Acorah Software Products - Accounts Production 16.0.110 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 09953344 Mr Andrew Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09953344 2023-01-31 09953344 2024-01-31 09953344 2023-02-01 2024-01-31 09953344 frs-core:CurrentFinancialInstruments 2024-01-31 09953344 frs-core:Non-currentFinancialInstruments 2024-01-31 09953344 frs-core:PlantMachinery 2024-01-31 09953344 frs-core:PlantMachinery 2023-02-01 2024-01-31 09953344 frs-core:PlantMachinery 2023-01-31 09953344 frs-core:ShareCapital 2024-01-31 09953344 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 09953344 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 09953344 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 09953344 frs-bus:SmallEntities 2023-02-01 2024-01-31 09953344 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 09953344 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 09953344 frs-core:UnlistedNon-exchangeTraded 2024-01-31 09953344 frs-core:UnlistedNon-exchangeTraded 2023-01-31 09953344 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-01-31 09953344 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-01-31 09953344 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 09953344 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 09953344 frs-bus:Director1 2023-02-01 2024-01-31 09953344 frs-bus:Director1 2023-01-31 09953344 frs-bus:Director1 2024-01-31 09953344 frs-countries:EnglandWales 2023-02-01 2024-01-31 09953344 2022-01-31 09953344 2023-01-31 09953344 2022-02-01 2023-01-31 09953344 frs-core:CurrentFinancialInstruments 2023-01-31 09953344 frs-core:Non-currentFinancialInstruments 2023-01-31 09953344 frs-core:ShareCapital 2023-01-31 09953344 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 09953344
Hurlingham Smith Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Andrew Lillingston Limited
13 Hurlingham Studios
Ranelagh Gardens
London
SW6 3PA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09953344
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,387 7,147
Investments 5 1,000 1,000
5,387 8,147
CURRENT ASSETS
Debtors 6 1,185,068 988,333
Cash at bank and in hand 81,882 15,974
1,266,950 1,004,307
Creditors: Amounts Falling Due Within One Year 7 (1,220,303 ) (975,228 )
NET CURRENT ASSETS (LIABILITIES) 46,647 29,079
TOTAL ASSETS LESS CURRENT LIABILITIES 52,034 37,226
Creditors: Amounts Falling Due After More Than One Year 8 (51,209 ) (36,810 )
NET ASSETS 825 416
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 824 415
SHAREHOLDERS' FUNDS 825 416
Page 1
Page 2
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Andrew Smith
Director
24/10/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Hurlingham Smith Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09953344 . The registered office is 107 Skyline House, Swingate, Stevenage, SG1 1AX.
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 represents the amounts (excluding value added tax) derived from the provision of goods and services to customers during the year. 
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:
Plant & Machinery 25% straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents 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.

2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 February 2023 14,147
As at 31 January 2024 14,147
Depreciation
As at 1 February 2023 7,000
Provided during the period 2,760
As at 31 January 2024 9,760
...CONTINUED
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Net Book Value
As at 31 January 2024 4,387
As at 1 February 2023 7,147
5. Investments
Unlisted
£
Cost
As at 1 February 2023 1,000
As at 31 January 2024 1,000
Provision
As at 1 February 2023 -
As at 31 January 2024 -
Net Book Value
As at 31 January 2024 1,000
As at 1 February 2023 1,000
This relates to the company's interest in Sep and Poore Limited, a wholly owned subsidiary. Sep and Poore Limited is registered in England and Wales with registration number 09772591.
The share capital and reserves (negative equity) as at 31 January 2024 were £6,553 (Sept. 2022: £5,235). The company made a loss in the period ended 31 January 2024 of £1,318 (Sept. 2022: £844). 
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 389,639 208,066
Corporation tax recoverable assets 193,234 193,235
Director's loan account 602,195 587,032
1,185,068 988,333
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 28,145 7,524
Corporation tax 193,486 275,143
Other taxes and social security 576,600 393,696
VAT 404,531 277,374
Net wages 30 30
Other creditors 8,512 9,462
Amounts owed to subsidiaries 8,999 11,999
1,220,303 975,228
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 51,209 36,810
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2023 Amounts advanced Amounts repaid Amounts written off As at 31 January 2024
£ £ £ £ £
Mr Andrew Smith 587,032 220,652 (205,489 ) - 602,195
The above loan is unsecured and repayable on demand. Interest was charged on the overdrawn loan amount at the rate of 2.5% per annum. 
11. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 117,000 115,500
12. Related Party Transactions
Harvey Smith Real Estate, United Arab EmiratesA company in which the director has a participating interest.During the year, the company made an advance of £177,770 to Harvey Smith Real Estate. On 31 January 2024, Harvey Smith Real Estate owed £385,835.

Harvey Smith Real Estate, United Arab Emirates

A company in which the director has a participating interest.

During the year, the company made an advance of £177,770 to Harvey Smith Real Estate. On 31 January 2024, Harvey Smith Real Estate owed £385,835.

The loan is interest free and repayable on demand. 
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