYear 2024-02-28 02800922 frs-core:ShareCapital 2024-02-28 02800922 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28 02800922 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-28 02800922 frs-bus:FilletedAccounts 2023-03-01 2024-02-28 02800922 frs-bus:SmallEntities 2023-03-01 2024-02-28 02800922 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-28 02800922 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-28 02800922 frs-bus:Director1 2023-03-01 2024-02-28 02800922 frs-bus:Director2 2023-03-01 2024-02-28 02800922 frs-countries:EnglandWales 2023-03-01 2024-02-28 02800922 2022-02-28 02800922 2023-02-28 02800922 2022-03-01 2023-02-28 02800922 frs-core:CurrentFinancialInstruments 2023-02-28 02800922 frs-core:Non-currentFinancialInstruments 2023-02-28 02800922 frs-core:BetweenOneFiveYears 2023-02-28 02800922 frs-core:WithinOneYear 2023-02-28 02800922 frs-core:ShareCapital 2023-02-28 02800922 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28
Registered number: 02800922
Haller Consultants Limited
Unaudited Financial Statements
For The Year Ended 28 February 2024
Desaur and Co Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02800922
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,093 27,981
22,093 27,981
CURRENT ASSETS
Debtors 5 450,919 685,863
Cash at bank and in hand 189,638 163,340
640,557 849,203
Creditors: Amounts Falling Due Within One Year 6 (422,175 ) (420,893 )
NET CURRENT ASSETS (LIABILITIES) 218,382 428,310
TOTAL ASSETS LESS CURRENT LIABILITIES 240,475 456,291
Creditors: Amounts Falling Due After More Than One Year 7 (79,167 ) (129,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,375 ) (6,715 )
NET ASSETS 155,933 320,409
CAPITAL AND RESERVES
Called up share capital 8 40 40
Profit and Loss Account 155,893 320,369
SHAREHOLDERS' FUNDS 155,933 320,409
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For the year ending 28 February 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
Ms Karolina Haller
Director
Mr Mark Haller
Director
13/08/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Haller Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02800922 . The registered office is 129 London Road, Twickenham, Middlesex, TW1 1EF. The business address of the company is Midmoor House, Kew Road, Richmond, TW9 2NQ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover represents amounts invoiced for software development services net of value added tax and in respect of service contracts turnover is recognised when the company obtains the right to consideration.
2.4. 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:
Leasehold Over 10 years
Plant & Machinery 25% straight line
Fixtures & Fittings 25% straight line
2.5. 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.
2.6. Financial Instruments
The company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are ofset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. 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.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 32 (2023: 28)
32 28
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2023 3,732 51,696 55,428
Additions - 9,093 9,093
As at 28 February 2024 3,732 60,789 64,521
Depreciation
As at 1 March 2023 2,611 24,836 27,447
Provided during the period 480 14,501 14,981
As at 28 February 2024 3,091 39,337 42,428
Net Book Value
As at 28 February 2024 641 21,452 22,093
As at 1 March 2023 1,121 26,860 27,981
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 376,956 291,601
Prepayments and accrued income 49,209 117,853
Other debtors 24,754 16,200
Corporation tax recoverable assets - 260,209
450,919 685,863
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 57,227 51,425
Bank loans and overdrafts 50,000 50,000
Corporation tax - 7,919
Other taxes and social security 34,808 30,899
VAT 133,653 110,698
Other creditors 12,996 16,018
Accruals and deferred income 133,049 151,036
Directors' loan accounts 442 1,398
Amounts owed to subsidiaries - 1,500
422,175 420,893
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans (Long term liabilities - creditors > 1 year) 79,167 129,167
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 40 40
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 62,321 63,985
Later than one year and not later than five years 18,000 80,321
80,321 144,306
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