Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 13 December 2021 false 1 January 2023 31 December 2023 31 December 2023 13796277 Mr Jason Deane Mrs Clare Hart Grosvenor Secretary Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13796277 2022-12-31 13796277 2023-12-31 13796277 2023-01-01 2023-12-31 13796277 frs-core:CurrentFinancialInstruments 2023-12-31 13796277 frs-core:Non-currentFinancialInstruments 2023-12-31 13796277 frs-core:BetweenOneFiveYears 2023-12-31 13796277 frs-core:ComputerEquipment 2023-12-31 13796277 frs-core:ComputerEquipment 2023-01-01 2023-12-31 13796277 frs-core:ComputerEquipment 2022-12-31 13796277 frs-core:MotorVehicles 2023-12-31 13796277 frs-core:MotorVehicles 2023-01-01 2023-12-31 13796277 frs-core:MotorVehicles 2022-12-31 13796277 frs-core:ShareCapital 2023-12-31 13796277 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13796277 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13796277 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 13796277 frs-bus:SmallEntities 2023-01-01 2023-12-31 13796277 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13796277 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13796277 frs-core:UnlistedNon-exchangeTraded 2023-12-31 13796277 frs-core:UnlistedNon-exchangeTraded 2022-12-31 13796277 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 13796277 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 13796277 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13796277 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13796277 frs-bus:Director1 2023-01-01 2023-12-31 13796277 frs-bus:Director2 2023-01-01 2023-12-31 13796277 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 13796277 frs-countries:EnglandWales 2023-01-01 2023-12-31 13796277 2021-12-12 13796277 2022-12-31 13796277 2021-12-13 2022-12-31 13796277 frs-core:CurrentFinancialInstruments 2022-12-31 13796277 frs-core:Non-currentFinancialInstruments 2022-12-31 13796277 frs-core:BetweenOneFiveYears 2022-12-31 13796277 frs-core:ShareCapital 2022-12-31 13796277 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 13796277
Hart Deane Investments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13796277
31 December 2023 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 96,666 50,186
Investments 5 2,500 2,500
99,166 52,686
CURRENT ASSETS
Debtors 6 5,737 2,991
Cash at bank and in hand 3,569 472
9,306 3,463
Creditors: Amounts Falling Due Within One Year 7 (22,904 ) (9,395 )
NET CURRENT ASSETS (LIABILITIES) (13,598 ) (5,932 )
TOTAL ASSETS LESS CURRENT LIABILITIES 85,568 46,754
Creditors: Amounts Falling Due After More Than One Year 8 (87,673 ) (49,196 )
NET LIABILITIES (2,105 ) (2,442 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (2,205 ) (2,542 )
SHAREHOLDERS' FUNDS (2,105) (2,442)
Page 1
Page 2
For the year ending 31 December 2023 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 Jason Deane
Director
20/01/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hart Deane Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13796277 . The registered office is Priestfield Farm Henfield Road, Albourne, West Sussex, BN6 9DE.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot 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:
Motor Vehicles 20% straight line
Computer Equipment 20% straight line
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: NIL)
2 -
Page 3
Page 4
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 51,519 478 51,997
Additions 51,289 1 51,290
As at 31 December 2023 102,808 479 103,287
Depreciation
As at 1 January 2023 1,717 94 1,811
Provided during the period 4,716 94 4,810
As at 31 December 2023 6,433 188 6,621
Net Book Value
As at 31 December 2023 96,375 291 96,666
As at 1 January 2023 49,802 384 50,186
5. Investments
Unlisted
£
Cost
As at 1 January 2023 2,500
As at 31 December 2023 2,500
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 2,500
As at 1 January 2023 2,500
6. Debtors
31 December 2023 31 December 2022
£ £
Due within one year
Trade debtors 5,737 2,991
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2022
£ £
Accruals and deferred income 5,950 2,700
Directors' loan accounts 16,954 6,695
22,904 9,395
8. Creditors: Amounts Falling Due After More Than One Year
31 December 2023 31 December 2022
£ £
Net obligations under finance lease and hire purchase contracts 87,673 49,196
9. Obligations Under Finance Leases and Hire Purchase
31 December 2023 31 December 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 87,673 49,196
10. Share Capital
31 December 2023 31 December 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5