Acorah Software Products - Accounts Production 16.1.300 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 04777159 Mrs Erika Harman Mr Grant Harman Mrs Erika Harman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04777159 2023-08-31 04777159 2024-08-31 04777159 2023-09-01 2024-08-31 04777159 frs-core:Non-currentFinancialInstruments 2024-08-31 04777159 frs-core:BetweenOneFiveYears 2024-08-31 04777159 frs-core:ComputerEquipment 2023-09-01 2024-08-31 04777159 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-01 2024-08-31 04777159 frs-core:FurnitureFittings 2023-09-01 2024-08-31 04777159 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 04777159 frs-core:MotorVehicles 2023-09-01 2024-08-31 04777159 frs-core:PlantMachinery 2023-09-01 2024-08-31 04777159 frs-core:WithinOneYear 2024-08-31 04777159 frs-core:ShareCapital 2024-08-31 04777159 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 04777159 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 04777159 frs-bus:AbridgedAccounts 2023-09-01 2024-08-31 04777159 frs-bus:SmallEntities 2023-09-01 2024-08-31 04777159 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 04777159 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 04777159 frs-bus:Director1 2023-09-01 2024-08-31 04777159 frs-bus:Director2 2023-09-01 2024-08-31 04777159 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 04777159 frs-countries:EnglandWales 2023-09-01 2024-08-31 04777159 2022-08-31 04777159 2023-08-31 04777159 2022-09-01 2023-08-31 04777159 frs-core:Non-currentFinancialInstruments 2023-08-31 04777159 frs-core:BetweenOneFiveYears 2023-08-31 04777159 frs-core:WithinOneYear 2023-08-31 04777159 frs-core:ShareCapital 2023-08-31 04777159 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 04777159
Harman's On-Site Services Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2024
Hedges and Co
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 04777159
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 11,163 9,040
Tangible Assets 5 177,239 219,170
188,402 228,210
CURRENT ASSETS
Stocks 33,526 38,457
Debtors 232,802 232,423
Cash at bank and in hand 121,559 58,167
387,887 329,047
Creditors: Amounts Falling Due Within One Year (278,049 ) (255,023 )
NET CURRENT ASSETS (LIABILITIES) 109,838 74,024
TOTAL ASSETS LESS CURRENT LIABILITIES 298,240 302,234
Creditors: Amounts Falling Due After More Than One Year (49,411 ) (70,081 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (23,498 ) (25,232 )
NET ASSETS 225,331 206,921
CAPITAL AND RESERVES
Called up share capital 7 4 4
Profit and Loss Account 225,327 206,917
SHAREHOLDERS' FUNDS 225,331 206,921
Page 1
Page 2
For the year ending 31 August 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs Erika Harman
Director
Mr Grant Harman
Director
03/01/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Harman's On-Site Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04777159 . The registered office is Common Lane , North Cave, Brough, HU15 2PE.
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 represents net invoiced sales of goods and services, excluding value added tax.

Revenue Recognition
Revenue is recognised under an exchange transaction with a customer when, and to the extent that, the company
receives a right to consideration from its performance.

Part completed contracts at the year end that fulfil the criteria are included in these financial statements based on
their fair value of the right to consideration at the balance sheet date.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
The other intangible asset is internally generated IT software, it is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Freehold 0
Plant & Machinery 10% on cost
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
2.5. 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.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of costs and net realisable value, after making due allowance for obsolete and slow
moving items. Overheads are charged to profit and loss as incurred.Net realisable value is based on the estimated
selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which its
related revenue is recognised. The amount of any write-down of stocks to net realisable value and losses of
stocks are recognised as an expenses in the period in which the write-down or loss occurs. The amount of any
reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an
expense in the period in which the reversal occurs.
Page 3
Page 4
2.7. Taxation
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to
the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.

Deferred Tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension
scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 45 (2023: 55)
45 55
4. Intangible Assets
Total
£
Cost
As at 1 September 2023 10,045
Additions 3,475
As at 31 August 2024 13,520
Amortisation
As at 1 September 2023 1,005
Provided during the period 1,352
As at 31 August 2024 2,357
Net Book Value
As at 31 August 2024 11,163
As at 1 September 2023 9,040
Page 4
Page 5
5. Tangible Assets
Total
£
Cost
As at 1 September 2023 440,499
Additions 22,387
Disposals (113,160 )
As at 31 August 2024 349,726
Depreciation
As at 1 September 2023 221,329
Provided during the period 31,000
Disposals (79,842 )
As at 31 August 2024 172,487
Net Book Value
As at 31 August 2024 177,239
As at 1 September 2023 219,170
6. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,340 8,582
Later than one year and not later than five years 40,370 50,710
50,710 59,292
50,710 59,292
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
Page 5