Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 01929809 Mr S Gleeson Mr H E Manning iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01929809 2024-04-30 01929809 2025-04-30 01929809 2024-05-01 2025-04-30 01929809 frs-core:CurrentFinancialInstruments 2025-04-30 01929809 frs-core:ComputerEquipment 2025-04-30 01929809 frs-core:ComputerEquipment 2024-05-01 2025-04-30 01929809 frs-core:ComputerEquipment 2024-04-30 01929809 frs-core:FurnitureFittings 2025-04-30 01929809 frs-core:FurnitureFittings 2024-05-01 2025-04-30 01929809 frs-core:FurnitureFittings 2024-04-30 01929809 frs-core:PlantMachinery 2025-04-30 01929809 frs-core:PlantMachinery 2024-05-01 2025-04-30 01929809 frs-core:PlantMachinery 2024-04-30 01929809 frs-core:ShareCapital 2025-04-30 01929809 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 01929809 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 01929809 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 01929809 frs-bus:SmallEntities 2024-05-01 2025-04-30 01929809 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 01929809 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 01929809 frs-bus:Director1 2024-05-01 2025-04-30 01929809 frs-bus:Director2 2024-05-01 2025-04-30 01929809 frs-countries:EnglandWales 2024-05-01 2025-04-30 01929809 2023-04-30 01929809 2024-04-30 01929809 2023-05-01 2024-04-30 01929809 frs-core:CurrentFinancialInstruments 2024-04-30 01929809 frs-core:ShareCapital 2024-04-30 01929809 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 01929809
H.E. Manning Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
MAR Kilshaw Limited
99 Stanley Road
Bootle
Liverpool
Merseyside
L20 7DA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 01929809
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,586 3,043
2,586 3,043
CURRENT ASSETS
Debtors 5 2,565,382 1,970,133
Cash at bank and in hand 128,462 419,343
2,693,844 2,389,476
Creditors: Amounts Falling Due Within One Year 6 (665,173 ) (537,226 )
NET CURRENT ASSETS (LIABILITIES) 2,028,671 1,852,250
TOTAL ASSETS LESS CURRENT LIABILITIES 2,031,257 1,855,293
PROVISIONS FOR LIABILITIES
Deferred Taxation (647 ) (761 )
NET ASSETS 2,030,610 1,854,532
CAPITAL AND RESERVES
Called up share capital 7 4 4
Profit and Loss Account 2,030,606 1,854,528
SHAREHOLDERS' FUNDS 2,030,610 1,854,532
Page 1
Page 2
For the year ending 30 April 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 H E Manning
Director
6 June 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
H.E. Manning Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01929809 . The registered office is 77 Kempston Street, Liverpool, L3 8HE.
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.
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 15% Reducing balance
Fixtures & Fittings 15% Reducing balance
Computer Equipment 15% Reducing balance
2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2024 40,205 10,610 18,412 69,227
As at 30 April 2025 40,205 10,610 18,412 69,227
Depreciation
As at 1 May 2024 39,900 8,871 17,413 66,184
Provided during the period 46 261 150 457
As at 30 April 2025 39,946 9,132 17,563 66,641
Net Book Value
As at 30 April 2025 259 1,478 849 2,586
As at 1 May 2024 305 1,739 999 3,043
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,565,382 1,967,878
Other debtors - 2,255
2,565,382 1,970,133
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 604,963 484,249
Taxation and social security 60,210 52,977
665,173 537,226
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
Page 4