Acorah Software Products - Accounts Production 16.1.200 false true 31 March 2023 1 April 2022 false 1 April 2023 31 May 2024 31 May 2024 03751996 Mr Darren Harding Mr Dean Harding Mr Dean Harding iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03751996 2023-03-31 03751996 2024-05-31 03751996 2023-04-01 2024-05-31 03751996 frs-core:CurrentFinancialInstruments 2024-05-31 03751996 frs-core:Non-currentFinancialInstruments 2024-05-31 03751996 frs-core:ComputerEquipment 2023-04-01 2024-05-31 03751996 frs-core:FurnitureFittings 2023-04-01 2024-05-31 03751996 frs-core:MotorVehicles 2023-04-01 2024-05-31 03751996 frs-core:PlantMachinery 2024-05-31 03751996 frs-core:PlantMachinery 2023-04-01 2024-05-31 03751996 frs-core:PlantMachinery 2023-03-31 03751996 frs-core:ShareCapital 2024-05-31 03751996 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 03751996 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-05-31 03751996 frs-bus:FilletedAccounts 2023-04-01 2024-05-31 03751996 frs-bus:SmallEntities 2023-04-01 2024-05-31 03751996 frs-bus:AuditExemptWithAccountantsReport 2023-04-01 2024-05-31 03751996 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-05-31 03751996 frs-bus:Director1 2023-04-01 2024-05-31 03751996 frs-bus:Director2 2023-04-01 2024-05-31 03751996 frs-bus:CompanySecretary1 2023-04-01 2024-05-31 03751996 frs-countries:EnglandWales 2023-04-01 2024-05-31 03751996 2022-03-31 03751996 2023-03-31 03751996 2022-04-01 2023-03-31 03751996 frs-core:CurrentFinancialInstruments 2023-03-31 03751996 frs-core:Non-currentFinancialInstruments 2023-03-31 03751996 frs-core:ShareCapital 2023-03-31 03751996 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 03751996
Hardings Bar & Catering Services Limited
Unaudited Financial Statements
For the Period 1 April 2023 to 31 May 2024
Merranti Accounting Ltd
10 Scandia-Hus Business Park Felcourt Park
East Grinstead
West Sussex
RH19 2LP
Contents
Page
Company Information 1
Accountants' Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—7
Page 1
Company Information
Directors Mr Darren Harding
Mr Dean Harding
Secretary Mr Dean Harding
Company Number 03751996
Registered Office Units 2 & 3 Southcourt Yard, 15 Southcourt Road
Worthing
West Sussex
BN14 7DF
Accountants Merranti Accounting Ltd
10 Scandia-Hus Business Park Felcourt Park
East Grinstead
West Sussex
RH19 2LP
Page 1
Page 2
Accountants' Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hardings Bar & Catering Services Limited for the period 1 April 2023 to 31 May 2024 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
This report is made solely to the directors of Hardings Bar & Catering Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hardings Bar & Catering Services Limited and state those matters that we have agreed to state to the directors of Hardings Bar & Catering Services Limited in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Hardings Bar & Catering Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hardings Bar & Catering Services Limited . You consider that Hardings Bar & Catering Services Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Hardings Bar & Catering Services Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Signed
Merranti Accounting (Brighton) Limited
21 February 2025
Merranti Accounting Ltd
10 Scandia-Hus Business Park Felcourt Park
East Grinstead
West Sussex
RH19 2LP
Page 2
Page 3
Balance Sheet
Registered number: 03751996
31 May 2024 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,283 29,612
22,283 29,612
CURRENT ASSETS
Debtors 5 190,293 178,293
Cash at bank and in hand 2 50,370
190,295 228,663
Creditors: Amounts Falling Due Within One Year 6 (17,852 ) (46,143 )
NET CURRENT ASSETS (LIABILITIES) 172,443 182,520
TOTAL ASSETS LESS CURRENT LIABILITIES 194,726 212,132
Creditors: Amounts Falling Due After More Than One Year 7 (10,688 ) (22,657 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (4,234 ) (5,655 )
NET ASSETS 179,804 183,820
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 179,704 183,720
SHAREHOLDERS' FUNDS 179,804 183,820
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Page 4
For the period 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 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 Darren Harding
Director
21 February 2025
The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Hardings Bar & Catering Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03751996 . The registered office is Units 2 & 3 Southcourt Yard, 15 Southcourt Road, Worthing, West Sussex, BN14 7DF.
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.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings Straight line over 7 years
Computer Equipment 25% on 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 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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Page 6
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2023 318,710
As at 31 May 2024 318,710
Depreciation
As at 1 April 2023 289,098
Provided during the period 7,329
As at 31 May 2024 296,427
Net Book Value
As at 31 May 2024 22,283
As at 1 April 2023 29,612
5. Debtors
31 May 2024 31 March 2023
£ £
Due within one year
Other debtors 190,293 178,293
6. Creditors: Amounts Falling Due Within One Year
31 May 2024 31 March 2023
£ £
Trade creditors 1 2,899
Bank loans and overdrafts 9,950 9,857
Other creditors 7,679 32,224
Taxation and social security 222 1,163
17,852 46,143
7. Creditors: Amounts Falling Due After More Than One Year
31 May 2024 31 March 2023
£ £
Bank loans 10,688 22,657
8. Deferred Taxation
The provision for deferred tax is made up as follows:
31 May 2024 31 March 2023
£ £
Other timing differences 4,234 5,655
Page 6
Page 7
9. Related Party Transactions
At the year end the company was owed £5,841 (2023 £1,300) by a company related due to common shareholders. The loan is unsecured, payable upon demand and bears no interest. 
Page 7