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 08897367 Mr K G Watters Mr R J Watters true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08897367 2023-04-30 08897367 2024-04-30 08897367 2023-05-01 2024-04-30 08897367 frs-core:CurrentFinancialInstruments 2024-04-30 08897367 frs-core:PlantMachinery 2024-04-30 08897367 frs-core:PlantMachinery 2023-05-01 2024-04-30 08897367 frs-core:PlantMachinery 2023-04-30 08897367 frs-core:ShareCapital 2024-04-30 08897367 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 08897367 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08897367 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 08897367 frs-bus:SmallEntities 2023-05-01 2024-04-30 08897367 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08897367 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 08897367 1 2023-05-01 2024-04-30 08897367 frs-core:UnlistedNon-exchangeTraded 2024-04-30 08897367 frs-core:UnlistedNon-exchangeTraded 2023-04-30 08897367 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-04-30 08897367 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-04-30 08897367 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-04-30 08897367 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 08897367 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-04-30 08897367 frs-bus:Director1 2023-05-01 2024-04-30 08897367 frs-bus:Director2 2023-05-01 2024-04-30 08897367 frs-countries:EnglandWales 2023-05-01 2024-04-30 08897367 2022-04-30 08897367 2023-04-30 08897367 2022-05-01 2023-04-30 08897367 frs-core:CurrentFinancialInstruments 2023-04-30 08897367 frs-core:ShareCapital 2023-04-30 08897367 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 08897367
HCH Investment Management Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08897367
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 596 795
Investments 5 57,373 26,307
57,969 27,102
CURRENT ASSETS
Debtors 6 27,504 27,504
Cash at bank and in hand 87,650 116,970
115,154 144,474
Creditors: Amounts Falling Due Within One Year 7 (21,326 ) (29,847 )
NET CURRENT ASSETS (LIABILITIES) 93,828 114,627
TOTAL ASSETS LESS CURRENT LIABILITIES 151,797 141,729
PROVISIONS FOR LIABILITIES
Deferred Taxation (113 ) (151 )
NET ASSETS 151,684 141,578
CAPITAL AND RESERVES
Called up share capital 8 20,020 20,020
Profit and Loss Account 131,664 121,558
SHAREHOLDERS' FUNDS 151,684 141,578
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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.
The financial statements were approved by the board of directors on 30 January 2025 and were signed on its behalf by:
Mr K G Watters
Director
30th 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
HCH Investment Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08897367 . The registered office is Spring Lodge, Church Road, Bradwell, Essex, CM77 8EP.

The financial statements are presented in sterling which is functional currency of the company and rounded to the nearest £.
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.
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
2.4. 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.
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
£
Cost
As at 1 May 2023 7,082
As at 30 April 2024 7,082
Depreciation
As at 1 May 2023 6,287
Provided during the period 199
As at 30 April 2024 6,486
Net Book Value
As at 30 April 2024 596
As at 1 May 2023 795
5. Investments
Unlisted
£
Cost
As at 1 May 2023 26,307
Additions 31,066
As at 30 April 2024 57,373
Provision
As at 1 May 2023 -
As at 30 April 2024 -
Net Book Value
As at 30 April 2024 57,373
As at 1 May 2023 26,307
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 7,000 7,000
Other debtors 20,504 20,504
27,504 27,504
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 7,407 18,306
Taxation and social security 13,919 11,541
21,326 29,847
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8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 20,020 20,020
9. Ultimate Controlling Party
There is no ultimate controlling party. The company is equally controlled by Mr K G Watters and Mr R Watters.
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