Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 January 2025 31 January 2025 12793613 Mr Oliver Charles Howarth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12793613 2023-08-31 12793613 2025-01-31 12793613 2023-09-01 2025-01-31 12793613 frs-core:CurrentFinancialInstruments 2025-01-31 12793613 frs-core:ComputerEquipment 2025-01-31 12793613 frs-core:ComputerEquipment 2023-09-01 2025-01-31 12793613 frs-core:ComputerEquipment 2023-08-31 12793613 frs-core:FurnitureFittings 2025-01-31 12793613 frs-core:FurnitureFittings 2023-09-01 2025-01-31 12793613 frs-core:FurnitureFittings 2023-08-31 12793613 frs-core:SharePremium 2025-01-31 12793613 frs-core:ShareCapital 2025-01-31 12793613 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 12793613 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2025-01-31 12793613 frs-bus:FilletedAccounts 2023-09-01 2025-01-31 12793613 frs-bus:SmallEntities 2023-09-01 2025-01-31 12793613 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2025-01-31 12793613 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2025-01-31 12793613 frs-bus:Director1 2023-09-01 2025-01-31 12793613 frs-countries:EnglandWales 2023-09-01 2025-01-31 12793613 2022-08-31 12793613 2023-08-31 12793613 2022-09-01 2023-08-31 12793613 frs-core:CurrentFinancialInstruments 2023-08-31 12793613 frs-core:SharePremium 2023-08-31 12793613 frs-core:ShareCapital 2023-08-31 12793613 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 12793613
Huracan Ltd
Unaudited Financial Statements
For the Period 1 September 2023 to 31 January 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12793613
31 January 2025 31 August 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,625 2,555
1,625 2,555
CURRENT ASSETS
Debtors 5 18,043 -
Cash at bank and in hand 236,760 229,524
254,803 229,524
Creditors: Amounts Falling Due Within One Year 6 (13,170 ) (35,504 )
NET CURRENT ASSETS (LIABILITIES) 241,633 194,020
TOTAL ASSETS LESS CURRENT LIABILITIES 243,258 196,575
NET ASSETS 243,258 196,575
CAPITAL AND RESERVES
Called up share capital 7 140 140
Share premium account 5,860 5,860
Profit and Loss Account 237,258 190,575
SHAREHOLDERS' FUNDS 243,258 196,575
For the period ending 31 January 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 Oliver Charles Howarth
Director
14/07/2025
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Huracan Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12793613 . The registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN.
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 and represents amounts receivable for goods supplied and services rendered, stated net of discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Fixtures & Fittings 40% Straight Line
Computer Equipment 40% Straight Line
Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
2.4. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
2.5. Foreign Currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2023: 1)
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2023 2,200 3,072 5,272
Additions - 2,096 2,096
As at 31 January 2025 2,200 5,168 7,368
Depreciation
As at 1 September 2023 1,760 957 2,717
Provided during the period 440 2,586 3,026
As at 31 January 2025 2,200 3,543 5,743
Net Book Value
As at 31 January 2025 - 1,625 1,625
As at 1 September 2023 440 2,115 2,555
5. Debtors
31 January 2025 31 August 2023
£ £
Due within one year
Other debtors 18,043 -
6. Creditors: Amounts Falling Due Within One Year
31 January 2025 31 August 2023
£ £
Other creditors 2,002 11,974
Taxation and social security 11,168 23,530
13,170 35,504
7. Share Capital
31 January 2025 31 August 2023
£ £
Allotted, Called up and fully paid 140 140
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