Acorah Software Products - Accounts Production 16.0.110 false true true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 06695739 Mr Jason Clark Mrs Sarah Clark iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06695739 2023-09-30 06695739 2024-09-30 06695739 2023-10-01 2024-09-30 06695739 frs-core:CurrentFinancialInstruments 2024-09-30 06695739 frs-core:ComputerEquipment 2024-09-30 06695739 frs-core:ComputerEquipment 2023-10-01 2024-09-30 06695739 frs-core:ComputerEquipment 2023-09-30 06695739 frs-core:MotorVehicles 2024-09-30 06695739 frs-core:MotorVehicles 2023-10-01 2024-09-30 06695739 frs-core:MotorVehicles 2023-09-30 06695739 frs-core:ShareCapital 2024-09-30 06695739 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 06695739 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 06695739 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 06695739 frs-bus:SmallEntities 2023-10-01 2024-09-30 06695739 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 06695739 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 06695739 frs-bus:Director1 2023-10-01 2024-09-30 06695739 frs-bus:Director2 2023-10-01 2024-09-30 06695739 frs-countries:EnglandWales 2023-10-01 2024-09-30 06695739 2022-09-30 06695739 2023-09-30 06695739 2022-10-01 2023-09-30 06695739 frs-core:CurrentFinancialInstruments 2023-09-30 06695739 frs-core:ShareCapital 2023-09-30 06695739 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 06695739
J W Hardwick & Sons Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Merranti Figures Accounting Ltd
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors Mr Jason Clark
Mrs Sarah Clark
Company Number 06695739
Registered Office Tylers House
Tylers Lane
Horney Common
Uckfield
TN22 3EJ
Accountants Merranti Figures Accounting Ltd
24 Brighton Road
Salfords
Surrey
RH1 5BX
Page 1
Page 2
Balance Sheet
Registered number: 06695739
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 112,656 124,208
112,656 124,208
CURRENT ASSETS
Debtors 5 3,000 9,699
Cash at bank and in hand 3,701 11,712
6,701 21,411
Creditors: Amounts Falling Due Within One Year 6 (187,273 ) (176,760 )
NET CURRENT ASSETS (LIABILITIES) (180,572 ) (155,349 )
TOTAL ASSETS LESS CURRENT LIABILITIES (67,916 ) (31,141 )
NET LIABILITIES (67,916 ) (31,141 )
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account (67,917 ) (31,142 )
SHAREHOLDERS' FUNDS (67,916) (31,141)
Page 2
Page 3
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.
On behalf of the board
Mrs Sarah Clark
Director
18 November 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
J W Hardwick & Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06695739 . The registered office is Tylers House, Tylers Lane, Horney Common, Uckfield, TN22 3EJ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Motor Vehicles 25% Reducing balance
Computer Equipment 25% Reducing balance
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.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 144,500 20,000 164,500
Additions 26,000 - 26,000
As at 30 September 2024 170,500 20,000 190,500
Depreciation
As at 1 October 2023 36,125 4,167 40,292
Provided during the period 33,594 3,958 37,552
As at 30 September 2024 69,719 8,125 77,844
Net Book Value
As at 30 September 2024 100,781 11,875 112,656
As at 1 October 2023 108,375 15,833 124,208
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 6,007
Other debtors 3,000 3,692
3,000 9,699
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 268
Other creditors 186,304 176,428
Taxation and social security 969 64
187,273 176,760
Page 5