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 11866416 Mrs Helen Harland Dr Kirk Harland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11866416 2023-12-31 11866416 2024-12-31 11866416 2024-01-01 2024-12-31 11866416 frs-core:CurrentFinancialInstruments 2024-12-31 11866416 frs-core:Non-currentFinancialInstruments 2024-12-31 11866416 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 11866416 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 11866416 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 11866416 frs-core:ShareCapital 2024-12-31 11866416 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11866416 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11866416 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11866416 frs-bus:SmallEntities 2024-01-01 2024-12-31 11866416 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11866416 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11866416 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 11866416 frs-bus:Director1 2024-01-01 2024-12-31 11866416 frs-bus:Director2 2024-01-01 2024-12-31 11866416 frs-countries:EnglandWales 2024-01-01 2024-12-31 11866416 2022-12-31 11866416 2023-12-31 11866416 2023-01-01 2023-12-31 11866416 frs-core:CurrentFinancialInstruments 2023-12-31 11866416 frs-core:Non-currentFinancialInstruments 2023-12-31 11866416 frs-core:ShareCapital 2023-12-31 11866416 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11866416 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31
Registered number: 11866416
Harland Homes Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
ICS Business Accounting
2 Mannin Way
Lancaster
Lancashire
LA1 3FJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11866416
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 210,000 210,000
210,000 210,000
CURRENT ASSETS
Debtors 5 9,307 10,025
Cash at bank and in hand 47,018 13,081
56,325 23,106
Creditors: Amounts Falling Due Within One Year 6 (128,072 ) (98,073 )
NET CURRENT ASSETS (LIABILITIES) (71,747 ) (74,967 )
TOTAL ASSETS LESS CURRENT LIABILITIES 138,253 135,033
Creditors: Amounts Falling Due After More Than One Year 7 (139,625 ) (139,625 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (7,077 ) (7,077 )
NET LIABILITIES (8,449 ) (11,669 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair value reserve 30,169 30,169
Profit and Loss Account (38,718 ) (41,938 )
SHAREHOLDERS' FUNDS (8,449) (11,669)
Page 1
Page 2
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 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
Dr Kirk Harland
Director
27/06/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Harland Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11866416 . The registered office is 21 Arleston Drive, Nottingham, NG8 2FR.
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 as modified by the revaluation of certain assets.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Going Concern Disclosure
The accounts have been prepared on the going concern basis. The directors believe this to be
appropriate as they have expressed their willingness to support the business for the foreseeable
future.
2.3. Turnover
Turnover represents rental income which is recognised in the relevant rental period.
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 0%
2.5. Investment Properties
Investment property is initially recorded at cost, which includes purchase price and any directly
attributable expenditure.
Investment property is revalued to its fair value at each reporting date and any changes in fair value
are recognised in profit or loss.
2.6. 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 statement of financial position date.
3. Average Number of Employees
The average number of employees during the year was as follows: 2 (2023: 2)
2 2
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 January 2024 210,000
As at 31 December 2024 210,000
Net Book Value
As at 31 December 2024 210,000
As at 1 January 2024 210,000
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Page 4
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 429 391
Deferred tax current asset 8,878 9,634
9,307 10,025
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1
Accruals and deferred income 632 632
Directors' loan accounts 87,440 97,440
Actionable Intelligence Loan 40,000 -
128,072 98,073
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 139,625 139,625
The bank loans are secured by a fixed charge over the investment properties.
8. Deferred Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at
the statement of financial position 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.
2024 2023
£ £
Other timing differences 7,077 7,077
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4