Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 March 2025 31 March 2025 12786304 Mr Aaron Henriques iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12786304 2024-08-31 12786304 2025-03-31 12786304 2024-09-01 2025-03-31 12786304 frs-core:CurrentFinancialInstruments 2025-03-31 12786304 frs-core:ShareCapital 2025-03-31 12786304 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12786304 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-03-31 12786304 frs-bus:FilletedAccounts 2024-09-01 2025-03-31 12786304 frs-bus:SmallEntities 2024-09-01 2025-03-31 12786304 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-03-31 12786304 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-03-31 12786304 frs-bus:OrdinaryShareClass1 2024-09-01 2025-03-31 12786304 frs-bus:OrdinaryShareClass1 2025-03-31 12786304 frs-bus:Director1 2024-09-01 2025-03-31 12786304 frs-countries:EnglandWales 2024-09-01 2025-03-31 12786304 2023-08-31 12786304 2024-08-31 12786304 2023-09-01 2024-08-31 12786304 frs-core:CurrentFinancialInstruments 2024-08-31 12786304 frs-core:ShareCapital 2024-08-31 12786304 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 12786304 frs-bus:OrdinaryShareClass1 2023-09-01 2024-08-31
Registered number: 12786304
Handlr Ventures Ltd
Unaudited Financial Statements
For the Period 1 September 2024 to 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12786304
31 March 2025 31 August 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 4 35,860 36,000
Cash at bank and in hand 480 276
36,340 36,276
Creditors: Amounts Falling Due Within One Year 5 (34,617 ) (35,426 )
NET CURRENT ASSETS (LIABILITIES) 1,723 850
TOTAL ASSETS LESS CURRENT LIABILITIES 1,723 850
NET ASSETS 1,723 850
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 1,623 750
SHAREHOLDERS' FUNDS 1,723 850
For the period 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Aaron Henriques
Director
28th May 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Handlr Ventures Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12786304 . The registered office is 82 Wandsworth Bridge Road, London, SW6 2TF.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.4. 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 period, 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: 1 (2024: 1)
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4. Debtors
31 March 2025 31 August 2024
£ £
Due within one year
Trade debtors 10,800 16,000
Prepayments and accrued income 25,000 20,000
Other debtors 60 -
35,860 36,000
5. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 August 2024
£ £
Corporation tax 3,612 7,016
Other taxes and social security 434 -
Other creditors 45 -
Accruals and deferred income 2,340 10,775
Director's loan account 28,186 17,635
34,617 35,426
6. Share Capital
31 March 2025 31 August 2024
Allotted, called up and fully paid £ £
100,000 Ordinary Shares of £ 0.001 each 100 100
7. Related Party Transactions
Mr Aaron HenriquesDirector and shareholderA Henriques has a current account with the company which is interest free with no fixed date for repayment. At the year end the balance owed to A Henriques amounted to £28,186 (31 August 2024: £17,635).

Mr Aaron Henriques

Director and shareholder

A Henriques has a current account with the company which is interest free with no fixed date for repayment. At the year end the balance owed to A Henriques amounted to £28,186 (31 August 2024: £17,635).

Maid2Clean NEL LtdMr Henriques had a significant interest in Maid2Clean NEL LtdThe company charged consultancy services to Maid2Clean NEL Ltd during the period amounting to £6,700. The balance owed by Maid2Clean NEL Ltd at the period end amounted to £25,000 (31 August 2024: £30,000)

Maid2Clean NEL Ltd

Mr Henriques had a significant interest in Maid2Clean NEL Ltd

The company charged consultancy services to Maid2Clean NEL Ltd during the period amounting to £6,700. The balance owed by Maid2Clean NEL Ltd at the period end amounted to £25,000 (31 August 2024: £30,000)

Henray Capital LtdMr Henriques had a significant interest in Henray Capital LtdThe company charged services during the period to Henray Capital Ltd amounting to £15,133. The balance owed by Henray Capital Ltd at the period end amounted to £10,800 (31 August 2024: £6,000)

Henray Capital Ltd

Mr Henriques had a significant interest in Henray Capital Ltd

The company charged services during the period to Henray Capital Ltd amounting to £15,133. The balance owed by Henray Capital Ltd at the period end amounted to £10,800 (31 August 2024: £6,000)

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