Acorah Software Products - Accounts Production 15.0.600 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 05059295 P Ashcroft A J Benney iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05059295 2023-05-31 05059295 2024-05-31 05059295 2023-06-01 2024-05-31 05059295 frs-core:CurrentFinancialInstruments 2024-05-31 05059295 frs-core:Non-currentFinancialInstruments 2024-05-31 05059295 frs-core:LandBuildings 2024-05-31 05059295 frs-core:LandBuildings 2023-06-01 2024-05-31 05059295 frs-core:LandBuildings 2023-05-31 05059295 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-01 2024-05-31 05059295 frs-core:MotorVehicles 2023-06-01 2024-05-31 05059295 frs-core:PlantMachinery 2024-05-31 05059295 frs-core:PlantMachinery 2023-06-01 2024-05-31 05059295 frs-core:PlantMachinery 2023-05-31 05059295 frs-core:ShareCapital 2024-05-31 05059295 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 05059295 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 05059295 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 05059295 frs-bus:SmallEntities 2023-06-01 2024-05-31 05059295 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 05059295 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 05059295 frs-bus:Director1 2023-06-01 2024-05-31 05059295 frs-bus:Director1 2023-05-31 05059295 frs-bus:Director1 2024-05-31 05059295 frs-bus:Director2 2023-06-01 2024-05-31 05059295 frs-countries:EnglandWales 2023-06-01 2024-05-31 05059295 2022-05-31 05059295 2023-05-31 05059295 2022-06-01 2023-05-31 05059295 frs-core:CurrentFinancialInstruments 2023-05-31 05059295 frs-core:Non-currentFinancialInstruments 2023-05-31 05059295 frs-core:ShareCapital 2023-05-31 05059295 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 05059295
EnlightenHR Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05059295
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 77,284 48,855
77,284 48,855
CURRENT ASSETS
Debtors 5 74,990 22,901
Cash at bank and in hand 122,228 98,180
197,218 121,081
Creditors: Amounts Falling Due Within One Year 6 (45,512 ) (53,239 )
NET CURRENT ASSETS (LIABILITIES) 151,706 67,842
TOTAL ASSETS LESS CURRENT LIABILITIES 228,990 116,697
Creditors: Amounts Falling Due After More Than One Year 7 (38,919 ) (11,529 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,310 ) (1,519 )
NET ASSETS 176,761 103,649
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 176,759 103,647
SHAREHOLDERS' FUNDS 176,761 103,649
Page 1
Page 2
For the year ending 31 May 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
A J Benney
Director
28 August 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
EnlightenHR Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05059295 . The registered office is 156 Newton Road, Torquay, Devon, TQ2 7AQ.
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:
Leasehold Cost over 10 years
Plant & Machinery 25% Straight line
Motor Vehicles Cost at 20%
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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. 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 years 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.
...CONTINUED
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2.5. Taxation - continued
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 assets reflect 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 2)
3 2
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 June 2023 40,343 52,390 92,733
Additions - 54,335 54,335
Disposals - (38,450 ) (38,450 )
As at 31 May 2024 40,343 68,275 108,618
Depreciation
As at 1 June 2023 12,771 31,107 43,878
Provided during the period 3,528 6,887 10,415
Disposals - (22,959 ) (22,959 )
As at 31 May 2024 16,299 15,035 31,334
Net Book Value
As at 31 May 2024 24,044 53,240 77,284
As at 1 June 2023 27,572 21,283 48,855
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 27,214 19,820
Other debtors 47,776 3,081
74,990 22,901
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 7,287 7,954
Trade creditors 2,494 15,328
Other creditors 5,867 1,393
Taxation and social security 29,864 28,564
45,512 53,239
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 38,919 11,529
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured. Hire purchase liabilities are secured on the assets to which the agreements relate. 
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 46,206 19,483
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 5
Page 6
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2023 Amounts advanced Amounts repaid Amounts written off As at 31 May 2024
£ £ £ £ £
Miss Alison Benney 2,672 58,753 18,716 - 43,286
The above loan is unsecured and repayable on demand and interest is charged at 2.25% pa on overdrawn balances.
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