Acorah Software Products - Accounts Production 15.0.400 false true true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 09309138 Mr Keith Haviland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09309138 2022-11-30 09309138 2023-11-30 09309138 2022-12-01 2023-11-30 09309138 frs-core:CurrentFinancialInstruments 2023-11-30 09309138 frs-core:Non-currentFinancialInstruments 2023-11-30 09309138 frs-core:ComputerEquipment 2023-11-30 09309138 frs-core:ComputerEquipment 2022-12-01 2023-11-30 09309138 frs-core:ComputerEquipment 2022-11-30 09309138 frs-core:ShareCapital 2023-11-30 09309138 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 09309138 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 09309138 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 09309138 frs-bus:SmallEntities 2022-12-01 2023-11-30 09309138 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 09309138 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 09309138 frs-bus:Director1 2022-12-01 2023-11-30 09309138 frs-countries:EnglandWales 2022-12-01 2023-11-30 09309138 2021-11-30 09309138 2022-11-30 09309138 2021-12-01 2022-11-30 09309138 frs-core:CurrentFinancialInstruments 2022-11-30 09309138 frs-core:Non-currentFinancialInstruments 2022-11-30 09309138 frs-core:ShareCapital 2022-11-30 09309138 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 09309138
Haviland Digital Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
EAM London Limited
Chartered Tax Accountants
215-221 Borough High Street
London
SE1 1JA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09309138
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,991 3,623
1,991 3,623
CURRENT ASSETS
Debtors 5 158,394 124,310
Cash at bank and in hand 7,876 474
166,270 124,784
Creditors: Amounts Falling Due Within One Year 6 (305,881 ) (313,154 )
NET CURRENT ASSETS (LIABILITIES) (139,611 ) (188,370 )
TOTAL ASSETS LESS CURRENT LIABILITIES (137,620 ) (184,747 )
NET LIABILITIES (137,620 ) (184,747 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (137,621 ) (184,748 )
SHAREHOLDERS' FUNDS (137,620) (184,747)
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Keith Haviland
Director
09/08/2024
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
Haviland Digital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09309138 . The registered office is C/O Eam London Ltd, 215-221 Borough High Street, London, SE1 1JA.
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 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.
2.4. 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:
Computer Equipment 33.33% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2022 5,518
As at 30 November 2023 5,518
Depreciation
As at 1 December 2022 1,895
Provided during the period 1,632
As at 30 November 2023 3,527
Net Book Value
As at 30 November 2023 1,991
As at 1 December 2022 3,623
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 37,969 -
Prepayments and accrued income - 1,441
VAT - 3,433
37,969 4,874
Due after more than one year
Other debtors 120,425 119,436
158,394 124,310
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,315 1,605
VAT 6,217 -
Accruals and deferred income 750 1,200
Director's loan account 295,599 310,349
305,881 313,154
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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