Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 4867728 Mr Andrew Heath Mrs Helen Heath Mrs Helen Heath Mr Andrew Heath and Mrs Helen Heath false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4867728 2023-12-31 4867728 2024-12-31 4867728 2024-01-01 2024-12-31 4867728 frs-core:CurrentFinancialInstruments 2024-12-31 4867728 frs-core:NetGoodwill 2024-12-31 4867728 frs-core:NetGoodwill 2024-01-01 2024-12-31 4867728 frs-core:NetGoodwill 2023-12-31 4867728 frs-core:MotorVehicles 2024-12-31 4867728 frs-core:MotorVehicles 2024-01-01 2024-12-31 4867728 frs-core:MotorVehicles 2023-12-31 4867728 frs-core:PlantMachinery 2024-12-31 4867728 frs-core:PlantMachinery 2024-01-01 2024-12-31 4867728 frs-core:PlantMachinery 2023-12-31 4867728 frs-core:ShareCapital 2024-12-31 4867728 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 4867728 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 4867728 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 4867728 frs-bus:SmallEntities 2024-01-01 2024-12-31 4867728 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 4867728 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 4867728 1 2024-01-01 2024-12-31 4867728 frs-bus:Director1 2024-01-01 2024-12-31 4867728 frs-bus:Director2 2024-01-01 2024-12-31 4867728 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 4867728 frs-countries:EnglandWales 2024-01-01 2024-12-31 4867728 2022-12-31 4867728 2023-12-31 4867728 2023-01-01 2023-12-31 4867728 frs-core:CurrentFinancialInstruments 2023-12-31 4867728 frs-core:ShareCapital 2023-12-31 4867728 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 4867728
ANDREW HEATH LIMITED
Financial Statements
For The Year Ended 31 December 2024
Arthur G Edwards & Co Limited
Chartered Certified Accountants
Alexandra House
74 Moorland Road
Stoke-on-Trent
Staffs
ST6 1DY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 4867728
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 160,861 145,366
160,861 145,366
CURRENT ASSETS
Stocks 419,783 487,160
Debtors 6 30,706 36,566
Cash at bank and in hand 157,993 96,338
608,482 620,064
Creditors: Amounts Falling Due Within One Year 7 (452,849 ) (451,686 )
NET CURRENT ASSETS (LIABILITIES) 155,633 168,378
TOTAL ASSETS LESS CURRENT LIABILITIES 316,494 313,744
PROVISIONS FOR LIABILITIES
Deferred Taxation (30,563 ) (27,280 )
NET ASSETS 285,931 286,464
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 285,731 286,264
SHAREHOLDERS' FUNDS 285,931 286,464
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For the year ending 31 December 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
Mr Andrew Heath
Director
01/04/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
ANDREW HEATH LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 4867728 . The registered office is Alexandra House, 74 Moorland Road, Stoke-on-Trent, Staffs, ST6 1DY.
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 represents the invoiced value excluding value added tax of goods and services supplied by the company during the year.
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. 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
Motor Vehicles 25% reducing balance
2.5. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.6. Taxation
The corporation tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of adjustments made for capital allowance claims and disallowed items of expenditure. 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 in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax is measured at the tax rates that are expected to apply in the period in which the assets are 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.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
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4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 25,000
As at 31 December 2024 25,000
Amortisation
As at 1 January 2024 25,000
As at 31 December 2024 25,000
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2024 53,770 258,151 311,921
Additions 1,200 61,138 62,338
Disposals - (10,320 ) (10,320 )
As at 31 December 2024 54,970 308,969 363,939
Depreciation
As at 1 January 2024 51,984 114,571 166,555
Provided during the period 521 41,440 41,961
Disposals - (5,438 ) (5,438 )
As at 31 December 2024 52,505 150,573 203,078
Net Book Value
As at 31 December 2024 2,465 158,396 160,861
As at 1 January 2024 1,786 143,580 145,366
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 35,484
Prepayments and accrued income 1,756 1,082
VAT 28,950 -
30,706 36,566
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 6,206 2,569
Other taxes and social security 2,120 1,316
VAT - 4,021
Accruals and deferred income 3,180 4,550
Directors' loan accounts 441,343 439,230
452,849 451,686
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
9. Controlling Party
The company's controlling parties are Mr Andrew Heath and Mrs Helen Heath by virtue of their ownership of 100% of the issued share capital in the company (50% each).
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