Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08625477 Mr Brent Pollard Mr Mitchell Thomas Mr Luke Parry Mr Andrew Snelgrove iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08625477 2024-03-31 08625477 2025-03-31 08625477 2024-04-01 2025-03-31 08625477 frs-core:CurrentFinancialInstruments 2025-03-31 08625477 frs-core:Non-currentFinancialInstruments 2025-03-31 08625477 frs-core:BetweenOneFiveYears 2025-03-31 08625477 frs-core:ComputerEquipment 2025-03-31 08625477 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08625477 frs-core:ComputerEquipment 2024-03-31 08625477 frs-core:FurnitureFittings 2025-03-31 08625477 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08625477 frs-core:FurnitureFittings 2024-03-31 08625477 frs-core:NetGoodwill 2025-03-31 08625477 frs-core:NetGoodwill 2024-04-01 2025-03-31 08625477 frs-core:NetGoodwill 2024-03-31 08625477 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 08625477 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 08625477 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08625477 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 08625477 frs-core:MotorVehicles 2025-03-31 08625477 frs-core:MotorVehicles 2024-04-01 2025-03-31 08625477 frs-core:MotorVehicles 2024-03-31 08625477 frs-core:PlantMachinery 2025-03-31 08625477 frs-core:PlantMachinery 2024-04-01 2025-03-31 08625477 frs-core:PlantMachinery 2024-03-31 08625477 frs-core:WithinOneYear 2025-03-31 08625477 frs-core:RevaluationReserve 2024-03-31 08625477 frs-core:RevaluationReserve 2025-03-31 08625477 frs-core:SharePremium 2025-03-31 08625477 frs-core:ShareCapital 2025-03-31 08625477 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08625477 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08625477 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08625477 frs-bus:SmallEntities 2024-04-01 2025-03-31 08625477 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08625477 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08625477 frs-bus:Director1 2024-04-01 2025-03-31 08625477 frs-bus:Director2 2024-04-01 2025-03-31 08625477 frs-bus:Director3 2024-04-01 2025-03-31 08625477 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 08625477 frs-countries:EnglandWales 2024-04-01 2025-03-31 08625477 2023-03-31 08625477 2024-03-31 08625477 2023-04-01 2024-03-31 08625477 frs-core:CurrentFinancialInstruments 2024-03-31 08625477 frs-core:Non-currentFinancialInstruments 2024-03-31 08625477 frs-core:BetweenOneFiveYears 2024-03-31 08625477 frs-core:WithinOneYear 2024-03-31 08625477 frs-core:RevaluationReserve 2024-03-31 08625477 frs-core:SharePremium 2024-03-31 08625477 frs-core:ShareCapital 2024-03-31 08625477 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08625477
Hawkers Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Arque Consulting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08625477
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,000 8,000
Tangible Assets 5 1,495,795 1,522,994
1,499,795 1,530,994
CURRENT ASSETS
Stocks 6 34,200 39,950
Debtors 7 453,357 28,659
Cash at bank and in hand 121,995 142,302
609,552 210,911
Creditors: Amounts Falling Due Within One Year 8 (473,854 ) (234,132 )
NET CURRENT ASSETS (LIABILITIES) 135,698 (23,221 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,635,493 1,507,773
Creditors: Amounts Falling Due After More Than One Year 9 (380,593 ) (403,279 )
NET ASSETS 1,254,900 1,104,494
CAPITAL AND RESERVES
Called up share capital 11 200 200
Share premium account 200,000 200,000
Revaluation reserve 14 200,000 200,000
Profit and Loss Account 854,700 704,294
SHAREHOLDERS' FUNDS 1,254,900 1,104,494
Page 1
Page 2
For the year ending 31 March 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 Brent Pollard
Director
13th June 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hawkers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08625477 . The registered office is Sedan Chair House West, Queens Parade Place, Bath, BA1 2NN.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of five years.
2.4. 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:
Freehold No depreciation is though appropriate
Leasehold Over the period of the lease
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 15% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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: 22 (2024: 23)
22 23
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 20,000
As at 31 March 2025 20,000
Amortisation
As at 1 April 2024 12,000
Provided during the period 4,000
As at 31 March 2025 16,000
Net Book Value
As at 31 March 2025 4,000
As at 1 April 2024 8,000
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost or Valuation
As at 1 April 2024 1,277,818 330,931 92,585 75,847
Additions - 3,679 27,466 -
As at 31 March 2025 1,277,818 334,610 120,051 75,847
Depreciation
As at 1 April 2024 - 217,180 30,134 31,166
Provided during the period - 28,514 22,480 6,703
As at 31 March 2025 - 245,694 52,614 37,869
Net Book Value
As at 31 March 2025 1,277,818 88,916 67,437 37,978
As at 1 April 2024 1,277,818 113,751 62,451 44,681
Computer Equipment Total
£ £
Cost or Valuation
As at 1 April 2024 60,731 1,837,912
Additions 3,258 34,403
As at 31 March 2025 63,989 1,872,315
Depreciation
As at 1 April 2024 36,438 314,918
Provided during the period 3,905 61,602
As at 31 March 2025 40,343 376,520
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 March 2025 23,646 1,495,795
As at 1 April 2024 24,293 1,522,994
6. Stocks
2025 2024
£ £
Stock 34,200 39,950
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 453,357 28,659
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,733 5,736
Trade creditors 70,895 60,315
Bank loans and overdrafts 18,198 17,940
Other taxes and social security 14,859 15,624
VAT 111,172 117,421
Accruals and deferred income 252,997 11,006
Directors' loan accounts - 6,090
473,854 234,132
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 9,555 15,285
Bank loans 371,038 387,994
380,593 403,279
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,733 5,736
Later than one year and not later than five years 9,555 15,285
15,288 21,021
15,288 21,021
Page 5
Page 6
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
12. Directors Advances, Credits and Guarantees
Dividends paid to directors
2025 2024
£ £
Mr Luke Parry 18,000 -
Mr Brent Pollard 37,500 27,000
Mr Mitchell Thomas 64,700 70,000
Mr Daniel Rodd 32,500 37,500
13. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 152,700 134,500
The final dividend, voted in the year to 31 March 2025, is shown above.
14. Reserves
Revaluation Reserve
£
As at 1 April 2024 200,000
As at 31 March 2025 200,000
Page 6