Acorah Software Products - Accounts Production 16.1.200 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 13318791 Mr Kamal Richards Mr Kamal Richards true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13318791 2023-04-30 13318791 2024-04-30 13318791 2023-05-01 2024-04-30 13318791 frs-core:CurrentFinancialInstruments 2024-04-30 13318791 frs-core:ComputerEquipment 2024-04-30 13318791 frs-core:ComputerEquipment 2023-05-01 2024-04-30 13318791 frs-core:ComputerEquipment 2023-04-30 13318791 frs-core:MotorVehicles 2024-04-30 13318791 frs-core:MotorVehicles 2023-05-01 2024-04-30 13318791 frs-core:MotorVehicles 2023-04-30 13318791 frs-core:PlantMachinery 2024-04-30 13318791 frs-core:PlantMachinery 2023-05-01 2024-04-30 13318791 frs-core:PlantMachinery 2023-04-30 13318791 frs-core:ShareCapital 2024-04-30 13318791 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 13318791 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 13318791 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 13318791 frs-bus:SmallEntities 2023-05-01 2024-04-30 13318791 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 13318791 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 13318791 1 2023-05-01 2024-04-30 13318791 frs-bus:Director1 2023-05-01 2024-04-30 13318791 frs-countries:EnglandWales 2023-05-01 2024-04-30 13318791 2022-04-30 13318791 2023-04-30 13318791 2022-05-01 2023-04-30 13318791 frs-core:CurrentFinancialInstruments 2023-04-30 13318791 frs-core:ShareCapital 2023-04-30 13318791 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 13318791
WH05DAT LTD
Unaudited Financial Statements
For The Year Ended 30 April 2024
Heelan Associates Ltd
1 The Briars
Waterberry Drive
Waterlooville
Hampshire
PO7 7YH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13318791
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,500 3,300
13,500 3,300
CURRENT ASSETS
Stocks 5 28,543 2,081
Debtors 6 2,110 20,578
Cash at bank and in hand 38,247 3,194
68,900 25,853
Creditors: Amounts Falling Due Within One Year 7 (38,258 ) (32,213 )
NET CURRENT ASSETS (LIABILITIES) 30,642 (6,360 )
TOTAL ASSETS LESS CURRENT LIABILITIES 44,142 (3,060 )
NET ASSETS/(LIABILITIES) 44,142 (3,060 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 44,141 (3,061 )
SHAREHOLDERS' FUNDS 44,142 (3,060)
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Kamal Richards
Director
30 January 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
WH05DAT LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13318791 . The registered office is 1 The Briars, Waterberry Drive, Waterlooville, Hampshire, PO7 7YH.
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. 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.
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 over 5 years
Motor Vehicles over 5 years
Computer Equipment over 5 years
2.4. 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.
2.5. 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 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 922 2,500 851 4,273
Additions 145 10,795 2,626 13,566
As at 30 April 2024 1,067 13,295 3,477 17,839
Depreciation
As at 1 May 2023 369 400 204 973
Provided during the period 213 2,459 694 3,366
As at 30 April 2024 582 2,859 898 4,339
Net Book Value
As at 30 April 2024 485 10,436 2,579 13,500
As at 1 May 2023 553 2,100 647 3,300
5. Stocks
2024 2023
£ £
Stock 28,543 2,081
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 204 -
Other debtors 1,906 20,578
2,110 20,578
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other loans - 3,857
Other creditors 10,444 4,434
Taxation and social security 27,814 23,922
38,258 32,213
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Related Party Transactions
Included within other debtors is the amount of £3,054 (2022: -£5,323) owed to the director. This amount is undated, unsecured, interest free and repayable upon demand.
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10. Ultimate Controlling Party
The company's ultimate controlling party is Mr Kamal Richards by virtue of his ownership of 100% of the issued share capital in the company.
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