Acorah Software Products - Accounts Production 14.6.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 03994592 Mr H F Ross Mrs S Ross iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03994592 2023-04-30 03994592 2024-04-30 03994592 2023-05-01 2024-04-30 03994592 frs-core:CurrentFinancialInstruments 2024-04-30 03994592 frs-core:Non-currentFinancialInstruments 2024-04-30 03994592 frs-core:ComputerEquipment 2024-04-30 03994592 frs-core:ComputerEquipment 2023-05-01 2024-04-30 03994592 frs-core:ComputerEquipment 2023-04-30 03994592 frs-core:ShareCapital 2024-04-30 03994592 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 03994592 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 03994592 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 03994592 frs-bus:SmallEntities 2023-05-01 2024-04-30 03994592 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 03994592 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 03994592 frs-bus:Director1 2023-05-01 2024-04-30 03994592 frs-bus:Director2 2023-05-01 2024-04-30 03994592 frs-countries:EnglandWales 2023-05-01 2024-04-30 03994592 2022-04-30 03994592 2023-04-30 03994592 2022-05-01 2023-04-30 03994592 frs-core:CurrentFinancialInstruments 2023-04-30 03994592 frs-core:Non-currentFinancialInstruments 2023-04-30 03994592 frs-core:ShareCapital 2023-04-30 03994592 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 03994592
HH Bristol Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mr H F Ross
Mrs S Ross
Company Number 03994592
Registered Office Innovation House
Wales 1 Business Park
Monmouthshire
NP26 3DG
Accountants DW Accountancy Services
Chartered Certified Accountants
Tramshed Tech
Unit 3, Goodsheds Lofts
Hood Road
Barry
CF62 5QT
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Balance Sheet
Registered number: 03994592
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 190 253
Investment Properties 5 276,650 276,650
276,840 276,903
CURRENT ASSETS
Debtors 6 1,497,000 1,350,000
Cash at bank and in hand 451 1,564
1,497,451 1,351,564
Creditors: Amounts Falling Due Within One Year 7 (1,064,555 ) (979,203 )
NET CURRENT ASSETS (LIABILITIES) 432,896 372,361
TOTAL ASSETS LESS CURRENT LIABILITIES 709,736 649,264
Creditors: Amounts Falling Due After More Than One Year 8 (87,726 ) (110,028 )
NET ASSETS 622,010 539,236
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 622,008 539,234
SHAREHOLDERS' FUNDS 622,010 539,236
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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
Mr H F Ross
Director
15/01/2025
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
HH Bristol Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03994592 . The registered office is Innovation House, Wales 1 Business Park, Monmouthshire, NP26 3DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied, other than where additional disclosure is required to show a true and fair view. The financial statements are prepared under the historical cost convention.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and VAT. 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.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from the rendering of services is recognised in the period to which it relates.
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:
Computer Equipment 25% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value, which is determined annually and derived from the current market rents and investment property yields for comparable properties, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The 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.
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3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 2 (2023: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2023 14,185
As at 30 April 2024 14,185
Depreciation
As at 1 May 2023 13,932
Provided during the period 63
As at 30 April 2024 13,995
Net Book Value
As at 30 April 2024 190
As at 1 May 2023 253
Investment properties comprises one property. The fair value of the investment property has been arrived at on the basis of a valuation carried out by the directors on 30 April 2024. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.
5. Investment Property
2024
£
Fair Value
As at 1 May 2023 and 30 April 2024 276,650
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 1,497,000 1,350,000
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 587 -
Bank loans and overdrafts 21,827 21,065
Corporation tax 24,764 15,106
Other taxes and social security 511 1,218
Other creditors 1,016,866 941,814
1,064,555 979,203
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 87,726 110,028
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9. Secured Creditors
On 13 July 2015, National Westminster Bank Plc secured a fixed and floating charge over the investment property.
2024 2023
£ £
Bank loans and overdrafts - 99,609
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
11. Related Party Transactions
As at 30 April 2024, the balance owed by the company to the director, Mr H F Ross, was £765,477 (2023: £690,464). This balance is non-interest bearing and with no prescribed repayment date. This balance is disclosed within other creditors - see note 7.
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