Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06647037 Mrs K E Hurren Mr R G Hurren Mrs K E Hurren iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06647037 2024-03-31 06647037 2025-03-31 06647037 2024-04-01 2025-03-31 06647037 frs-core:CurrentFinancialInstruments 2025-03-31 06647037 frs-core:ComputerEquipment 2025-03-31 06647037 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06647037 frs-core:ComputerEquipment 2024-03-31 06647037 frs-core:FurnitureFittings 2025-03-31 06647037 frs-core:FurnitureFittings 2024-04-01 2025-03-31 06647037 frs-core:FurnitureFittings 2024-03-31 06647037 frs-core:NetGoodwill 2025-03-31 06647037 frs-core:NetGoodwill 2024-04-01 2025-03-31 06647037 frs-core:NetGoodwill 2024-03-31 06647037 frs-core:MotorVehicles 2025-03-31 06647037 frs-core:MotorVehicles 2024-04-01 2025-03-31 06647037 frs-core:MotorVehicles 2024-03-31 06647037 frs-core:PlantMachinery 2025-03-31 06647037 frs-core:PlantMachinery 2024-04-01 2025-03-31 06647037 frs-core:PlantMachinery 2024-03-31 06647037 frs-core:ShareCapital 2025-03-31 06647037 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06647037 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06647037 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06647037 frs-bus:SmallEntities 2024-04-01 2025-03-31 06647037 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 06647037 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06647037 frs-bus:Director1 2024-04-01 2025-03-31 06647037 frs-bus:Director2 2024-04-01 2025-03-31 06647037 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 06647037 frs-countries:EnglandWales 2024-04-01 2025-03-31 06647037 2023-03-31 06647037 2024-03-31 06647037 2023-04-01 2024-03-31 06647037 frs-core:CurrentFinancialInstruments 2024-03-31 06647037 frs-core:ShareCapital 2024-03-31 06647037 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06647037
Hurren Agronomy Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Report of the Accountant to the directors of Hurren Agronomy Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 March 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
23/05/2025
Van Dijk Accountants
Georgian House
34 Thoroughfare
Halesworth
Suffolk
IP19 8AP
Page 1
Page 2
Balance Sheet
Registered number: 06647037
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,000 12,500
Tangible Assets 5 52,449 28,694
62,449 41,194
CURRENT ASSETS
Debtors 6 16,699 30,395
Cash at bank and in hand 330,748 327,269
347,447 357,664
Creditors: Amounts Falling Due Within One Year 7 (119,464 ) (128,872 )
NET CURRENT ASSETS (LIABILITIES) 227,983 228,792
TOTAL ASSETS LESS CURRENT LIABILITIES 290,432 269,986
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,940 ) (4,427 )
NET ASSETS 281,492 265,559
CAPITAL AND RESERVES
Called up share capital 8 102 102
Profit and Loss Account 281,390 265,457
SHAREHOLDERS' FUNDS 281,492 265,559
Page 2
Page 3
For the year ending 31 March 2025 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 R G Hurren
Director
23/05/2025
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Hurren Agronomy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06647037 . The registered office is Georgian House, 34 Thoroughfare, Halesworth, Suffolk, IP19 8AP.
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 - 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 20 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:
Plant & Machinery 0
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
Page 4
Page 5
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 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 2 (2024: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 50,000
As at 31 March 2025 50,000
Amortisation
As at 1 April 2024 37,500
Provided during the period 2,500
As at 31 March 2025 40,000
Net Book Value
As at 31 March 2025 10,000
As at 1 April 2024 12,500
Page 5
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 5,398 60,757 11,715 6,036 83,906
Additions - 38,845 - - 38,845
As at 31 March 2025 5,398 99,602 11,715 6,036 122,751
Depreciation
As at 1 April 2024 - 41,909 9,072 4,231 55,212
Provided during the period - 14,423 396 271 15,090
As at 31 March 2025 - 56,332 9,468 4,502 70,302
Net Book Value
As at 31 March 2025 5,398 43,270 2,247 1,534 52,449
As at 1 April 2024 5,398 18,848 2,643 1,805 28,694
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 16,699 30,395
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,504 1,504
Corporation tax 21,033 26,625
VAT 22,000 22,242
Receipt in advance 56,347 56,433
Directors' loan accounts 18,580 22,068
119,464 128,872
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 102 102
Page 6
Page 7
9. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 73,000 75,000
Page 7