Acorah Software Products - Accounts Production 15.0.600 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 05246968 Mr Craig Hudson Mrs Leah-Marie Hudson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05246968 2023-09-30 05246968 2024-09-30 05246968 2023-10-01 2024-09-30 05246968 frs-core:Non-currentFinancialInstruments 2024-09-30 05246968 frs-core:ComputerEquipment 2023-10-01 2024-09-30 05246968 frs-core:NetGoodwill 2023-10-01 2024-09-30 05246968 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 05246968 frs-core:MotorVehicles 2023-10-01 2024-09-30 05246968 frs-core:PlantMachinery 2023-10-01 2024-09-30 05246968 frs-core:ShareCapital 2024-09-30 05246968 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 05246968 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 05246968 frs-bus:AbridgedAccounts 2023-10-01 2024-09-30 05246968 frs-bus:SmallEntities 2023-10-01 2024-09-30 05246968 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 05246968 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 05246968 frs-bus:Director1 2023-10-01 2024-09-30 05246968 frs-bus:Director2 2023-10-01 2024-09-30 05246968 frs-countries:EnglandWales 2023-10-01 2024-09-30 05246968 2022-09-30 05246968 2023-09-30 05246968 2022-10-01 2023-09-30 05246968 frs-core:Non-currentFinancialInstruments 2023-09-30 05246968 frs-core:ShareCapital 2023-09-30 05246968 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 05246968
Hudson Exterior Cleaning Limited
ABRIDGED Financial Statements
For The Year Ended 30 September 2024
Pendeen Accountants
156 Newton Road
Torquay
Devon
TQ2 7AQ
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 05246968
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 750
Tangible Assets 5 54,679 57,854
54,679 58,604
CURRENT ASSETS
Debtors 8,704 7,171
Cash at bank and in hand 65,290 20,941
73,994 28,112
Creditors: Amounts Falling Due Within One Year (30,798 ) (18,727 )
NET CURRENT ASSETS (LIABILITIES) 43,196 9,385
TOTAL ASSETS LESS CURRENT LIABILITIES 97,875 67,989
Creditors: Amounts Falling Due After More Than One Year (9,241 ) (13,039 )
NET ASSETS 88,634 54,950
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 88,534 54,850
SHAREHOLDERS' FUNDS 88,634 54,950
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For the year ending 30 September 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Craig Hudson
Director
21st October 2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Hudson Exterior Cleaning Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05246968 . The registered office is 15 St. Michaels Road, Newton Abbot, TQ12 1DJ.
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. 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 20 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:
Freehold N/A
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment N/A
2.5. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 4)
5 4
4. Intangible Assets
Total
£
Cost
As at 1 October 2023 15,000
As at 30 September 2024 15,000
Amortisation
As at 1 October 2023 14,250
Provided during the period 750
As at 30 September 2024 15,000
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 750
5. Tangible Assets
Total
£
Cost
As at 1 October 2023 117,505
Additions 8,984
As at 30 September 2024 126,489
Depreciation
As at 1 October 2023 59,651
Provided during the period 12,159
As at 30 September 2024 71,810
Net Book Value
As at 30 September 2024 54,679
As at 1 October 2023 57,854
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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