Acorah Software Products - Accounts Production 16.2.850 false true true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 05085125 Mr Luke Hasell Mr Marcus Hasell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05085125 2023-04-30 05085125 2024-04-30 05085125 2023-05-01 2024-04-30 05085125 frs-core:CurrentFinancialInstruments 2024-04-30 05085125 frs-core:Non-currentFinancialInstruments 2024-04-30 05085125 frs-core:FurnitureFittings 2024-04-30 05085125 frs-core:FurnitureFittings 2023-05-01 2024-04-30 05085125 frs-core:FurnitureFittings 2023-04-30 05085125 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 05085125 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 05085125 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 05085125 frs-core:MotorVehicles 2024-04-30 05085125 frs-core:MotorVehicles 2023-05-01 2024-04-30 05085125 frs-core:MotorVehicles 2023-04-30 05085125 frs-core:PlantMachinery 2024-04-30 05085125 frs-core:PlantMachinery 2023-05-01 2024-04-30 05085125 frs-core:PlantMachinery 2023-04-30 05085125 frs-core:ShareCapital 2024-04-30 05085125 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 05085125 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 05085125 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 05085125 frs-bus:SmallEntities 2023-05-01 2024-04-30 05085125 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 05085125 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 05085125 frs-bus:Director1 2023-05-01 2024-04-30 05085125 frs-bus:Director2 2023-05-01 2024-04-30 05085125 frs-countries:EnglandWales 2023-05-01 2024-04-30 05085125 2022-04-30 05085125 2023-04-30 05085125 2022-05-01 2023-04-30 05085125 frs-core:CurrentFinancialInstruments 2023-04-30 05085125 frs-core:Non-currentFinancialInstruments 2023-04-30 05085125 frs-core:ShareCapital 2023-04-30 05085125 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 05085125
MJH & Sons Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05085125
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 67,725 73,486
67,725 73,486
CURRENT ASSETS
Stocks 5 76,860 88,020
Debtors 6 78,031 70,718
Cash at bank and in hand 381 2,371
155,272 161,109
Creditors: Amounts Falling Due Within One Year 7 (269,507 ) (218,793 )
NET CURRENT ASSETS (LIABILITIES) (114,235 ) (57,684 )
TOTAL ASSETS LESS CURRENT LIABILITIES (46,510 ) 15,802
Creditors: Amounts Falling Due After More Than One Year 8 (102,731 ) (112,870 )
NET LIABILITIES (149,241 ) (97,068 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (149,341 ) (97,168 )
SHAREHOLDERS' FUNDS (149,241) (97,068)
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For the year ending 30 April 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
Mr Luke Hasell
Director
28/04/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
MJH & Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05085125 . The registered office is Herons Green Farm, Compton Martin, Bristol, BS40 6NL.
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 accounts have been prepared on the going concern basis. The directors have considered the appropriateness of the going concern basis. The company has been able to finance its operations largely because of the support from the director. With their continuing support, the director is satisied that the company will be able to meet its liabilities as they fall due
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 4% straight line basis
Plant & Machinery 25% reducing balance basis
Motor Vehicles 25% reducing balance basis
Fixtures & Fittings 25% reducing balance basis
2.5. 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.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 2)
3 2
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 May 2023 82,831 200,098 7,963 1,370 292,262
Additions 4,000 - - - 4,000
As at 30 April 2024 86,831 200,098 7,963 1,370 296,262
Depreciation
As at 1 May 2023 34,492 176,350 6,573 1,361 218,776
Provided during the period 3,473 5,938 348 2 9,761
As at 30 April 2024 37,965 182,288 6,921 1,363 228,537
Net Book Value
As at 30 April 2024 48,866 17,810 1,042 7 67,725
As at 1 May 2023 48,339 23,748 1,390 9 73,486
5. Stocks
2024 2023
£ £
Finished goods 76,860 88,020
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 78,031 68,707
Other debtors - 2,011
78,031 70,718
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 40,230 9,603
Bank loans and overdrafts 13,758 13,758
Other taxes and social security 2,006 336
VAT 1,996 452
Net wages 1,631 -
Other creditors 36,200 14,200
Accruals and deferred income 1,075 950
Directors' loan accounts 172,611 179,494
269,507 218,793
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 62,731 72,870
Other creditors 40,000 40,000
102,731 112,870
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
Included in Creditors due less than one year is an amount due to Directors of £172,611 (2023: £179,494). 
The loans are unsecured and interest free.
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