Acorah Software Products - Accounts Production 15.0.600 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 11448618 Mr Harry Anderson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11448618 2023-07-31 11448618 2024-07-31 11448618 2023-08-01 2024-07-31 11448618 frs-core:CurrentFinancialInstruments 2024-07-31 11448618 frs-core:Non-currentFinancialInstruments 2024-07-31 11448618 frs-core:ComputerEquipment 2024-07-31 11448618 frs-core:ComputerEquipment 2023-08-01 2024-07-31 11448618 frs-core:ComputerEquipment 2023-07-31 11448618 frs-core:NetGoodwill 2024-07-31 11448618 frs-core:NetGoodwill 2023-08-01 2024-07-31 11448618 frs-core:NetGoodwill 2023-07-31 11448618 frs-core:MotorVehicles 2024-07-31 11448618 frs-core:MotorVehicles 2023-08-01 2024-07-31 11448618 frs-core:MotorVehicles 2023-07-31 11448618 frs-core:PlantMachinery 2024-07-31 11448618 frs-core:PlantMachinery 2023-08-01 2024-07-31 11448618 frs-core:PlantMachinery 2023-07-31 11448618 frs-core:ShareCapital 2024-07-31 11448618 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 11448618 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 11448618 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 11448618 frs-bus:SmallEntities 2023-08-01 2024-07-31 11448618 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 11448618 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 11448618 frs-bus:Director1 2023-08-01 2024-07-31 11448618 frs-countries:EnglandWales 2023-08-01 2024-07-31 11448618 2022-07-31 11448618 2023-07-31 11448618 2022-08-01 2023-07-31 11448618 frs-core:CurrentFinancialInstruments 2023-07-31 11448618 frs-core:Non-currentFinancialInstruments 2023-07-31 11448618 frs-core:ShareCapital 2023-07-31 11448618 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 11448618
H Anderson Electrical Services Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11448618
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 1,170
Tangible Assets 5 3,552 1,846
3,552 3,016
CURRENT ASSETS
Stocks 6 4,000 -
Debtors 7 1,103 10,320
Cash at bank and in hand 85,412 86,515
90,515 96,835
Creditors: Amounts Falling Due Within One Year 8 (65,509 ) (83,957 )
NET CURRENT ASSETS (LIABILITIES) 25,006 12,878
TOTAL ASSETS LESS CURRENT LIABILITIES 28,558 15,894
Creditors: Amounts Falling Due After More Than One Year 9 - (7,271 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (675 ) -
NET ASSETS 27,883 8,623
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 27,783 8,523
SHAREHOLDERS' FUNDS 27,883 8,623
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Page 2
For the year ending 31 July 2024 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 Harry Anderson
Director
05/09/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
H Anderson Electrical Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11448618 . The registered office is The Old Barn Wood Street, Swanley, BR8 7PA.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
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:
Plant & Machinery 15% WDV
Motor Vehicles 15% WDV
Computer Equipment 15% WDV
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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. 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.
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.
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: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2023 5,850
As at 31 July 2024 5,850
Amortisation
As at 1 August 2023 4,680
Provided during the period 1,170
As at 31 July 2024 5,850
Net Book Value
As at 31 July 2024 -
As at 1 August 2023 1,170
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5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2023 1,256 - 1,263 2,519
Additions 1,208 - 1,124 2,332
As at 31 July 2024 2,464 - 2,387 4,851
Depreciation
As at 1 August 2023 348 - 325 673
Provided during the period 317 - 309 626
As at 31 July 2024 665 - 634 1,299
Net Book Value
As at 31 July 2024 1,799 - 1,753 3,552
As at 1 August 2023 908 - 938 1,846
6. Stocks
2024 2023
£ £
Work in progress 4,000 -
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,103 8,923
VAT - 1,397
1,103 10,320
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 11,721 11,855
Corporation tax 15,635 14,267
Other taxes and social security 1,938 2,411
VAT 1,174 -
Other creditors 12,119 6,920
Director's loan account 22,922 48,504
65,509 83,957
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9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 7,271
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
12. Related Party Transactions
Included in Other Creditors is an amount of £672 (2023 - £48,503.95) owed to the director, Mr H Anderson. This loan is interest free and no repayment terms have been agreed. 
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