Acorah Software Products - Accounts Production 16.0.110 false true 28 February 2023 1 March 2022 false 1 March 2023 29 February 2024 29 February 2024 12483240 Mr Graham Hewins Mrs Sally Hewins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12483240 2023-02-28 12483240 2024-02-29 12483240 2023-03-01 2024-02-29 12483240 frs-core:CurrentFinancialInstruments 2024-02-29 12483240 frs-core:Non-currentFinancialInstruments 2024-02-29 12483240 frs-core:MotorVehicles 2024-02-29 12483240 frs-core:MotorVehicles 2023-03-01 2024-02-29 12483240 frs-core:MotorVehicles 2023-02-28 12483240 frs-core:PlantMachinery 2024-02-29 12483240 frs-core:PlantMachinery 2023-03-01 2024-02-29 12483240 frs-core:PlantMachinery 2023-02-28 12483240 frs-core:ShareCapital 2024-02-29 12483240 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 12483240 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 12483240 frs-bus:FilletedAccounts 2023-03-01 2024-02-29 12483240 frs-bus:SmallEntities 2023-03-01 2024-02-29 12483240 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 12483240 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-29 12483240 frs-bus:Director1 2023-03-01 2024-02-29 12483240 frs-bus:Director1 2023-02-28 12483240 frs-bus:Director1 2024-02-29 12483240 frs-bus:Director2 2023-03-01 2024-02-29 12483240 frs-countries:EnglandWales 2023-03-01 2024-02-29 12483240 2022-02-28 12483240 2023-02-28 12483240 2022-03-01 2023-02-28 12483240 frs-core:CurrentFinancialInstruments 2023-02-28 12483240 frs-core:Non-currentFinancialInstruments 2023-02-28 12483240 frs-core:ShareCapital 2023-02-28 12483240 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28
Registered number: 12483240
Hewins Cleaning Services Ltd
Unaudited Financial Statements
For The Year Ended 29 February 2024
Indigo Green Accountants Limited
Chartered Accountants
The Boar Shed
Shirlheath
Kingsland
Herefordshire
HR6 9RJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12483240
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 245,849 271,803
245,849 271,803
CURRENT ASSETS
Debtors 5 132,117 129,770
Cash at bank and in hand 7,694 36,913
139,811 166,683
Creditors: Amounts Falling Due Within One Year 6 (143,233 ) (137,476 )
NET CURRENT ASSETS (LIABILITIES) (3,422 ) 29,207
TOTAL ASSETS LESS CURRENT LIABILITIES 242,427 301,010
Creditors: Amounts Falling Due After More Than One Year 7 (105,665 ) (137,464 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (45,360 ) -
NET ASSETS 91,402 163,546
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 91,400 163,544
SHAREHOLDERS' FUNDS 91,402 163,546
Page 1
Page 2
For the year ending 29 February 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
Mr Graham Hewins
Director
26 November 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hewins Cleaning Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12483240 . The registered office is Orchard House Penybont Road, Whitton, Knighton, LD7 1NP.
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. 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 20% straight line
Motor Vehicles 20% straight line
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.
Page 3
Page 4
2.5. Financial Instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year or on demand are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss in other operating expenses.

Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in nonconvertible preference and non puttable orrdinary shares which are measured at fair value, with changes recognised in the profit and loss. Derivative financial instruments are intially recorded at cost andthereafter at fair value with changes recognised in profit or loss.

Directors loans are recognised at transaction price.
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 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.
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 assets reflect 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.
2.7. 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.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 9)
7 9
Page 4
Page 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 March 2023 193,380 174,733 368,113
Additions 64,810 48,980 113,790
Disposals (45,981 ) (53,745 ) (99,726 )
As at 29 February 2024 212,209 169,968 382,177
Depreciation
As at 1 March 2023 44,122 52,188 96,310
Provided during the period 42,231 33,710 75,941
Disposals (18,030 ) (17,893 ) (35,923 )
As at 29 February 2024 68,323 68,005 136,328
Net Book Value
As at 29 February 2024 143,886 101,963 245,849
As at 1 March 2023 149,258 122,545 271,803
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 54,403 73,976
Prepayments and accrued income 1,040 1,684
Directors' loan accounts 76,674 54,110
132,117 129,770
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 66,933 59,352
Trade creditors 14,687 9,760
Corporation tax 12,863 11,902
Other taxes and social security 5,537 7,753
VAT 30,102 38,283
Net wages 12,134 8,961
Other creditors 977 1,465
143,233 137,476
Page 5
Page 6
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 105,665 137,464
8. Secured Creditors
Of the creditors the following amounts are secured on their related assets. 
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 172,598 196,816
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
10. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £602 (2023: £961) were due to the fund. They are included in Other Creditors.
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2023 Amounts advanced Amounts repaid Amounts written off As at 29 February 2024
£ £ £ £ £
Mr Graham Hewins 54,110 60,602 (38,038 ) - 76,674
The above loan is unsecured and repayable on demand. Interest is charged at the prevailing HMRC rate of interest. The loan was repaid within 9 months of the period end.
Page 6