Acorah Software Products - Accounts Production 16.1.300 false true 31 October 2023 1 November 2022 false 1 November 2023 30 June 2024 30 June 2024 11034182 Mr Alexander Gilbert-Ashur iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11034182 2023-10-31 11034182 2024-06-30 11034182 2023-11-01 2024-06-30 11034182 frs-core:CurrentFinancialInstruments 2024-06-30 11034182 frs-core:Non-currentFinancialInstruments 2024-06-30 11034182 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 11034182 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-01 2024-06-30 11034182 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 11034182 frs-core:ShareCapital 2024-06-30 11034182 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 11034182 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-06-30 11034182 frs-bus:FilletedAccounts 2023-11-01 2024-06-30 11034182 frs-bus:SmallEntities 2023-11-01 2024-06-30 11034182 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-06-30 11034182 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-06-30 11034182 frs-bus:Director1 2023-11-01 2024-06-30 11034182 1 2023-11-01 2024-06-30 11034182 frs-countries:EnglandWales 2023-11-01 2024-06-30 11034182 2022-10-31 11034182 2023-10-31 11034182 2022-11-01 2023-10-31 11034182 frs-core:CurrentFinancialInstruments 2023-10-31 11034182 frs-core:Non-currentFinancialInstruments 2023-10-31 11034182 frs-core:ShareCapital 2023-10-31 11034182 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 11034182 1 2022-11-01 2023-10-31
Registered number: 11034182
Handisc Holdings Ltd
Unaudited Financial Statements
For the Period 1 November 2023 to 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11034182
30 June 2024 31 October 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 355,152 304,107
355,152 304,107
CURRENT ASSETS
Debtors 5 100 351
Cash at bank and in hand 14,574 8,311
14,674 8,662
Creditors: Amounts Falling Due Within One Year 6 (165,089 ) (114,957 )
NET CURRENT ASSETS (LIABILITIES) (150,415 ) (106,295 )
TOTAL ASSETS LESS CURRENT LIABILITIES 204,737 197,812
Creditors: Amounts Falling Due After More Than One Year 7 (130,721 ) (132,837 )
NET ASSETS 74,016 64,975
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 73,916 64,875
SHAREHOLDERS' FUNDS 74,016 64,975
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Page 2
For the period ending 30 June 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
Mr Alexander Gilbert-Ashur
Director
15 March 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
Handisc Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 11034182 . The registered office is Unit 22 Glenmore Business Park, Colebrook Way, Andover, Hampshire, England, SP10 3GZ.
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, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
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:
Buildings Not depreciated
2.4. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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
Deferred tax has not been recognised as it is not material to the financial statements. The director will review this annually.
3. Average Number of Employees
30 June 2024 31 October 2023
Average number of employees, including directors, during the year 1 1
1 1
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4. Tangible Assets
Land & Property
Buildings
£
Cost
As at 1 November 2023 304,107
Additions 51,045
As at 30 June 2024 355,152
Net Book Value
As at 30 June 2024 355,152
As at 1 November 2023 304,107
5. Debtors
30 June 2024 31 October 2023
£ £
Due within one year
Other debtors 100 351
6. Creditors: Amounts Falling Due Within One Year
30 June 2024 31 October 2023
£ £
Bank loans and overdrafts 7,840 13,563
Amounts owed to group undertakings 140,948 89,191
Other creditors 57 57
Taxation and social security 16,244 12,146
165,089 114,957
7. Creditors: Amounts Falling Due After More Than One Year
30 June 2024 31 October 2023
£ £
Bank loans 130,721 132,837
8. Related Party Transactions
The total amount owed to the associated company at the year end is £140,948 (2023: £89,191).
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