Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 07893585 Pamela Whitehead iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07893585 2023-12-31 07893585 2024-12-31 07893585 2024-01-01 2024-12-31 07893585 frs-core:CurrentFinancialInstruments 2024-12-31 07893585 frs-core:Non-currentFinancialInstruments 2024-12-31 07893585 frs-core:ComputerEquipment 2024-12-31 07893585 frs-core:ComputerEquipment 2024-01-01 2024-12-31 07893585 frs-core:ComputerEquipment 2023-12-31 07893585 frs-core:FurnitureFittings 2024-12-31 07893585 frs-core:FurnitureFittings 2024-01-01 2024-12-31 07893585 frs-core:FurnitureFittings 2023-12-31 07893585 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 07893585 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07893585 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 07893585 frs-core:ShareCapital 2024-12-31 07893585 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07893585 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07893585 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 07893585 frs-bus:SmallEntities 2024-01-01 2024-12-31 07893585 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07893585 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07893585 frs-bus:Director1 2024-01-01 2024-12-31 07893585 frs-countries:EnglandWales 2024-01-01 2024-12-31 07893585 2022-12-31 07893585 2023-12-31 07893585 2023-01-01 2023-12-31 07893585 frs-core:CurrentFinancialInstruments 2023-12-31 07893585 frs-core:Non-currentFinancialInstruments 2023-12-31 07893585 frs-core:ShareCapital 2023-12-31 07893585 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 07893585
PJW HR Consultancy Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07893585
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,487 10,025
9,487 10,025
CURRENT ASSETS
Debtors 5 2,165 8,415
Cash at bank and in hand 20,808 42,291
22,973 50,706
Creditors: Amounts Falling Due Within One Year 6 (6,562 ) (10,340 )
NET CURRENT ASSETS (LIABILITIES) 16,411 40,366
TOTAL ASSETS LESS CURRENT LIABILITIES 25,898 50,391
Creditors: Amounts Falling Due After More Than One Year 7 (1,854 ) (5,590 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (338 ) (319 )
NET ASSETS 23,706 44,482
CAPITAL AND RESERVES
Called up share capital 10 10
Profit and Loss Account 23,696 44,472
SHAREHOLDERS' FUNDS 23,706 44,482
Page 1
Page 2
For the year ending 31 December 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 her 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
Pamela Whitehead
Director
14 April 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
PJW HR Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07893585 . The registered office is 9 Spinney Rise, Toton, Nottingham, NG9 6JN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared in Sterling (£), which is the functional currency of the company. The financial statements are for the year ended 31 December 2024 (year ended: 31 December 2023).
The financial statements are prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Freehold 5% straight line
Fixtures & Fittings 15% straight line
Computer Equipment 15% straight line
2.4. 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: 1 (2023: 1)
1 1
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4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 12,761 5,906 2,499 21,166
Additions - 575 - 575
Disposals - (21 ) - (21 )
As at 31 December 2024 12,761 6,460 2,499 21,720
Depreciation
As at 1 January 2024 4,413 4,229 2,499 11,141
Provided during the period 638 475 - 1,113
Disposals - (21 ) - (21 )
As at 31 December 2024 5,051 4,683 2,499 12,233
Net Book Value
As at 31 December 2024 7,710 1,777 - 9,487
As at 1 January 2024 8,348 1,677 - 10,025
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,818 8,280
Prepayments and accrued income 347 135
2,165 8,415
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 264
Bank loans and overdrafts 4,059 4,207
Corporation tax 1,802 4,486
Other creditors 35 320
Accruals and deferred income 498 557
Director's loan account 168 506
6,562 10,340
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 1,854 5,590
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