Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 10174599 Miss Geraldine Ward iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10174599 2023-06-30 10174599 2024-06-30 10174599 2023-07-01 2024-06-30 10174599 frs-core:CurrentFinancialInstruments 2024-06-30 10174599 frs-core:Non-currentFinancialInstruments 2024-06-30 10174599 frs-core:PlantMachinery 2024-06-30 10174599 frs-core:PlantMachinery 2023-07-01 2024-06-30 10174599 frs-core:PlantMachinery 2023-06-30 10174599 frs-core:ShareCapital 2024-06-30 10174599 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 10174599 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 10174599 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 10174599 frs-bus:SmallEntities 2023-07-01 2024-06-30 10174599 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 10174599 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 10174599 frs-bus:Director1 2023-07-01 2024-06-30 10174599 frs-countries:EnglandWales 2023-07-01 2024-06-30 10174599 2022-06-30 10174599 2023-06-30 10174599 2022-07-01 2023-06-30 10174599 frs-core:CurrentFinancialInstruments 2023-06-30 10174599 frs-core:Non-currentFinancialInstruments 2023-06-30 10174599 frs-core:ShareCapital 2023-06-30 10174599 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 10174599
Heart of Westmorland Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10174599
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,675 488
1,675 488
CURRENT ASSETS
Stocks 5 14,347 -
Debtors 6 53,909 28,135
Cash at bank and in hand 872 1,598
69,128 29,733
Creditors: Amounts Falling Due Within One Year 7 (58,029 ) (29,442 )
NET CURRENT ASSETS (LIABILITIES) 11,099 291
TOTAL ASSETS LESS CURRENT LIABILITIES 12,774 779
Creditors: Amounts Falling Due After More Than One Year 8 (12,688 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (318 ) -
NET (LIABILITIES)/ASSETS (232 ) 779
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (233 ) 778
SHAREHOLDERS' FUNDS (232) 779
Page 1
Page 2
For the year 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
Miss Geraldine Ward
Director
18/03/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Heart of Westmorland Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10174599 . The registered office is Spinning Jennies, 41-53 Finkle Street, Kendal, Cumbria, LA9 4AL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 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 tax. 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.

Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.

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 20% Reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.

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 all 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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: NIL)
1 -
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2023 762
Additions 1,606
As at 30 June 2024 2,368
Depreciation
As at 1 July 2023 274
Provided during the period 419
As at 30 June 2024 693
Net Book Value
As at 30 June 2024 1,675
As at 1 July 2023 488
5. Stocks
2024 2023
£ £
Stock 14,347 -
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income - 463
Other debtors 2,445 -
Amounts owed by other participating interests 51,464 27,672
53,909 28,135
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 23,002 15,788
Bank loans and overdrafts 5,242 -
Corporation tax 57 57
Other taxes and social security 843 -
...CONTINUED
Page 4
Page 5
Other creditors 14,985 -
Accruals and deferred income 900 900
Director's loan account 13,000 12,697
58,029 29,442
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 12,688 -
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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