Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 05544934 Mr Jerome Harlington Irene Harlington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05544934 2023-12-31 05544934 2024-12-31 05544934 2024-01-01 2024-12-31 05544934 frs-core:CurrentFinancialInstruments 2024-12-31 05544934 frs-core:Non-currentFinancialInstruments 2024-12-31 05544934 frs-core:ComputerEquipment 2024-12-31 05544934 frs-core:ComputerEquipment 2024-01-01 2024-12-31 05544934 frs-core:ComputerEquipment 2023-12-31 05544934 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-12-31 05544934 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-01-01 2024-12-31 05544934 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 05544934 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 05544934 frs-core:FurnitureFittings 2024-12-31 05544934 frs-core:FurnitureFittings 2024-01-01 2024-12-31 05544934 frs-core:FurnitureFittings 2023-12-31 05544934 frs-core:OtherResidualIntangibleAssets 2024-12-31 05544934 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 05544934 frs-core:OtherResidualIntangibleAssets 2023-12-31 05544934 frs-core:SharePremium 2024-12-31 05544934 frs-core:ShareCapital 2024-12-31 05544934 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05544934 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05544934 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 05544934 frs-bus:SmallEntities 2024-01-01 2024-12-31 05544934 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05544934 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 05544934 frs-bus:Director1 2024-01-01 2024-12-31 05544934 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 05544934 frs-countries:EnglandWales 2024-01-01 2024-12-31 05544934 2022-12-31 05544934 2023-12-31 05544934 2023-01-01 2023-12-31 05544934 frs-core:CurrentFinancialInstruments 2023-12-31 05544934 frs-core:Non-currentFinancialInstruments 2023-12-31 05544934 frs-core:SharePremium 2023-12-31 05544934 frs-core:ShareCapital 2023-12-31 05544934 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 05544934
HWB Group Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05544934
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 38 57
Tangible Assets 5 1,731 2,213
1,769 2,270
CURRENT ASSETS
Stocks 6 3,000 3,000
Debtors 7 6,682 1,488
9,682 4,488
Creditors: Amounts Falling Due Within One Year 8 (60,891 ) (111,877 )
NET CURRENT ASSETS (LIABILITIES) (51,209 ) (107,389 )
TOTAL ASSETS LESS CURRENT LIABILITIES (49,440 ) (105,119 )
Creditors: Amounts Falling Due After More Than One Year 9 (272,030 ) (272,530 )
NET LIABILITIES (321,470 ) (377,649 )
CAPITAL AND RESERVES
Called up share capital 10 200 200
Share premium account 74,912 74,912
Profit and Loss Account (396,582 ) (452,761 )
SHAREHOLDERS' FUNDS (321,470) (377,649)
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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 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 Jerome Harlington
Director
14 July 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
HWB Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05544934 . The registered office is Henge Barn, Pury Hill Business Park, Alderton Road, Towcester, Northamptonshire, NN12 7LS.
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 - Other Intangible
Other intangible assets are software packages. They are amortised at 33% Reducing balance to profit and loss account. 
2.4. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are trademarks. It is amortised at 33% reducing balance to the profit and loss account.
2.5. 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:
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Straight Line
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.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
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4. Intangible Assets
Other Intellectual Property Total
£ £ £
Cost
As at 1 January 2024 20,896 170 21,066
As at 31 December 2024 20,896 170 21,066
Amortisation
As at 1 January 2024 20,896 113 21,009
Provided during the period - 19 19
As at 31 December 2024 20,896 132 21,028
Net Book Value
As at 31 December 2024 - 38 38
As at 1 January 2024 - 57 57
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 9,403 10,182 19,585
Additions 266 - 266
As at 31 December 2024 9,669 10,182 19,851
Depreciation
As at 1 January 2024 8,877 8,495 17,372
Provided during the period 185 563 748
As at 31 December 2024 9,062 9,058 18,120
Net Book Value
As at 31 December 2024 607 1,124 1,731
As at 1 January 2024 526 1,687 2,213
6. Stocks
2024 2023
£ £
Stock 3,000 3,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,779 900
Amounts owed by group undertakings 849 400
Other debtors 54 188
6,682 1,488
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 2
Bank loans and overdrafts 4,555 4,800
Amounts owed to group undertakings - (17 )
Other creditors 53,001 106,997
Taxation and social security 3,335 95
60,891 111,877
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 272,030 272,530
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
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