Acorah Software Products - Accounts Production 16.3.350 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 11960055 Mr Youngsoo Hur true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11960055 2023-12-31 11960055 2024-12-31 11960055 2024-01-01 2024-12-31 11960055 frs-core:CurrentFinancialInstruments 2024-12-31 11960055 frs-core:Non-currentFinancialInstruments 2024-12-31 11960055 frs-core:ComputerEquipment 2024-12-31 11960055 frs-core:ComputerEquipment 2024-01-01 2024-12-31 11960055 frs-core:ComputerEquipment 2023-12-31 11960055 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 11960055 frs-core:FurnitureFittings 2024-12-31 11960055 frs-core:FurnitureFittings 2024-01-01 2024-12-31 11960055 frs-core:FurnitureFittings 2023-12-31 11960055 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 11960055 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 11960055 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 11960055 frs-core:WithinOneYear 2024-12-31 11960055 frs-core:ShareCapital 2024-12-31 11960055 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11960055 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11960055 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11960055 frs-bus:SmallEntities 2024-01-01 2024-12-31 11960055 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11960055 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11960055 1 2024-01-01 2024-12-31 11960055 frs-bus:Director1 2024-01-01 2024-12-31 11960055 1 2024-01-01 2024-12-31 11960055 frs-countries:EnglandWales 2024-01-01 2024-12-31 11960055 2022-12-31 11960055 2023-12-31 11960055 2023-01-01 2023-12-31 11960055 frs-core:CurrentFinancialInstruments 2023-12-31 11960055 frs-core:Non-currentFinancialInstruments 2023-12-31 11960055 frs-core:BetweenOneFiveYears 2023-12-31 11960055 frs-core:WithinOneYear 2023-12-31 11960055 frs-core:ShareCapital 2023-12-31 11960055 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11960055 1 2023-01-01 2023-12-31
Registered number: 11960055
Heta Architects Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11960055
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,713 4,505
9,713 4,505
CURRENT ASSETS
Debtors 5 231,900 300,847
Cash at bank and in hand 303,382 109,001
535,282 409,848
Creditors: Amounts Falling Due Within One Year 6 (32,133 ) (37,105 )
NET CURRENT ASSETS (LIABILITIES) 503,149 372,743
TOTAL ASSETS LESS CURRENT LIABILITIES 512,862 377,248
Creditors: Amounts Falling Due After More Than One Year 7 (1,994,859 ) (1,968,811 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,000 ) (1,000 )
NET LIABILITIES (1,483,997 ) (1,592,563 )
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Profit and Loss Account (1,484,997 ) (1,593,563 )
SHAREHOLDERS' FUNDS (1,483,997) (1,592,563)
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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 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 Youngsoo Hur
Director
6 June 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Heta Architects Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 11960055 . The registered office is 24 Greville Street, London, England, EC1N 8SS.
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. Going Concern Disclosure
The directors believe the company to be a going concern and will continue to give their support to the company over the next 12 months. 
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the provision of services and is recogonised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are measured at cost. It is amortised to profit and loss account over its estimated economic life of Nil years.
2.5. 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:
Leasehold improvements 20% straight line method
Fixtures and fittings 25% straight line method
Computer equipment 25% straight line method
2.6. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.7. Foreign Currencies
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.
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2.8. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The 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 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 
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 asset reflects 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.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
2024 2023
Average number of employees, including directors, during the year 6 8
6 8
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4. Tangible Assets
Land & Property
Leasehold improvements Fixtures and fittings Computer equipment Total
£ £ £ £
Cost
As at 1 January 2024 2,652 41,511 70,626 114,789
Additions - 3,247 6,885 10,132
As at 31 December 2024 2,652 44,758 77,511 124,921
Depreciation
As at 1 January 2024 2,230 40,198 67,856 110,284
Provided during the period 422 1,939 2,563 4,924
As at 31 December 2024 2,652 42,137 70,419 115,208
Net Book Value
As at 31 December 2024 - 2,621 7,092 9,713
As at 1 January 2024 422 1,313 2,770 4,505
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 143,936 152,719
Amounts owed by group undertakings 1,332 -
Other debtors 86,632 148,128
231,900 300,847
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,146 -
Amounts owed to group undertakings - 1,188
Other creditors 27,545 14,216
Taxation and social security 3,442 21,701
32,133 37,105
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Amounts owed to group undertakings 1,994,859 1,968,811
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 12,971 105,600
Later than one year and not later than five years - 12,971
12,971 118,571
9. Related Party Transactions
The amount due to group undertakings at the year end was £1,994,859 (2023: £1,969,998).
The amount due from group undertakings at the year end was £1,332 (2023: Nil).
10. Ultimate Parent Undertaking and Controlling Party
The company's ultimate parent undertaking is Yshur Ltd. Yshur Ltd was incorporated in England & Wales. 
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