Acorah Software Products - Accounts Production 15.0.600 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 08028949 Mr Martin Ekins Mr Philip Cannon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08028949 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-06-30 08028949 2023-06-30 08028949 2024-06-30 08028949 2023-07-01 2024-06-30 08028949 frs-core:CurrentFinancialInstruments 2024-06-30 08028949 frs-core:Non-currentFinancialInstruments 2024-06-30 08028949 frs-core:RevaluationReserve 2023-06-30 08028949 frs-core:RevaluationReserve 2024-06-30 08028949 frs-core:ShareCapital 2024-06-30 08028949 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 08028949 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 08028949 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 08028949 frs-bus:SmallEntities 2023-07-01 2024-06-30 08028949 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 08028949 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 08028949 frs-bus:Director1 2023-07-01 2024-06-30 08028949 frs-bus:Director2 2023-07-01 2024-06-30 08028949 frs-core:CurrentFinancialInstruments 1 2024-06-30 08028949 frs-core:CurrentFinancialInstruments 2 2024-06-30 08028949 frs-core:CurrentFinancialInstruments 3 2024-06-30 08028949 frs-core:CurrentFinancialInstruments 4 2024-06-30 08028949 frs-core:CurrentFinancialInstruments 5 2024-06-30 08028949 frs-core:CurrentFinancialInstruments 6 2024-06-30 08028949 frs-countries:EnglandWales 2023-07-01 2024-06-30 08028949 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 08028949 2022-06-30 08028949 2023-06-30 08028949 2022-07-01 2023-06-30 08028949 frs-core:CurrentFinancialInstruments 2023-06-30 08028949 frs-core:Non-currentFinancialInstruments 2023-06-30 08028949 frs-core:RevaluationReserve 2023-06-30 08028949 frs-core:ShareCapital 2023-06-30 08028949 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 08028949 frs-core:CurrentFinancialInstruments 1 2023-06-30 08028949 frs-core:CurrentFinancialInstruments 2 2023-06-30 08028949 frs-core:CurrentFinancialInstruments 3 2023-06-30 08028949 frs-core:CurrentFinancialInstruments 4 2023-06-30 08028949 frs-core:CurrentFinancialInstruments 5 2023-06-30 08028949 frs-core:CurrentFinancialInstruments 6 2023-06-30
Registered number: 08028949
The Hallmark Mill Development Company Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08028949
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 71,913 80,485
Investments 4 1,287,196 1,287,196
Cash at bank and in hand 4,784 3,810
1,363,893 1,371,491
Creditors: Amounts Falling Due Within One Year 5 (154,328 ) (1,072,416 )
NET CURRENT ASSETS (LIABILITIES) 1,209,565 299,075
TOTAL ASSETS LESS CURRENT LIABILITIES 1,209,565 299,075
Creditors: Amounts Falling Due After More Than One Year 6 (896,586 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (54,956 ) (54,956 )
NET ASSETS 258,023 244,119
CAPITAL AND RESERVES
Called up share capital 9 10 10
Revaluation reserve 10 374,938 374,938
Profit and Loss Account (116,925 ) (130,829 )
SHAREHOLDERS' FUNDS 258,023 244,119
Page 1
Page 2
For the year ending 30 June 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 Martin Ekins
Director
17/09/2024
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
The Hallmark Mill Development Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08028949 . The registered office is The Mill, 194 Dewsbury Road, Ossett, WF5 9QG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention as modified by the revaluation of land and buildings and in accordance with the FRS 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. Taxation
Income tax expense represents the sum of the tax currently payable and 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. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Current Asset Investments
2024 2023
£ £
Unlisted investments 1,287,196 1,287,196
Unlisted investments relate to Investment properties comprising 14 apartments in West Yorkshire held in the balance sheet at market valuation in 2019. The properties were not subject to formal valuation in the year but the directors consider that the current market valuation is in excess of book value, as set out below:

The market value of listed investments was £ 1,500,000 (2023 - £ 1,500,000 )

5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1 ) (1 )
Bank loans and overdrafts 86,164 973,720
Other creditors - Directors Capital accs 2,356 2,256
Other creditors - HPPL 1,754,274 1,584,034
Other creditors - FHRCDCL (129,221 ) (126,221 )
Other creditors - HFPL (495 ) (495 )
Other creditors - FHPL (91,673 ) (91,673 )
Other creditors - HDPL (1,302,970 ) (1,302,970 )
Other creditors - FHPPCL (164,106 ) 33,766
154,328 1,072,416
Creditors due to or from the company's shareholder or fellow subsidiary companies are shown within Creditors irrespective of whether the individual balance is a debit or a credit as the company's shareholder manages the intercompany current account balances on a net basis and therefore the directors consider that this treatment provides a truer and fairer view.
Page 3
Page 4
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 896,586 -
Bank loans from Shawbrook Bank are due after more than 5 years. This applies to the previous year also, but were disclosed in the 2023 accounts as being due within one year.
Of the creditors falling due within and after more than one year the following amounts are due after more than five years.
2024 2023
£ £
Bank loans 896,586 -
7. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
2024 2023
£ £
Bank loans and overdrafts 982,749 896,443
8. Deferred Taxation
The provision for deferred taxation arises from the revaluation of the 14 apartments in Ossett.
2024 2023
£ £
Other timing differences 54,956 54,956
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
10. Reserves
Revaluation Reserve
£
As at 1 July 2023 374,938
As at 30 June 2024 374,938
Page 4