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 07763105 R Herbert S Herbert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07763105 2023-09-30 07763105 2024-09-30 07763105 2023-10-01 2024-09-30 07763105 frs-core:CurrentFinancialInstruments 2024-09-30 07763105 frs-core:ComputerEquipment 2024-09-30 07763105 frs-core:ComputerEquipment 2023-10-01 2024-09-30 07763105 frs-core:ComputerEquipment 2023-09-30 07763105 frs-core:PlantMachinery 2024-09-30 07763105 frs-core:PlantMachinery 2023-10-01 2024-09-30 07763105 frs-core:PlantMachinery 2023-09-30 07763105 frs-core:ShareCapital 2024-09-30 07763105 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 07763105 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 07763105 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 07763105 frs-bus:SmallEntities 2023-10-01 2024-09-30 07763105 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 07763105 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 07763105 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-01 2024-09-30 07763105 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-09-30 07763105 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-30 07763105 frs-bus:Director1 2023-10-01 2024-09-30 07763105 frs-bus:Director2 2023-10-01 2024-09-30 07763105 frs-countries:EnglandWales 2023-10-01 2024-09-30 07763105 2022-09-30 07763105 2023-09-30 07763105 2022-10-01 2023-09-30 07763105 frs-core:CurrentFinancialInstruments 2023-09-30 07763105 frs-core:ShareCapital 2023-09-30 07763105 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 07763105 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-09-30
Registered number: 07763105
Harbour Consulting Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07763105
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,019 2,180
Investment Properties 5 1,229,125 1,223,214
1,233,144 1,225,394
CURRENT ASSETS
Debtors 6 400 15,450
Cash at bank and in hand 98,857 98,089
99,257 113,539
Creditors: Amounts Falling Due Within One Year 7 (44,762 ) (56,627 )
NET CURRENT ASSETS (LIABILITIES) 54,495 56,912
TOTAL ASSETS LESS CURRENT LIABILITIES 1,287,639 1,282,306
PROVISIONS FOR LIABILITIES
Deferred Taxation (75,826 ) (74,702 )
NET ASSETS 1,211,813 1,207,604
CAPITAL AND RESERVES
Called up share capital 8 2 2
Fair value reserve 9 323,256 318,469
Profit and Loss Account 888,555 889,133
SHAREHOLDERS' FUNDS 1,211,813 1,207,604
Page 1
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
R Herbert
Director
10th April 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
Harbour Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07763105 . The registered office is 155 Wellingborough Road, Rushden, Northamptonshire, NN10 9TB.
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. 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:
Plant & Machinery 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Investment Properties
Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
2.5. Taxation
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 in respect of all timing differences that have originated but not reversed at 30 September 2024.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost or Valuation
As at 1 October 2023 1,275 3,908 5,183
Additions - 3,178 3,178
As at 30 September 2024 1,275 7,086 8,361
Depreciation
As at 1 October 2023 319 2,684 3,003
Provided during the period 239 1,100 1,339
As at 30 September 2024 558 3,784 4,342
Net Book Value
As at 30 September 2024 717 3,302 4,019
As at 1 October 2023 956 1,224 2,180
5. Investment Property
2024
£
Fair Value
As at 1 October 2023 1,223,214
Revaluations 5,911
As at 30 September 2024 1,229,125
6. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings - 5,050
Other debtors 400 10,400
400 15,450
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 38,867 50,813
Taxation and social security 5,895 5,814
44,762 56,627
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4
Page 5
9. Reserves
Fair Value Reserve
£
As at 1 October 2023 318,469
Transfer to profit and loss 4,787
As at 30 September 2024 323,256
Page 5