Acorah Software Products - Accounts Production 16.4.675 false true 30 October 2023 1 November 2022 false 31 October 2023 30 October 2024 30 October 2024 12283549 Ms L Yocum Hargasova Mr P Yocum iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12283549 2023-10-30 12283549 2024-10-30 12283549 2023-10-31 2024-10-30 12283549 frs-core:CurrentFinancialInstruments 2024-10-30 12283549 frs-core:ComputerEquipment 2024-10-30 12283549 frs-core:ComputerEquipment 2023-10-31 2024-10-30 12283549 frs-core:ComputerEquipment 2023-10-30 12283549 frs-core:PlantMachinery 2024-10-30 12283549 frs-core:PlantMachinery 2023-10-31 2024-10-30 12283549 frs-core:PlantMachinery 2023-10-30 12283549 frs-core:ShareCapital 2024-10-30 12283549 frs-core:RetainedEarningsAccumulatedLosses 2024-10-30 12283549 frs-bus:PrivateLimitedCompanyLtd 2023-10-31 2024-10-30 12283549 frs-bus:FilletedAccounts 2023-10-31 2024-10-30 12283549 frs-bus:SmallEntities 2023-10-31 2024-10-30 12283549 frs-bus:AuditExempt-NoAccountantsReport 2023-10-31 2024-10-30 12283549 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-31 2024-10-30 12283549 frs-bus:Director1 2023-10-31 2024-10-30 12283549 frs-bus:Director2 2023-10-31 2024-10-30 12283549 frs-bus:Director2 2023-10-30 12283549 frs-bus:Director2 2024-10-30 12283549 frs-countries:EnglandWales 2023-10-31 2024-10-30 12283549 2022-10-31 12283549 2023-10-30 12283549 2022-11-01 2023-10-30 12283549 frs-core:CurrentFinancialInstruments 2023-10-30 12283549 frs-core:ShareCapital 2023-10-30 12283549 frs-core:RetainedEarningsAccumulatedLosses 2023-10-30
Registered number: 12283549
Hargas Consulting Limited
Unaudited Financial Statements
For The Year Ended 30 October 2024
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 12283549
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 348 1,179
348 1,179
CURRENT ASSETS
Debtors 5 26,827 22,039
Cash at bank and in hand - 7,682
26,827 29,721
Creditors: Amounts Falling Due Within One Year 6 (777 ) (845 )
NET CURRENT ASSETS (LIABILITIES) 26,050 28,876
TOTAL ASSETS LESS CURRENT LIABILITIES 26,398 30,055
NET ASSETS 26,398 30,055
CAPITAL AND RESERVES
Called up share capital 7 1 1
Income Statement 26,397 30,054
SHAREHOLDERS' FUNDS 26,398 30,055
For the year ending 30 October 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 Income Statement.
On behalf of the board
Mr P Yocum
Director
18/07/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Hargas Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12283549 . The registered office is 4 Marksbury Avenue, Richmond, TW9 4JF.
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. 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 Straight line over 3 years
Computer Equipment Straight line over 3 years
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 31 October 2023 296 2,291 2,587
As at 30 October 2024 296 2,291 2,587
Depreciation
As at 31 October 2023 205 1,203 1,408
Provided during the period 91 740 831
As at 30 October 2024 296 1,943 2,239
Net Book Value
As at 30 October 2024 - 348 348
As at 31 October 2023 91 1,088 1,179
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 26,827 22,039
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 224 -
Bank loans and overdrafts 21 -
Other creditors 532 845
777 845
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 31 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 October 2024
£ £ £ £ £
Ms Lucia Yocum Hargasova 22,039 4,788 - - 26,827
The above loan is unsecured, interest free and repayable on demand.
Page 3