Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 11955040 Miss Kathryn Mulheir Mr Angus Bell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11955040 2023-04-30 11955040 2024-04-30 11955040 2023-05-01 2024-04-30 11955040 frs-core:CurrentFinancialInstruments 2024-04-30 11955040 frs-core:Non-currentFinancialInstruments 2024-04-30 11955040 frs-core:ComputerEquipment 2024-04-30 11955040 frs-core:ComputerEquipment 2023-05-01 2024-04-30 11955040 frs-core:ComputerEquipment 2023-04-30 11955040 frs-core:FurnitureFittings 2024-04-30 11955040 frs-core:FurnitureFittings 2023-05-01 2024-04-30 11955040 frs-core:FurnitureFittings 2023-04-30 11955040 frs-core:PlantMachinery 2023-05-01 2024-04-30 11955040 frs-core:ShareCapital 2024-04-30 11955040 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 11955040 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 11955040 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 11955040 frs-bus:SmallEntities 2023-05-01 2024-04-30 11955040 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 11955040 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 11955040 frs-bus:Director1 2023-05-01 2024-04-30 11955040 frs-bus:Director2 2023-05-01 2024-04-30 11955040 frs-core:CurrentFinancialInstruments 1 2024-04-30 11955040 frs-core:CurrentFinancialInstruments 2 2024-04-30 11955040 frs-countries:EnglandWales 2023-05-01 2024-04-30 11955040 2022-04-30 11955040 2023-04-30 11955040 2022-05-01 2023-04-30 11955040 frs-core:CurrentFinancialInstruments 2023-04-30 11955040 frs-core:Non-currentFinancialInstruments 2023-04-30 11955040 frs-core:ShareCapital 2023-04-30 11955040 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 11955040 frs-core:CurrentFinancialInstruments 1 2023-04-30 11955040 frs-core:CurrentFinancialInstruments 2 2023-04-30
Registered number: 11955040
The Heir and Bell Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Keeping it Balanced Ltd
MAAT 10387786
North Parade
Falmouth
Cornwall
TR1 2TF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11955040
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,528 7,219
4,528 7,219
CURRENT ASSETS
Cash at bank and in hand 22,560 28,618
22,560 28,618
Creditors: Amounts Falling Due Within One Year 5 (37,962 ) (44,307 )
NET CURRENT ASSETS (LIABILITIES) (15,402 ) (15,689 )
TOTAL ASSETS LESS CURRENT LIABILITIES (10,874 ) (8,470 )
Creditors: Amounts Falling Due After More Than One Year 6 (5,044 ) (10,369 )
NET LIABILITIES (15,918 ) (18,839 )
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account (15,920 ) (18,841 )
SHAREHOLDERS' FUNDS (15,918) (18,839)
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
Miss Kathryn Mulheir
Director
03/01/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Heir and Bell Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11955040 . The registered office is 4 The Old Brewery Yard, Falmouth, Falmouth , Cornwall , TR11 2BY.
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 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 9)
7 9
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 12,119 1,461 13,580
As at 30 April 2024 12,119 1,461 13,580
Depreciation
As at 1 May 2023 5,559 802 6,361
Provided during the period 2,474 217 2,691
As at 30 April 2024 8,033 1,019 9,052
Net Book Value
As at 30 April 2024 4,086 442 4,528
As at 1 May 2023 6,560 659 7,219
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Page 4
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 -
Other loans - 7,033
Corporation tax - 3,935
Payroll Liabilities : Pension 1,104 676
VAT 18,399 24,154
Net wages 6,240 -
Payroll Liabilities : HMRC (5,418 ) 3,995
Vouchers 321 -
Accruals and deferred income 815 815
Directors' loan accounts 16,500 3,699
37,962 44,307
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 5,044 10,369
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4