Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 09217504 Mr Brian Rodrigo iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09217504 2023-09-30 09217504 2024-09-30 09217504 2023-10-01 2024-09-30 09217504 frs-core:CurrentFinancialInstruments 2024-09-30 09217504 frs-core:Non-currentFinancialInstruments 2024-09-30 09217504 frs-core:ComputerEquipment 2024-09-30 09217504 frs-core:ComputerEquipment 2023-10-01 2024-09-30 09217504 frs-core:ComputerEquipment 2023-09-30 09217504 frs-core:FurnitureFittings 2024-09-30 09217504 frs-core:FurnitureFittings 2023-10-01 2024-09-30 09217504 frs-core:FurnitureFittings 2023-09-30 09217504 frs-core:MotorVehicles 2024-09-30 09217504 frs-core:MotorVehicles 2023-10-01 2024-09-30 09217504 frs-core:MotorVehicles 2023-09-30 09217504 frs-core:PlantMachinery 2024-09-30 09217504 frs-core:PlantMachinery 2023-10-01 2024-09-30 09217504 frs-core:PlantMachinery 2023-09-30 09217504 frs-core:ShareCapital 2024-09-30 09217504 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09217504 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 09217504 frs-bus:SmallEntities 2023-10-01 2024-09-30 09217504 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09217504 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 09217504 frs-bus:Director1 2023-10-01 2024-09-30 09217504 frs-countries:EnglandWales 2023-10-01 2024-09-30 09217504 2022-09-30 09217504 2023-09-30 09217504 2022-10-01 2023-09-30 09217504 frs-core:CurrentFinancialInstruments 2023-09-30 09217504 frs-core:Non-currentFinancialInstruments 2023-09-30 09217504 frs-core:ShareCapital 2023-09-30
Registered number: 09217504
H & A Rail Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
FMA Accountants
Chartered Certified Accountants
C/O FMA Online Ltd
Building 3 Chiswick Business Park
566 Chiswick High Road
Chiswick
W4 5YA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09217504
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,172 34,242
22,172 34,242
CURRENT ASSETS
Debtors 5 1,585,001 819,033
Cash at bank and in hand 4,946 84,776
1,589,947 903,809
Creditors: Amounts Falling Due Within One Year 6 (1,506,866 ) (821,991 )
NET CURRENT ASSETS (LIABILITIES) 83,081 81,818
TOTAL ASSETS LESS CURRENT LIABILITIES 105,253 116,060
Creditors: Amounts Falling Due After More Than One Year 7 (105,153 ) (115,960 )
NET ASSETS 100 100
CAPITAL AND RESERVES
Called up share capital 8 100 100
SHAREHOLDERS' FUNDS 100 100
Page 1
Page 2
For the year ending 30 September 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 Brian Rodrigo
Director
17/06/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
H & A Rail Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09217504 . The registered office is 44 Leverstock Green Road , Hemel Hempstead, HP2 4HJ.
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. 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 25% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 3)
1 3
Page 3
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 7,092 48,260 3,660 2,585 61,597
Additions 1,288 1,271 849 - 3,408
Disposals - - - (1,836 ) (1,836 )
As at 30 September 2024 8,380 49,531 4,509 749 63,169
Depreciation
As at 1 October 2023 2,527 21,192 1,315 2,321 27,355
Provided during the period 1,854 12,352 975 297 15,478
Disposals - - - (1,836 ) (1,836 )
As at 30 September 2024 4,381 33,544 2,290 782 40,997
Net Book Value
As at 30 September 2024 3,999 15,987 2,219 (33 ) 22,172
As at 1 October 2023 4,565 27,068 2,345 264 34,242
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,189,194 457,510
Other debtors 100 100
VAT 37,736 74,870
Director's loan account 357,971 286,553
1,585,001 819,033
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 260,111 198,554
Bank loans and overdrafts 926,074 473,937
Corporation tax 38,130 72,053
Other taxes and social security 115,830 77,447
Net wages 5,528 -
Accruals and deferred income 161,193 -
1,506,866 821,991
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 105,153 115,960
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5