Acorah Software Products - Accounts Production 16.2.850 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 05801083 Mrs M J Hardman-Welsh Mrs M Hardman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05801083 2023-07-31 05801083 2024-07-31 05801083 2023-08-01 2024-07-31 05801083 frs-core:CurrentFinancialInstruments 2024-07-31 05801083 frs-core:FurnitureFittings 2024-07-31 05801083 frs-core:FurnitureFittings 2023-08-01 2024-07-31 05801083 frs-core:FurnitureFittings 2023-07-31 05801083 frs-core:NetGoodwill 2024-07-31 05801083 frs-core:NetGoodwill 2023-08-01 2024-07-31 05801083 frs-core:NetGoodwill 2023-07-31 05801083 frs-core:MotorVehicles 2024-07-31 05801083 frs-core:MotorVehicles 2023-08-01 2024-07-31 05801083 frs-core:MotorVehicles 2023-07-31 05801083 frs-core:ShareCapital 2024-07-31 05801083 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 05801083 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 05801083 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 05801083 frs-bus:SmallEntities 2023-08-01 2024-07-31 05801083 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 05801083 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 05801083 frs-bus:Director1 2023-08-01 2024-07-31 05801083 frs-bus:Director2 2023-08-01 2024-07-31 05801083 frs-countries:EnglandWales 2023-08-01 2024-07-31 05801083 2022-07-31 05801083 2023-07-31 05801083 2022-08-01 2023-07-31 05801083 frs-core:CurrentFinancialInstruments 2023-07-31 05801083 frs-core:ShareCapital 2023-07-31 05801083 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 05801083
H. Hardman & Co Ltd
Financial Statements
For The Year Ended 31 July 2024
Stubbs Parkin
55 Hoghton Street
Southport
Merseyside
PR9 0PG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05801083
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 532,800 547,600
Tangible Assets 5 130,349 145,862
663,149 693,462
CURRENT ASSETS
Stocks 6 6,793 7,325
Debtors 7 76,353 54,672
Cash at bank and in hand 30,790 71,581
113,936 133,578
Creditors: Amounts Falling Due Within One Year 8 (136,357 ) (107,024 )
NET CURRENT ASSETS (LIABILITIES) (22,421 ) 26,554
TOTAL ASSETS LESS CURRENT LIABILITIES 640,728 720,016
NET ASSETS 640,728 720,016
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 640,628 719,916
SHAREHOLDERS' FUNDS 640,728 720,016
Page 1
Page 2
For the year ending 31 July 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
Mrs M J Hardman-Welsh
Director
1st May 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
H. Hardman & Co Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05801083 . The registered office is 55 Hoghton Street, Southport, Merseyside, PR9 0PG. 
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.
The company's functional and presentational currency is GBP and no level of rounding has been used in the preparation of the financial statements.
2.2. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities
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 50 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:
Motor Vehicles 25% and 15% reducing balance basis
Fixtures & Fittings 15% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 10)
10 10
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4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2023 740,000
As at 31 July 2024 740,000
Amortisation
As at 1 August 2023 192,400
Provided during the period 14,800
As at 31 July 2024 207,200
Net Book Value
As at 31 July 2024 532,800
As at 1 August 2023 547,600
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2023 372,246 56,468 428,714
As at 31 July 2024 372,246 56,468 428,714
Depreciation
As at 1 August 2023 241,950 40,902 282,852
Provided during the period 13,144 2,369 15,513
As at 31 July 2024 255,094 43,271 298,365
Net Book Value
As at 31 July 2024 117,152 13,197 130,349
As at 1 August 2023 130,296 15,566 145,862
6. Stocks
2024 2023
£ £
Finished goods 6,793 7,325
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Page 5
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 69,767 47,455
Other debtors 6,586 7,217
76,353 54,672
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,787 23,256
Other creditors 31,530 25,321
Taxation and social security 103,040 58,447
136,357 107,024
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5