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 10373097 Mr Stephen Hawtin Mrs Susan Hawtin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10373097 2023-09-30 10373097 2024-09-30 10373097 2023-10-01 2024-09-30 10373097 frs-core:CurrentFinancialInstruments 2024-09-30 10373097 frs-core:Non-currentFinancialInstruments 2024-09-30 10373097 frs-core:ComputerEquipment 2024-09-30 10373097 frs-core:ComputerEquipment 2023-10-01 2024-09-30 10373097 frs-core:ComputerEquipment 2023-09-30 10373097 frs-core:MotorVehicles 2024-09-30 10373097 frs-core:MotorVehicles 2023-10-01 2024-09-30 10373097 frs-core:MotorVehicles 2023-09-30 10373097 frs-core:PlantMachinery 2024-09-30 10373097 frs-core:PlantMachinery 2023-10-01 2024-09-30 10373097 frs-core:PlantMachinery 2023-09-30 10373097 frs-core:ShareCapital 2024-09-30 10373097 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 10373097 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10373097 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 10373097 frs-bus:SmallEntities 2023-10-01 2024-09-30 10373097 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10373097 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 10373097 frs-bus:Director1 2023-10-01 2024-09-30 10373097 frs-bus:Director1 2023-09-30 10373097 frs-bus:Director1 2024-09-30 10373097 frs-bus:Director2 2023-10-01 2024-09-30 10373097 frs-countries:EnglandWales 2023-10-01 2024-09-30 10373097 2022-09-30 10373097 2023-09-30 10373097 2022-10-01 2023-09-30 10373097 frs-core:CurrentFinancialInstruments 2023-09-30 10373097 frs-core:Non-currentFinancialInstruments 2023-09-30 10373097 frs-core:ShareCapital 2023-09-30 10373097 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 10373097
Hawtin Construction Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Axis Accounting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10373097
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,448 1,884
1,448 1,884
CURRENT ASSETS
Stocks 5 39,200 24,000
Debtors 6 23,643 33,499
Cash at bank and in hand - 1,707
62,843 59,206
Creditors: Amounts Falling Due Within One Year 7 (149,746 ) (101,530 )
NET CURRENT ASSETS (LIABILITIES) (86,903 ) (42,324 )
TOTAL ASSETS LESS CURRENT LIABILITIES (85,455 ) (40,440 )
Creditors: Amounts Falling Due After More Than One Year 8 (5,416 ) (23,419 )
NET LIABILITIES (90,871 ) (63,859 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (90,971 ) (63,959 )
SHAREHOLDERS' FUNDS (90,871) (63,859)
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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 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 Stephen Hawtin
Director
28/05/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Hawtin Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10373097 . The registered office is 176 High Hill Road, New Mills, High Peak, SK22 4HG.
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 20% WDV
Motor Vehicles 25% WDV
Computer Equipment 25% WDV
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:1
2024 2023
Office and administration 2 2
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 1,105 8,813 1,525 11,443
As at 30 September 2024 1,105 8,813 1,525 11,443
Depreciation
As at 1 October 2023 676 7,636 1,247 9,559
Provided during the period 86 294 56 436
As at 30 September 2024 762 7,930 1,303 9,995
Net Book Value
As at 30 September 2024 343 883 222 1,448
As at 1 October 2023 429 1,177 278 1,884
5. Stocks
2024 2023
£ £
Work in progress 39,200 -
Long term contracts - 24,000
39,200 24,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 879 -
Directors' loan accounts 22,764 33,499
23,643 33,499
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 45,421 47,097
Bank loans and overdrafts 17,529 6,046
Other loans 8,667 8,667
Corporation tax 2,122 4,122
Other taxes and social security 16,592 10,321
VAT 58,615 24,557
Accruals and deferred income 800 720
149,746 101,530
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 10,419
Other loans 5,416 13,000
5,416 23,419
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Stephen Hawtin 33,499 - 10,735 - 22,764
The above loan is unsecured, interest free and repayable on demand.
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