Acorah Software Products - Accounts Production 16.0.110 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 01673415 Dr B G Pearce Mrs S E Shaw-Pearce iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01673415 2023-04-30 01673415 2024-04-30 01673415 2023-05-01 2024-04-30 01673415 frs-core:CurrentFinancialInstruments 2024-04-30 01673415 frs-core:Non-currentFinancialInstruments 2024-04-30 01673415 frs-core:FurnitureFittings 2024-04-30 01673415 frs-core:FurnitureFittings 2023-05-01 2024-04-30 01673415 frs-core:FurnitureFittings 2023-04-30 01673415 frs-core:MotorVehicles 2024-04-30 01673415 frs-core:MotorVehicles 2023-05-01 2024-04-30 01673415 frs-core:MotorVehicles 2023-04-30 01673415 frs-core:ShareCapital 2024-04-30 01673415 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 01673415 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 01673415 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 01673415 frs-bus:SmallEntities 2023-05-01 2024-04-30 01673415 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 01673415 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 01673415 frs-bus:Director1 2023-05-01 2024-04-30 01673415 frs-bus:Director2 2023-05-01 2024-04-30 01673415 frs-countries:EnglandWales 2023-05-01 2024-04-30 01673415 2022-04-30 01673415 2023-04-30 01673415 2022-05-01 2023-04-30 01673415 frs-core:CurrentFinancialInstruments 2023-04-30 01673415 frs-core:Non-currentFinancialInstruments 2023-04-30 01673415 frs-core:ShareCapital 2023-04-30 01673415 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 01673415
Humane Technology Limited
Financial Statements
For The Year Ended 30 April 2024
Cound & Co LLP
Chartered Accountants
1 Princes Court Royal Way
Loughborough
LE11 5XR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01673415
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 45,404 39,419
45,404 39,419
CURRENT ASSETS
Debtors 5 15,404 60,121
Cash at bank and in hand 3,873 7,632
19,277 67,753
Creditors: Amounts Falling Due Within One Year 6 (52,918 ) (78,148 )
NET CURRENT ASSETS (LIABILITIES) (33,641 ) (10,395 )
TOTAL ASSETS LESS CURRENT LIABILITIES 11,763 29,024
Creditors: Amounts Falling Due After More Than One Year 7 (9,547 ) (17,238 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (3,924 )
NET ASSETS 2,216 7,862
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 2,116 7,762
SHAREHOLDERS' FUNDS 2,216 7,862
Page 1
Page 2
For the year ending 30 April 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
Dr B G Pearce
Director
14th November 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
Humane Technology Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01673415 . The registered office is 1 Princes Court, Royal Way, Loughborough, Leicestershire, LE11 5XR.
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 value added taxes. Turnover includes revenue earned from the rendering of services.
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 25% per annum
Fixtures & Fittings 25% per annum
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.
2.5. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is considered a net liability may crystallise.

Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 May 2023 51,200 43,173 94,373
Additions 47,999 275 48,274
Disposals (51,200 ) - (51,200 )
As at 30 April 2024 47,999 43,448 91,447
Depreciation
As at 1 May 2023 16,000 38,954 54,954
Provided during the period 6,000 1,089 7,089
Disposals (16,000 ) - (16,000 )
As at 30 April 2024 6,000 40,043 46,043
Net Book Value
As at 30 April 2024 41,999 3,405 45,404
As at 1 May 2023 35,200 4,219 39,419
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 12,615 58,688
Prepayments and accrued income 552 1,433
Corporation tax recoverable assets 2,237 -
15,404 60,121
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,368 205
Bank loans and overdrafts 7,500 7,369
Corporation tax - 11,007
Other taxes and social security 644 1,020
VAT 1,388 11,366
...CONTINUED
Page 4
Page 5
Other creditors 38,318 42,281
Accruals and deferred income 2,700 2,700
Directors' loan accounts - 2,200
52,918 78,148
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 9,547 17,238
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5