Acorah Software Products - Accounts Production 16.3.350 false true false 1 April 2024 31 March 2025 31 March 2025 15565220 Mr Peter Hawkins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15565220 2024-03-31 15565220 2025-03-31 15565220 2024-04-01 2025-03-31 15565220 frs-core:CurrentFinancialInstruments 2025-03-31 15565220 frs-core:ComputerEquipment 2025-03-31 15565220 frs-core:ComputerEquipment 2024-04-01 2025-03-31 15565220 frs-core:ComputerEquipment 2024-03-31 15565220 frs-core:FurnitureFittings 2025-03-31 15565220 frs-core:FurnitureFittings 2024-04-01 2025-03-31 15565220 frs-core:FurnitureFittings 2024-03-31 15565220 frs-core:NetGoodwill 2025-03-31 15565220 frs-core:NetGoodwill 2024-04-01 2025-03-31 15565220 frs-core:NetGoodwill 2024-03-31 15565220 frs-core:MotorVehicles 2025-03-31 15565220 frs-core:MotorVehicles 2024-04-01 2025-03-31 15565220 frs-core:MotorVehicles 2024-03-31 15565220 frs-core:PlantMachinery 2025-03-31 15565220 frs-core:PlantMachinery 2024-04-01 2025-03-31 15565220 frs-core:PlantMachinery 2024-03-31 15565220 frs-core:ShareCapital 2025-03-31 15565220 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 15565220 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 15565220 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 15565220 frs-bus:SmallEntities 2024-04-01 2025-03-31 15565220 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 15565220 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 15565220 frs-bus:Director1 2024-04-01 2025-03-31 15565220 frs-countries:EnglandWales 2024-04-01 2025-03-31
Registered number: 15565220
Hawkins Plumbing and Heating (Norfolk) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 15565220
2025
Notes £ £
FIXED ASSETS
Intangible Assets 4 5,400
Tangible Assets 5 25,587
30,987
CURRENT ASSETS
Stocks 6 700
Debtors 7 2,467
Cash at bank and in hand 1,358
4,525
Creditors: Amounts Falling Due Within One Year 8 (27,551 )
NET CURRENT ASSETS (LIABILITIES) (23,026 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,961
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,861 )
NET ASSETS 3,100
CAPITAL AND RESERVES
Called up share capital 9 100
Profit and Loss Account 3,000
SHAREHOLDERS' FUNDS 3,100
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 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 Peter Hawkins
Director
27 June 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Hawkins Plumbing and Heating (Norfolk) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15565220 . The registered office is Pilgrim Suite, Ketteringham Hall, Church Road, Ketteringham , Wymondham, Norfolk, NR18 9RS.
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 .... 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:
Plant & Machinery 15% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 25% reducing balance
2.5. 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.
2.6. Financial Instruments
A financial asset or a financial liability is only recognised when the entity becomes party to the contractual provisions of the instrument.  Basic financial instruments are initially recognised at the amount of receivable or payable including any related transaction costs, unless the arrangment constitutes a financial transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.  Debt instruments are subsequently measured at amortised cost. 
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Impairment
At each reporting date,  goodwill and other tangible fixed assets and investments but excluding investment in properties,  are assessed to determine whether there is an indication that the carrying amount of an asset may be more than its recoverable amount and that the asset should be impaired.  If there is an indication of possible impairment,  the recoverable amount of the asset,  which is the higher of its value in use and its net realisable value,  is estimated and compared with its carrying amount.  If the recoverable amount is lower,  the carrying amount of the asset is written down to its estimated recoverable amount and an impairment loss is recognised in the profit and loss account. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1
1
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 -
Additions 6,000
As at 31 March 2025 6,000
Amortisation
As at 1 April 2024 -
Provided during the period 600
As at 31 March 2025 600
Net Book Value
As at 31 March 2025 5,400
As at 1 April 2024 -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 - - - - -
Additions 6,130 22,966 320 2,309 31,725
As at 31 March 2025 6,130 22,966 320 2,309 31,725
Depreciation
As at 1 April 2024 - - - - -
Provided during the period 920 4,593 48 577 6,138
As at 31 March 2025 920 4,593 48 577 6,138
Net Book Value
As at 31 March 2025 5,210 18,373 272 1,732 25,587
As at 1 April 2024 - - - - -
6. Stocks
2025
£
Stock 700
7. Debtors
2025
£
Due within one year
Trade debtors 95
Prepayments and accrued income 1,514
Other debtors 828
Other taxes and social security 30
2,467
8. Creditors: Amounts Falling Due Within One Year
2025
£
Trade creditors 3,375
Other creditors 22,911
Taxation and social security 1,265
27,551
9. Share Capital
2025
£
Allotted, Called up and fully paid 100
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