Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 04490724 Mr Anthony Hudson Mrs Jennifer Hudson Mrs Sarah Tunnicliffe Ms Louise Boddie Mr Thomas Booen Mrs Jennifer Hudson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04490724 2023-09-30 04490724 2024-09-30 04490724 2023-10-01 2024-09-30 04490724 frs-core:CurrentFinancialInstruments 2024-09-30 04490724 frs-core:Non-currentFinancialInstruments 2024-09-30 04490724 frs-core:ComputerEquipment 2024-09-30 04490724 frs-core:ComputerEquipment 2023-10-01 2024-09-30 04490724 frs-core:ComputerEquipment 2023-09-30 04490724 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-01 2024-09-30 04490724 frs-core:FurnitureFittings 2024-09-30 04490724 frs-core:FurnitureFittings 2023-10-01 2024-09-30 04490724 frs-core:FurnitureFittings 2023-09-30 04490724 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 04490724 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 04490724 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 04490724 frs-core:OtherResidualIntangibleAssets 2024-09-30 04490724 frs-core:OtherResidualIntangibleAssets 2023-10-01 2024-09-30 04490724 frs-core:OtherResidualIntangibleAssets 2023-09-30 04490724 frs-core:PlantMachinery 2024-09-30 04490724 frs-core:PlantMachinery 2023-10-01 2024-09-30 04490724 frs-core:PlantMachinery 2023-09-30 04490724 frs-core:ShareCapital 2024-09-30 04490724 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04490724 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04490724 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 04490724 frs-bus:SmallEntities 2023-10-01 2024-09-30 04490724 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04490724 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04490724 frs-bus:Director1 2023-10-01 2024-09-30 04490724 frs-bus:Director2 2023-10-01 2024-09-30 04490724 frs-bus:Director2 2023-09-30 04490724 frs-bus:Director2 2024-09-30 04490724 frs-bus:Director3 2023-10-01 2024-09-30 04490724 frs-bus:Director4 2023-10-01 2024-09-30 04490724 frs-bus:Director5 2023-10-01 2024-09-30 04490724 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 04490724 frs-countries:EnglandWales 2023-10-01 2024-09-30 04490724 2022-09-30 04490724 2023-09-30 04490724 2022-10-01 2023-09-30 04490724 frs-core:CurrentFinancialInstruments 2023-09-30 04490724 frs-core:Non-currentFinancialInstruments 2023-09-30 04490724 frs-core:ShareCapital 2023-09-30 04490724 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 04490724
Hudson Architects Limited
Financial Statements
For The Year Ended 30 September 2024
Triple Bottom Line Accounting Limited
Association of International Accountants
The Enterprise Centre University Of East Anglia
Norwich
Norfolk
NR4 7TJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04490724
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,793 4,818
Tangible Assets 5 325,217 315,964
329,010 320,782
CURRENT ASSETS
Debtors 6 537,930 484,236
Cash at bank and in hand 246 4,259
538,176 488,495
Creditors: Amounts Falling Due Within One Year 7 (203,669 ) (197,135 )
NET CURRENT ASSETS (LIABILITIES) 334,507 291,360
TOTAL ASSETS LESS CURRENT LIABILITIES 663,517 612,142
Creditors: Amounts Falling Due After More Than One Year 8 (178,696 ) (235,717 )
NET ASSETS 484,821 376,425
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 484,721 376,325
SHAREHOLDERS' FUNDS 484,821 376,425
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Page 2
For the year ending 30 September 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 Sarah Tunnicliffe
Director
14/05/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Hudson Architects Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04490724 . The registered office is 37 St. Andrews Street, Norwich, NR2 4TP.
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 - Other Intangible
Other intangible assets represent computer software which is amortised over the life of the software or 10 years, whichever is less.
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
Plant & Machinery 25% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
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 year 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 asset reflects 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: 15 (2023: 14)
15 14
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Page 4
4. Intangible Assets
Other
£
Cost
As at 1 October 2023 10,251
As at 30 September 2024 10,251
Amortisation
As at 1 October 2023 5,433
Provided during the period 1,025
As at 30 September 2024 6,458
Net Book Value
As at 30 September 2024 3,793
As at 1 October 2023 4,818
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 315,228 - 7,005 70,229 392,462
Additions - 4,713 533 5,524 10,770
As at 30 September 2024 315,228 4,713 7,538 75,753 403,232
Depreciation
As at 1 October 2023 - - 6,805 69,693 76,498
Provided during the period - 295 171 1,051 1,517
As at 30 September 2024 - 295 6,976 70,744 78,015
Net Book Value
As at 30 September 2024 315,228 4,418 562 5,009 325,217
As at 1 October 2023 315,228 - 200 536 315,964
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 206,419 135,013
Prepayments and accrued income 13,017 48,771
Other debtors - 3,576
Corporation tax recoverable assets 99,295 86,191
Directors' loan accounts 219,199 210,685
537,930 484,236
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 33,700 11,334
Bank loans and overdrafts 77,658 116,475
Corporation tax 21,438 (30 )
Other taxes and social security 15,191 16,652
VAT 32,619 25,360
Accruals and deferred income 23,063 27,344
203,669 197,135
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 136,785 195,058
Directors loan account 41,911 40,659
178,696 235,717
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Anthony Hudson 170,025 7,183 - - 177,208
The above loan is unsecured and repayable on demand. Interest is charged at the prevailing HMRC Statutory interest on overdrawn directors loan accounts.
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