Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 02242163 Mr Adam Mobley Mr Gareth Mobley Mr Carlton Hopley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02242163 2023-03-31 02242163 2024-03-31 02242163 2023-04-01 2024-03-31 02242163 frs-core:CurrentFinancialInstruments 2024-03-31 02242163 frs-core:ComputerEquipment 2024-03-31 02242163 frs-core:ComputerEquipment 2023-04-01 2024-03-31 02242163 frs-core:ComputerEquipment 2023-03-31 02242163 frs-core:FurnitureFittings 2024-03-31 02242163 frs-core:FurnitureFittings 2023-04-01 2024-03-31 02242163 frs-core:FurnitureFittings 2023-03-31 02242163 frs-core:ShareCapital 2024-03-31 02242163 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 02242163 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 02242163 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 02242163 frs-bus:SmallEntities 2023-04-01 2024-03-31 02242163 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 02242163 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 02242163 frs-bus:Director1 2023-04-01 2024-03-31 02242163 frs-bus:Director2 2023-04-01 2024-03-31 02242163 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 02242163 1 2023-04-01 2024-03-31 02242163 frs-countries:EnglandWales 2023-04-01 2024-03-31 02242163 2022-03-31 02242163 2023-03-31 02242163 2022-04-01 2023-03-31 02242163 frs-core:CurrentFinancialInstruments 2023-03-31 02242163 frs-core:ShareCapital 2023-03-31 02242163 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 02242163 1 2022-04-01 2023-03-31
Registered number: 02242163
Harrison Carloss Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02242163
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,459 8,269
5,459 8,269
CURRENT ASSETS
Debtors 5 71,114 116,665
Cash at bank and in hand 321,805 254,995
392,919 371,660
Creditors: Amounts Falling Due Within One Year 6 (95,648 ) (111,010 )
NET CURRENT ASSETS (LIABILITIES) 297,271 260,650
TOTAL ASSETS LESS CURRENT LIABILITIES 302,730 268,919
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,000 ) (2,000 )
NET ASSETS 300,730 266,919
CAPITAL AND RESERVES
Called up share capital 18,867 18,867
Profit and Loss Account 281,863 248,052
SHAREHOLDERS' FUNDS 300,730 266,919
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For the year ending 31 March 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
Mr Adam Mobley
Director
7 September 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
Harrison Carloss Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 02242163 . The registered office is Three Counties House, Festival Way, Stoke On Trent, England, ST1 5PX.
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 value added taxes. Turnover includes revenue earned from the provision of services and is recognised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
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:
Fixtures and fittings 15% reducing balance
Computer equipment 50% reducing balance
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 hire purchase contracts are depreciated over their useful lives.

Assets acquired under finance leases are depreciated over the shorter of the lease term and 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. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
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2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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
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.
Deferred tax is only adjusted if the change in the timing difference is material.
2.7. 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
2024 2023
Average number of employees, including directors, during the year 15 13
15 13
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4. Tangible Assets
Fixtures and fittings Computer equipment Total
£ £ £
Cost
As at 1 April 2023 1,200 35,737 36,937
Additions - 2,020 2,020
As at 31 March 2024 1,200 37,757 38,957
Depreciation
As at 1 April 2023 749 27,919 28,668
Provided during the period 68 4,762 4,830
As at 31 March 2024 817 32,681 33,498
Net Book Value
As at 31 March 2024 383 5,076 5,459
As at 1 April 2023 451 7,818 8,269
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 62,559 111,063
Other debtors 8,555 5,602
71,114 116,665
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 7,764 11,676
Other creditors 25,481 33,851
Taxation and social security 62,403 65,483
95,648 111,010
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