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 06200253 Mr Marcel Hirshman Mrs Sophie Hirshman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06200253 2023-03-31 06200253 2024-03-31 06200253 2023-04-01 2024-03-31 06200253 frs-core:CurrentFinancialInstruments 2024-03-31 06200253 frs-core:ComputerEquipment 2024-03-31 06200253 frs-core:ComputerEquipment 2023-04-01 2024-03-31 06200253 frs-core:ComputerEquipment 2023-03-31 06200253 frs-core:ShareCapital 2024-03-31 06200253 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06200253 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06200253 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 06200253 frs-bus:SmallEntities 2023-04-01 2024-03-31 06200253 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06200253 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 06200253 frs-bus:Director1 2023-04-01 2024-03-31 06200253 frs-bus:Director2 2023-04-01 2024-03-31 06200253 frs-countries:EnglandWales 2023-04-01 2024-03-31 06200253 2022-03-31 06200253 2023-03-31 06200253 2022-04-01 2023-03-31 06200253 frs-core:CurrentFinancialInstruments 2023-03-31 06200253 frs-core:ShareCapital 2023-03-31 06200253 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 06200253
Marcel Hirshman Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Inspire Accounting (UK) Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06200253
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,572 4,704
5,572 4,704
CURRENT ASSETS
Debtors 5 59,191 50,615
Cash at bank and in hand 118,275 54,720
177,466 105,335
Creditors: Amounts Falling Due Within One Year 6 (73,726 ) (40,474 )
NET CURRENT ASSETS (LIABILITIES) 103,740 64,861
TOTAL ASSETS LESS CURRENT LIABILITIES 109,312 69,565
NET ASSETS 109,312 69,565
CAPITAL AND RESERVES
Called up share capital 7 4 4
Profit and Loss Account 109,308 69,561
SHAREHOLDERS' FUNDS 109,312 69,565
Page 1
Page 2
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 Marcel Hirshman
Director
22/07/2024
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
Marcel Hirshman Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06200253 . The registered office is Hadfields, North Trade Road, Battle, East Sussex, TN33 0HN.
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 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:
Computer Equipment 25% deminishing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 2)
3 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2023 9,785
Additions 2,725
As at 31 March 2024 12,510
Depreciation
As at 1 April 2023 5,081
Provided during the period 1,857
As at 31 March 2024 6,938
Net Book Value
As at 31 March 2024 5,572
As at 1 April 2023 4,704
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 59,191 50,615
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,256 -
Corporation tax 39,408 25,116
VAT 20,850 13,858
Accruals and deferred income 11,212 1,500
73,726 40,474
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
Page 4