Acorah Software Products - Accounts Production 16.1.300 false true true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 01157591 Doreen Amos John Archer Charles Baker Aimee Blackaller Matthew Brierley Andrew Chapman Mathew Richard Datson Christopher Davis Linda Fletcher Jacqueline Giblett Alan Hembrow Andrew Holland Thelma Hooper Matthew Jakeman Catherine Johnson David Knight Gary Longmore Dorothy Loveridge Julie Lusmore Thomas Mclay Sarah McNairn Deborah Mereweather Alan Merrick Shannon Murray Rebecca Pickett Deborah Squire Hayden Taylor Samantha Wilcox Jodie Bird Elizabeth Hunter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01157591 2023-06-30 01157591 2024-06-30 01157591 2023-07-01 2024-06-30 01157591 frs-core:CurrentFinancialInstruments 2024-06-30 01157591 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 01157591 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 01157591 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 01157591 frs-core:ShareCapital 2024-06-30 01157591 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 01157591 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 01157591 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 01157591 frs-bus:SmallEntities 2023-07-01 2024-06-30 01157591 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 01157591 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 01157591 frs-core:ListedExchangeTraded 2024-06-30 01157591 frs-core:ListedExchangeTraded 2023-06-30 01157591 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 01157591 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2024-06-30 01157591 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-06-30 01157591 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 01157591 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-06-30 01157591 frs-bus:Director1 2023-07-01 2024-06-30 01157591 frs-bus:Director2 2023-07-01 2024-06-30 01157591 frs-bus:Director3 2023-07-01 2024-06-30 01157591 frs-bus:Director4 2023-07-01 2024-06-30 01157591 frs-bus:Director5 2023-07-01 2024-06-30 01157591 frs-bus:Director6 2023-07-01 2024-06-30 01157591 frs-bus:Director7 2023-07-01 2024-06-30 01157591 frs-bus:Director8 2023-07-01 2024-06-30 01157591 frs-bus:Director9 2023-07-01 2024-06-30 01157591 frs-bus:Director10 2023-07-01 2024-06-30 01157591 frs-bus:Director11 2023-07-01 2024-06-30 01157591 frs-bus:Director12 2023-07-01 2024-06-30 01157591 frs-bus:Director13 2023-07-01 2024-06-30 01157591 frs-bus:Director14 2023-07-01 2024-06-30 01157591 frs-bus:Director15 2023-07-01 2024-06-30 01157591 frs-bus:Director16 2023-07-01 2024-06-30 01157591 frs-bus:Director17 2023-07-01 2024-06-30 01157591 frs-bus:Director18 2023-07-01 2024-06-30 01157591 frs-bus:Director19 2023-07-01 2024-06-30 01157591 frs-bus:Director20 2023-07-01 2024-06-30 01157591 frs-bus:Director21 2023-07-01 2024-06-30 01157591 frs-bus:Director22 2023-07-01 2024-06-30 01157591 frs-bus:Director23 2023-07-01 2024-06-30 01157591 frs-bus:Director24 2023-07-01 2024-06-30 01157591 frs-bus:Director25 2023-07-01 2024-06-30 01157591 frs-bus:Director26 2023-07-01 2024-06-30 01157591 frs-bus:Director27 2023-07-01 2024-06-30 01157591 frs-bus:Director28 2023-07-01 2024-06-30 01157591 frs-bus:Director29 2023-07-01 2024-06-30 01157591 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 01157591 frs-countries:EnglandWales 2023-07-01 2024-06-30 01157591 2022-06-30 01157591 2023-06-30 01157591 2022-07-01 2023-06-30 01157591 frs-core:CurrentFinancialInstruments 2023-06-30 01157591 frs-core:ShareCapital 2023-06-30 01157591 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 01157591
Hill View Court Weston-Super-Mare (Management) Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 01157591
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10 10
Investments 5 202 161
212 171
Creditors: Amounts Falling Due Within One Year 6 (1,089 ) (988 )
NET CURRENT ASSETS (LIABILITIES) (1,089 ) (988 )
TOTAL ASSETS LESS CURRENT LIABILITIES (877 ) (817 )
NET LIABILITIES (877 ) (817 )
CAPITAL AND RESERVES
Called up share capital 7 32 32
Profit and Loss Account (909 ) (849 )
SHAREHOLDERS' FUNDS (877) (817)
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 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
Alan Merrick
Director
17/03/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Hill View Court Weston-Super-Mare (Management) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01157591 . The registered office is C/o Saturley Garner & Co Ltd, The Hive Beaufighter Road, Weston-Super-Mare, BS24 8EE.
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. Going Concern Disclosure
The financial statements have been prepared on a going concern basis, which assumes that the company will continue to trade in operational existence for the foreseeable future. At 30 June 2024 the company had a net liabilities position of £877 (2023 - £817). The directors have considered the position of the company with respect to its obligations to ensure the business can continue in operational existence for the foreseeable future, and confirms their approval to adopt the going concern basis for preparing the accounts. This is on the assumption that the management trust will continue to financially support the limited company as required.
2.3. 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.
2.4. 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
2.5. 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.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 July 2023 10
As at 30 June 2024 10
Net Book Value
As at 30 June 2024 10
As at 1 July 2023 10
5. Investments
Listed
£
Cost
As at 1 July 2023 161
Fair value adjustments 41
As at 30 June 2024 202
Provision
As at 1 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 202
As at 1 July 2023 161
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 255
Other creditors 1,076 720
Taxation and social security 13 13
1,089 988
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 32 32
8. Residential Property Management Trust
Income and Expenditure relating to the maintenance of the common parts are shown in separate service charge accounts for the property. All service charge monies are held in trust for the residents. As at the balance sheet date the monies held in trust amounted to £51,477 (2023: £69,474)
Page 3