Acorah Software Products - Accounts Production 16.1.300 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 10408776 Mr G J Howlett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10408776 2023-10-31 10408776 2024-10-31 10408776 2023-11-01 2024-10-31 10408776 frs-core:CurrentFinancialInstruments 2024-10-31 10408776 frs-core:Non-currentFinancialInstruments 2024-10-31 10408776 frs-core:BetweenOneFiveYears 2024-10-31 10408776 frs-core:ComputerEquipment 2024-10-31 10408776 frs-core:ComputerEquipment 2023-11-01 2024-10-31 10408776 frs-core:ComputerEquipment 2023-10-31 10408776 frs-core:MotorVehicles 2024-10-31 10408776 frs-core:MotorVehicles 2023-11-01 2024-10-31 10408776 frs-core:MotorVehicles 2023-10-31 10408776 frs-core:PlantMachinery 2024-10-31 10408776 frs-core:PlantMachinery 2023-11-01 2024-10-31 10408776 frs-core:PlantMachinery 2023-10-31 10408776 frs-core:WithinOneYear 2024-10-31 10408776 frs-core:ShareCapital 2024-10-31 10408776 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 10408776 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 10408776 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 10408776 frs-bus:SmallEntities 2023-11-01 2024-10-31 10408776 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 10408776 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 10408776 frs-bus:Director1 2023-11-01 2024-10-31 10408776 frs-bus:Director1 2023-10-31 10408776 frs-bus:Director1 2024-10-31 10408776 frs-countries:EnglandWales 2023-11-01 2024-10-31 10408776 2022-10-31 10408776 2023-10-31 10408776 2022-11-01 2023-10-31 10408776 frs-core:CurrentFinancialInstruments 2023-10-31 10408776 frs-core:Non-currentFinancialInstruments 2023-10-31 10408776 frs-core:BetweenOneFiveYears 2023-10-31 10408776 frs-core:MotorVehicles 2022-11-01 2023-10-31 10408776 frs-core:WithinOneYear 2023-10-31 10408776 frs-core:ShareCapital 2023-10-31 10408776 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 10408776
H&A Protection Services Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
MJH Accountants Limited
129 Woodplumpton Road
Fulwood
Preston
Lancashire
PR2 3LF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10408776
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 54,084 60,796
54,084 60,796
CURRENT ASSETS
Debtors 5 322,845 261,803
Cash at bank and in hand 16,187 14,181
339,032 275,984
Creditors: Amounts Falling Due Within One Year 6 (635,907 ) (574,576 )
NET CURRENT ASSETS (LIABILITIES) (296,875 ) (298,592 )
TOTAL ASSETS LESS CURRENT LIABILITIES (242,791 ) (237,796 )
Creditors: Amounts Falling Due After More Than One Year 7 (18,143 ) (39,338 )
NET LIABILITIES (260,934 ) (277,134 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (261,034 ) (277,234 )
SHAREHOLDERS' FUNDS (260,934) (277,134)
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Page 2
For the year ending 31 October 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 G J Howlett
Director
28 February 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
H&A Protection Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10408776 . The registered office is Preston Technology Centre, Marsh Lane, Preston, Lancashire, PR1 8UQ.
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 20% on written down value
Motor Vehicles 25% on written down value
Computer Equipment 25% on written down value and 33.3% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 72 (2023: 85)
72 85
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 4,130 83,011 12,279 99,420
Additions 241 27,745 1,195 29,181
Disposals (372 ) (40,530 ) - (40,902 )
As at 31 October 2024 3,999 70,226 13,474 87,699
Depreciation
As at 1 November 2023 2,298 27,803 8,523 38,624
Provided during the period 373 16,241 1,328 17,942
Disposals (280 ) (22,671 ) - (22,951 )
As at 31 October 2024 2,391 21,373 9,851 33,615
Net Book Value
As at 31 October 2024 1,608 48,853 3,623 54,084
As at 1 November 2023 1,832 55,208 3,756 60,796
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Motor Vehicles 45,503 53,079
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 106,384 88,156
Other debtors 216,461 173,647
322,845 261,803
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 16,667 17,186
Trade creditors 35,725 65,554
Bank loans and overdrafts 7,671 12,285
Other loans 18,721 -
Other creditors 297,862 206,880
Taxation and social security 259,261 272,671
635,907 574,576
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 18,143 25,311
Bank loans - 14,027
18,143 39,338
Time Invoice Finance Limited hold a fixed and floating charge over all present and future property and undertaking of H&A Protection Services Ltd.
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 16,667 17,186
Later than one year and not later than five years 18,143 25,311
34,810 42,497
34,810 42,497
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Pension Commitments
The company operates a defined contribution pension scheme for the employees of the company.
The assets of the scheme are held separately from those of the company in an independently administered fund.
At the balance sheet date unpaid contributions of £5,360 (2023 - £4,630) were due to the fund, which are included in Other Creditors.
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2023 Amounts advanced Amounts repaid Amounts written off As at 31 October 2024
£ £ £ £ £
Mr Gareth Howlett 30,803 29,453 (23,571 ) - 36,685
The above loan is unsecured, repayable on demand and at an interest rate of 2.25%.
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