Acorah Software Products - Accounts Production 16.2.800 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 04610172 Mr Oliver Hall Mr Nicholas Hall Mrs Penelope Hall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04610172 2024-01-31 04610172 2025-01-31 04610172 2024-02-01 2025-01-31 04610172 frs-core:CurrentFinancialInstruments 2025-01-31 04610172 frs-core:Non-currentFinancialInstruments 2025-01-31 04610172 frs-core:BetweenOneFiveYears 2025-01-31 04610172 frs-core:ComputerEquipment 2025-01-31 04610172 frs-core:ComputerEquipment 2024-02-01 2025-01-31 04610172 frs-core:ComputerEquipment 2024-01-31 04610172 frs-core:FurnitureFittings 2025-01-31 04610172 frs-core:FurnitureFittings 2024-02-01 2025-01-31 04610172 frs-core:FurnitureFittings 2024-01-31 04610172 frs-core:NetGoodwill 2025-01-31 04610172 frs-core:NetGoodwill 2024-02-01 2025-01-31 04610172 frs-core:NetGoodwill 2024-01-31 04610172 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 04610172 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-01 2025-01-31 04610172 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 04610172 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 04610172 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 04610172 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 04610172 frs-core:MotorVehicles 2025-01-31 04610172 frs-core:MotorVehicles 2024-02-01 2025-01-31 04610172 frs-core:MotorVehicles 2024-01-31 04610172 frs-core:PlantMachinery 2025-01-31 04610172 frs-core:PlantMachinery 2024-02-01 2025-01-31 04610172 frs-core:PlantMachinery 2024-01-31 04610172 frs-core:CapitalRedemptionReserve 2025-01-31 04610172 frs-core:ShareCapital 2025-01-31 04610172 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 04610172 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 04610172 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 04610172 frs-bus:SmallEntities 2024-02-01 2025-01-31 04610172 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 04610172 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 04610172 frs-bus:Director1 2024-02-01 2025-01-31 04610172 frs-bus:Director2 2024-02-01 2025-01-31 04610172 frs-bus:Director3 2024-02-01 2025-01-31 04610172 frs-countries:EnglandWales 2024-02-01 2025-01-31 04610172 2023-01-31 04610172 2024-01-31 04610172 2023-02-01 2024-01-31 04610172 frs-core:CurrentFinancialInstruments 2024-01-31 04610172 frs-core:Non-currentFinancialInstruments 2024-01-31 04610172 frs-core:BetweenOneFiveYears 2024-01-31 04610172 frs-core:CapitalRedemptionReserve 2024-01-31 04610172 frs-core:ShareCapital 2024-01-31 04610172 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 04610172
R W Hall & Sons Limited
Financial Statements
For The Year Ended 31 January 2025
RDP Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04610172
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 380,441 408,218
380,441 408,218
CURRENT ASSETS
Stocks 6 66,068 18,702
Debtors 7 167,057 197,007
Cash at bank and in hand 111,209 167,985
344,334 383,694
Creditors: Amounts Falling Due Within One Year 8 (119,087 ) (138,544 )
NET CURRENT ASSETS (LIABILITIES) 225,247 245,150
TOTAL ASSETS LESS CURRENT LIABILITIES 605,688 653,368
Creditors: Amounts Falling Due After More Than One Year 9 (46,692 ) (97,461 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,415 ) (21,963 )
NET ASSETS 545,581 533,944
CAPITAL AND RESERVES
Called up share capital 11 28 20
Capital redemption reserve (331,216 ) (331,216 )
Profit and Loss Account 876,769 865,140
SHAREHOLDERS' FUNDS 545,581 533,944
Page 1
Page 2
For the year ending 31 January 2025 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 Oliver Hall
Director
20/03/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
R W Hall & Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04610172 . The registered office is Unit D, Devon Suite, Dencora Business Centre, 36 Whitehouse Road, Ipswich, Suffolk, IP1 5LT.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Freehold Not depreciated
Leasehold Not depreciated
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.5. 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.
2.6. 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.
Page 3
Page 4
2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 10)
8 10
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2024 686,178
As at 31 January 2025 686,178
Amortisation
As at 1 February 2024 686,178
As at 31 January 2025 686,178
Net Book Value
As at 31 January 2025 -
As at 1 February 2024 -
5. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 February 2024 331,790 82,771 97,898 59,767
Additions - - 1,263 -
Disposals - - (26,306 ) -
As at 31 January 2025 331,790 82,771 72,855 59,767
Depreciation
As at 1 February 2024 - 71,638 45,169 50,815
...CONTINUED
Page 4
Page 5
Provided during the period - 2,783 9,799 2,238
Disposals - - (11,509 ) -
As at 31 January 2025 - 74,421 43,459 53,053
Net Book Value
As at 31 January 2025 331,790 8,350 29,396 6,714
As at 1 February 2024 331,790 11,133 52,729 8,952
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2024 6,008 8,609 586,843
Additions - 1,973 3,236
Disposals - - (26,306 )
As at 31 January 2025 6,008 10,582 563,773
Depreciation
As at 1 February 2024 3,962 7,041 178,625
Provided during the period 511 885 16,216
Disposals - - (11,509 )
As at 31 January 2025 4,473 7,926 183,332
Net Book Value
As at 31 January 2025 1,535 2,656 380,441
As at 1 February 2024 2,046 1,568 408,218
6. Stocks
2025 2024
£ £
Stock 25,415 10,518
Work in progress 40,653 8,184
66,068 18,702
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 136,614 179,414
Other debtors 30,443 17,593
167,057 197,007
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 34,066 56,414
Bank loans and overdrafts 1 1
Other creditors 15,514 16,620
Taxation and social security 69,506 65,509
119,087 138,544
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 28,869 56,957
Bank loans 17,823 40,504
46,692 97,461
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 28,869 56,957
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 28 20
Page 6