Acorah Software Products - Accounts Production 16.3.350 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 08507143 Mr I Pollington Mrs H Pollington Mr I Pollington and Mrs H Pollington true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08507143 2023-06-30 08507143 2024-06-30 08507143 2023-07-01 2024-06-30 08507143 frs-core:ComputerEquipment 2024-06-30 08507143 frs-core:ComputerEquipment 2023-07-01 2024-06-30 08507143 frs-core:ComputerEquipment 2023-06-30 08507143 frs-core:ShareCapital 2024-06-30 08507143 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 08507143 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 08507143 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 08507143 frs-bus:SmallEntities 2023-07-01 2024-06-30 08507143 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 08507143 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 08507143 frs-bus:OrdinaryShareClass1 2023-07-01 2024-06-30 08507143 frs-bus:OrdinaryShareClass1 2024-06-30 08507143 1 2023-07-01 2024-06-30 08507143 frs-core:CostValuation 2023-06-30 08507143 frs-core:CostValuation 2024-06-30 08507143 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 08507143 frs-core:ProvisionsForImpairmentInvestments 2024-06-30 08507143 frs-bus:Director1 2023-07-01 2024-06-30 08507143 frs-bus:Director2 2023-07-01 2024-06-30 08507143 frs-countries:EnglandWales 2023-07-01 2024-06-30 08507143 2022-06-30 08507143 2023-06-30 08507143 2022-07-01 2023-06-30 08507143 frs-core:CurrentFinancialInstruments 2023-06-30 08507143 frs-core:ShareCapital 2023-06-30 08507143 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 08507143 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30
Registered number: 08507143
Heidian Developments Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Company Information
Directors Mr I Pollington
Mrs H Pollington
Company Number 08507143
Registered Office 19 Rookery Close
Fetcham
Leatherhead
Surrey
KT22 9BG
Accountants Byrne & Company Chartered Accountant
Suite 1532
26 Upper Pembroke Street
Dublin 2
D02X 361
Page 1
Page 2
Balance Sheet
Registered number: 08507143
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 499 499
Investments 5 23,033 23,033
23,532 23,532
CURRENT ASSETS
Debtors 6 118,897 -
Cash at bank and in hand 11,524 280,411
130,421 280,411
Creditors: Amounts Falling Due Within One Year 7 - (147,485 )
NET CURRENT ASSETS (LIABILITIES) 130,421 132,926
TOTAL ASSETS LESS CURRENT LIABILITIES 153,953 156,458
NET ASSETS 153,953 156,458
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 153,853 156,358
SHAREHOLDERS' FUNDS 153,953 156,458
Page 2
Page 3
For the year ending 30 June 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 I Pollington
Director
25th June 2025
The notes on pages 4 to 7 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Heidian Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08507143 . The registered office is 19 Rookery Close, Fetcham, Leatherhead, Surrey, KT22 9BG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements have been prepared in accordance with accounting standards generally accepted in the United Kingdom and the Companies Act 2006. Accounting standards generally accepted in the United Kingdom in preparing financial statements giving a true and fair view are those published by the Institute of Chartered Accountants in England and Wales and issued by the Accounting Standards Board.
2.2. 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:
Computer Equipment 50% on cost
2.3. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
...CONTINUED
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2.3. Financial Instruments - continued
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.5. Fixed asset investments
The company holds investments in capital accounts in trading limited liability partnerships. These investments are initially recognised at cost and then subsequently measured at fair value if, in the opinion of the directors, this can be reasonably measured.Otherwise, if it is considered by the directors that the fair value of these shares cannot be measured reliably, then these investments are measured at cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2023 999
As at 30 June 2024 999
...CONTINUED
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Page 6
Depreciation
As at 1 July 2023 500
As at 30 June 2024 500
Net Book Value
As at 30 June 2024 499
As at 1 July 2023 499
5. Investments
Other
£
Cost
As at 1 July 2023 23,033
As at 30 June 2024 23,033
Provision
As at 1 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 23,033
As at 1 July 2023 23,033
Investments comprise equity capital accounts in trading limited liability partnerships.
6. Debtors
2024 2023
£ £
Due within one year
3rd party project finance 118,897 -
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax - 146
Accruals and deferred income - 1,119
Directors' loan accounts - 146,220
- 147,485
Page 6
Page 7
8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
10,000 Ordinary Shares of £ 0.010 each 100 100
9. Related Party Transactions
During the year, total dividends of £1,000 (2023 - £2,000) were paid to the directors.
Transactions with directors 
                                                                               At 1 July                                                                      At 30 June
                                                                                  2023              Advances           Repayments                 2024
                                                                                     £                        £                          £                              £
I Pollington                                                               (68,110)                (500)               68,610                              -
H Pollington                                                             (78,110)                (500)               78,610                              -
                                                                               (146,220)              (1,000)            147,220                             -
10. Ultimate Controlling Party
The company's ultimate controlling parties are Mr I Pollington and Mrs H Pollington by virtue of their ownership of 100% of the issued share capital in the company.
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