Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 09353686 J A Davison A Haxton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09353686 2022-12-31 09353686 2023-12-31 09353686 2023-01-01 2023-12-31 09353686 frs-core:CurrentFinancialInstruments 2023-12-31 09353686 frs-core:Non-currentFinancialInstruments 2023-12-31 09353686 frs-core:ComputerEquipment 2023-12-31 09353686 frs-core:ComputerEquipment 2023-01-01 2023-12-31 09353686 frs-core:ComputerEquipment 2022-12-31 09353686 frs-core:FurnitureFittings 2023-12-31 09353686 frs-core:FurnitureFittings 2023-01-01 2023-12-31 09353686 frs-core:FurnitureFittings 2022-12-31 09353686 frs-core:NetGoodwill 2023-12-31 09353686 frs-core:NetGoodwill 2023-01-01 2023-12-31 09353686 frs-core:NetGoodwill 2022-12-31 09353686 frs-core:ShareCapital 2023-12-31 09353686 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 09353686 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09353686 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 09353686 frs-bus:SmallEntities 2023-01-01 2023-12-31 09353686 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 09353686 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 09353686 frs-bus:Director1 2023-01-01 2023-12-31 09353686 frs-bus:Director2 2023-01-01 2023-12-31 09353686 frs-countries:EnglandWales 2023-01-01 2023-12-31 09353686 2021-12-31 09353686 2022-12-31 09353686 2022-01-01 2022-12-31 09353686 frs-core:CurrentFinancialInstruments 2022-12-31 09353686 frs-core:Non-currentFinancialInstruments 2022-12-31 09353686 frs-core:ShareCapital 2022-12-31 09353686 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 09353686
Haxton Koyander Architecture Ltd
Financial Statements
For The Year Ended 31 December 2023
Gravitate Accounting
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Haxton Koyander Architecture Ltd For The Year Ended 31 December 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Haxton Koyander Architecture Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Haxton Koyander Architecture Ltd , as a body, in accordance with the terms of our engagement letter dated 20 October 2019. Our work has been undertaken solely to prepare for your approval the accounts of Haxton Koyander Architecture Ltd and state those matters that we have agreed to state to the directors of Haxton Koyander Architecture Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Haxton Koyander Architecture Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Haxton Koyander Architecture Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Haxton Koyander Architecture Ltd . You consider that Haxton Koyander Architecture Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Haxton Koyander Architecture Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
30/08/2024
Gravitate Accounting
Unit 13 E, 92 Burton Road
Sheffield
South Yorkshire
S3 8BX
Page 1
Page 2
Balance Sheet
Registered number: 09353686
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 3,374 2,233
3,374 2,233
CURRENT ASSETS
Stocks 6 57,000 35,901
Debtors 7 44,838 15,368
Cash at bank and in hand 5,900 222
107,738 51,491
Creditors: Amounts Falling Due Within One Year 8 (67,328 ) (42,214 )
NET CURRENT ASSETS (LIABILITIES) 40,410 9,277
TOTAL ASSETS LESS CURRENT LIABILITIES 43,784 11,510
Creditors: Amounts Falling Due After More Than One Year 9 (6,944 ) (10,991 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (641 ) -
NET ASSETS 36,199 519
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 36,099 419
SHAREHOLDERS' FUNDS 36,199 519
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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
A Haxton
Director
25/09/2024
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Haxton Koyander Architecture Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09353686 . The registered office is Northern Gateway Enterprise Centre, Saltergate, Chesterfield, S40 1UT.
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.
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. 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 five 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:
Fixtures & Fittings 20% Straight Line Method
Computer Equipment 33% Straight Line Method
2.5. 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.
2.6. 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 year 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 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.
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: 2 (2022: 3)
2 3
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4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 33,500
As at 31 December 2023 33,500
Amortisation
As at 1 January 2023 33,500
As at 31 December 2023 33,500
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 807 5,047 5,854
Additions - 2,374 2,374
As at 31 December 2023 807 7,421 8,228
Depreciation
As at 1 January 2023 179 3,442 3,621
Provided during the period 161 1,072 1,233
As at 31 December 2023 340 4,514 4,854
Net Book Value
As at 31 December 2023 467 2,907 3,374
As at 1 January 2023 628 1,605 2,233
6. Stocks
2023 2022
£ £
Work in progress 57,000 35,901
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 44,838 -
Other debtors - 15,368
44,838 15,368
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,890 4,190
Bank loans and overdrafts 4,047 5,538
Other creditors 59,391 32,486
67,328 42,214
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 6,944 10,991
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
Included within Other Debtors are loans to related parties amounting to £0 (2023: £14,512). These loans are unsecured, interest free and repayable on demand.
Included within Other Creditors are loans from related parties amounting to £7,091 (2023: £4,175). These loans are unsecured, interest free and repayable on demand.
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