Acorah Software Products - Accounts Production 16.1.200 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 10330383 Dr Paul Davies Mrs Sarah Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10330383 2023-08-31 10330383 2024-08-31 10330383 2023-09-01 2024-08-31 10330383 frs-core:CurrentFinancialInstruments 2024-08-31 10330383 frs-core:Non-currentFinancialInstruments 2024-08-31 10330383 frs-core:ComputerEquipment 2024-08-31 10330383 frs-core:ComputerEquipment 2023-09-01 2024-08-31 10330383 frs-core:ComputerEquipment 2023-08-31 10330383 frs-core:FurnitureFittings 2024-08-31 10330383 frs-core:FurnitureFittings 2023-09-01 2024-08-31 10330383 frs-core:FurnitureFittings 2023-08-31 10330383 frs-core:PlantMachinery 2024-08-31 10330383 frs-core:PlantMachinery 2023-09-01 2024-08-31 10330383 frs-core:PlantMachinery 2023-08-31 10330383 frs-core:ShareCapital 2024-08-31 10330383 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 10330383 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10330383 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 10330383 frs-bus:SmallEntities 2023-09-01 2024-08-31 10330383 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10330383 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 10330383 frs-bus:Director1 2023-09-01 2024-08-31 10330383 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 10330383 frs-countries:EnglandWales 2023-09-01 2024-08-31 10330383 2022-08-31 10330383 2023-08-31 10330383 2022-09-01 2023-08-31 10330383 frs-core:CurrentFinancialInstruments 2023-08-31 10330383 frs-core:Non-currentFinancialInstruments 2023-08-31 10330383 frs-core:ShareCapital 2023-08-31 10330383 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 10330383
Hilltop Limited
Financial Statements
For The Year Ended 31 August 2024
Leathley & Co - Whaley Bridge Office
1 Market Street
Whaley Bridge
High Peak
Derbyshire
SK23 7AA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10330383
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,229 24,723
23,229 24,723
CURRENT ASSETS
Debtors 5 1,633 1,268
Cash at bank and in hand 1,921 2,324
3,554 3,592
Creditors: Amounts Falling Due Within One Year 6 (8,176 ) (17,244 )
NET CURRENT ASSETS (LIABILITIES) (4,622 ) (13,652 )
TOTAL ASSETS LESS CURRENT LIABILITIES 18,607 11,071
Creditors: Amounts Falling Due After More Than One Year 7 (3,667 ) (7,500 )
NET ASSETS 14,940 3,571
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 14,939 3,570
SHAREHOLDERS' FUNDS 14,940 3,571
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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 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
Dr Paul Davies
Director
03/03/2025
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
Hilltop Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10330383 . The registered office is Hilltop Cottage Eccles Road, Whaley Bridge, High Peak, Derbyshire, SK23 7EW.
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
Fixtures & Fittings 15
Computer Equipment 15
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: NIL (2023: NIL)
- -
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 6,455 42,087 2,645 51,187
Additions 3,224 - - 3,224
As at 31 August 2024 9,679 42,087 2,645 54,411
Depreciation
As at 1 September 2023 4,413 20,581 1,470 26,464
Provided during the period 1,316 3,226 176 4,718
As at 31 August 2024 5,729 23,807 1,646 31,182
Net Book Value
As at 31 August 2024 3,950 18,280 999 23,229
As at 1 September 2023 2,042 21,506 1,175 24,723
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 986 1,268
Director's loan account 647 -
1,633 1,268
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,189 -
Bank loans and overdrafts 3,833 3,600
Corporation tax 3,154 -
Director's loan account - 13,644
8,176 17,244
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 3,667 7,500
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
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