Acorah Software Products - Accounts Production 16.1.300 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 03203145 C Abbott C Abbott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03203145 2023-05-31 03203145 2024-05-31 03203145 2023-06-01 2024-05-31 03203145 frs-core:CurrentFinancialInstruments 2024-05-31 03203145 frs-core:PlantMachinery 2024-05-31 03203145 frs-core:PlantMachinery 2023-06-01 2024-05-31 03203145 frs-core:PlantMachinery 2023-05-31 03203145 frs-core:ShareCapital 2024-05-31 03203145 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 03203145 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 03203145 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 03203145 frs-bus:SmallEntities 2023-06-01 2024-05-31 03203145 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 03203145 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 03203145 frs-bus:Director1 2023-06-01 2024-05-31 03203145 frs-bus:CompanySecretary1 2023-06-01 2024-05-31 03203145 frs-countries:EnglandWales 2023-06-01 2024-05-31 03203145 2022-05-31 03203145 2023-05-31 03203145 2022-06-01 2023-05-31 03203145 frs-core:CurrentFinancialInstruments 2023-05-31 03203145 frs-core:ShareCapital 2023-05-31 03203145 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 03203145
High Technology Publishing Ltd
Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03203145
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 632 1,889
632 1,889
CURRENT ASSETS
Debtors 5 199,609 200,714
Cash at bank and in hand 129 11,399
199,738 212,113
Creditors: Amounts Falling Due Within One Year 6 (271,880 ) (279,143 )
NET CURRENT ASSETS (LIABILITIES) (72,142 ) (67,030 )
TOTAL ASSETS LESS CURRENT LIABILITIES (71,510 ) (65,141 )
NET LIABILITIES (71,510 ) (65,141 )
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account (71,512 ) (65,143 )
SHAREHOLDERS' FUNDS (71,510) (65,141)
Page 1
Page 2
For the year ending 31 May 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
C Abbott
Director
31 January 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
High Technology Publishing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03203145 . The registered office is Leonard House, 5-7 Newman Road, Bromley, Kent, BR1 1RJ.
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
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. No depreciation is provided in the year of acquisition. 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 33% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 June 2023 25,203
As at 31 May 2024 25,203
Depreciation
As at 1 June 2023 23,314
Provided during the period 1,257
As at 31 May 2024 24,571
Net Book Value
As at 31 May 2024 632
As at 1 June 2023 1,889
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 199,609 200,714
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 14,694 16,902
Other creditors 257,186 262,241
271,880 279,143
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4