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 09305924 Mr Ajay Rathor Mrs Harpyari Rathor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09305924 2022-11-30 09305924 2023-11-30 09305924 2022-12-01 2023-11-30 09305924 frs-core:CurrentFinancialInstruments 2023-11-30 09305924 frs-core:ComputerEquipment 2023-11-30 09305924 frs-core:ComputerEquipment 2022-12-01 2023-11-30 09305924 frs-core:ComputerEquipment 2022-11-30 09305924 frs-core:ShareCapital 2023-11-30 09305924 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 09305924 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 09305924 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 09305924 frs-bus:SmallEntities 2022-12-01 2023-11-30 09305924 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 09305924 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 09305924 frs-bus:Director1 2022-12-01 2023-11-30 09305924 frs-bus:Director2 2022-12-01 2023-11-30 09305924 1 2022-12-01 2023-11-30 09305924 frs-countries:EnglandWales 2022-12-01 2023-11-30 09305924 2021-11-30 09305924 2022-11-30 09305924 2021-12-01 2022-11-30 09305924 frs-core:CurrentFinancialInstruments 2022-11-30 09305924 frs-core:ShareCapital 2022-11-30 09305924 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 09305924 1 2021-12-01 2022-11-30
Registered number: 09305924
Harptec Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Paul Monaghan Chartered Accountant
ICAEW
18 Hartshill Close
Uxbridge
Middlesex
UB10 9LH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09305924
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 233 18,460
Cash at bank and in hand 75,718 26,566
75,951 45,026
Creditors: Amounts Falling Due Within One Year 6 (36,511 ) (26,304 )
NET CURRENT ASSETS (LIABILITIES) 39,440 18,722
TOTAL ASSETS LESS CURRENT LIABILITIES 39,440 18,722
NET ASSETS 39,440 18,722
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 39,340 18,622
SHAREHOLDERS' FUNDS 39,440 18,722
Page 1
Page 2
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.
On behalf of the board
Mrs Harpyari Rathor
Director
1 July 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
Harptec Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09305924 . The registered office is 36 Fernleigh Road, London, N21 3AL.
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
The turnover shown in the profit and loss account represents revenue earned during the period based on work done for and accepted by clients, excluding VAT.
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:
Computer Equipment 3 years
2.4. Taxation
Income tax expense represents the tax currently payable.
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.

3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Directors 2 2
2 2
Page 3
Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2022 500
As at 30 November 2023 500
Depreciation
As at 1 December 2022 500
As at 30 November 2023 500
Net Book Value
As at 30 November 2023 -
As at 1 December 2022 -
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 90 -
Prepayments and accrued income - 18,000
Other debtors 143 460
233 18,460
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 13,984 265
VAT 5,347 1,200
Accruals and deferred income 1,800 800
Directors' loan accounts 15,380 24,039
36,511 26,304
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4
Page 5
8. Related Party Transactions
Both Directors of the Company, Mr Ajay Rathor and Mrs Harpyari Rathor are shareholders and directors in Harptec Software Pvt. Ltd, a Company registered in India. Harptec Software Pvt. Ltd, provide software development consultancy to Harptec Ltd on an open market value, arms-length basis, the value of services purchases by Harptec Ltd in the year to 30 November 2023 was £ Nil (2022: £11,500).
Mr Ajay Rathor is a Director and shareholder in Maxatta Limited, a company registered in England and Wales. Harptec Ltd is a supplier of software development services to Maxatta Limited, with all transactions being recorded at arms-length, open market values. In the year to 30 November 2023, sales by Harpec Ltd to Maxatta Limited were £49,500 (2022: £7,333.)
Mr Ajay Rathor is a Director and shareholder in Realedge Associates Limited, a company registered in England and Wales. Harptec Ltd is a supplier of software development services to Realedge Associates Limited, with all transactions being recorded at arms-length, open market values. In the year to 30 November 2023, sales by Harpec Ltd to Realedge Associates Limited were £34,166 (2022: £ Nil.)
Page 5