Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 01101894 Mr John Andrew Hartley Mr John Andrew Hartley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01101894 2024-04-30 01101894 2025-04-30 01101894 2024-05-01 2025-04-30 01101894 frs-core:CurrentFinancialInstruments 2025-04-30 01101894 frs-core:ComputerEquipment 2025-04-30 01101894 frs-core:ComputerEquipment 2024-05-01 2025-04-30 01101894 frs-core:ComputerEquipment 2024-04-30 01101894 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 01101894 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 01101894 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 01101894 frs-core:MotorVehicles 2025-04-30 01101894 frs-core:MotorVehicles 2024-05-01 2025-04-30 01101894 frs-core:MotorVehicles 2024-04-30 01101894 frs-core:PlantMachinery 2025-04-30 01101894 frs-core:PlantMachinery 2024-05-01 2025-04-30 01101894 frs-core:PlantMachinery 2024-04-30 01101894 frs-core:RevaluationReserve 2024-04-30 01101894 frs-core:RevaluationReserve 2025-04-30 01101894 frs-core:ShareCapital 2025-04-30 01101894 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 01101894 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 01101894 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 01101894 frs-bus:SmallEntities 2024-05-01 2025-04-30 01101894 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 01101894 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 01101894 frs-bus:Director1 2024-05-01 2025-04-30 01101894 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 01101894 frs-countries:EnglandWales 2024-05-01 2025-04-30 01101894 2023-04-30 01101894 2024-04-30 01101894 2023-05-01 2024-04-30 01101894 frs-core:CurrentFinancialInstruments 2024-04-30 01101894 frs-core:RevaluationReserve 2024-04-30 01101894 frs-core:ShareCapital 2024-04-30 01101894 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 01101894
J. Hartley Antiques Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Aurora Tax Services Ltd
First Floor
33 Chertsey Road
Woking
Surrey
GU21 5AJ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 01101894
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 62,530 65,847
62,530 65,847
CURRENT ASSETS
Stocks 5 25,736 26,395
Debtors 6 925 866
Cash at bank and in hand 23,604 38,774
50,265 66,035
Creditors: Amounts Falling Due Within One Year 7 (49,143 ) (52,150 )
NET CURRENT ASSETS (LIABILITIES) 1,122 13,885
TOTAL ASSETS LESS CURRENT LIABILITIES 63,652 79,732
NET ASSETS 63,652 79,732
CAPITAL AND RESERVES
Called up share capital 8 750 750
Revaluation reserve 9 12,713 12,713
Profit and Loss Account 50,189 66,269
SHAREHOLDERS' FUNDS 63,652 79,732
For the year ending 30 April 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 John Andrew Hartley
Director
24 July 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
J. Hartley Antiques Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01101894 . The registered office is The Old Store The Street, Wonersh, Guildford, Surrey, GU5 0PF.
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:
Freehold 2% straight line basis
Plant & Machinery 25% reducing balance basis
Motor Vehicles 25% reducing balance basis
Computer Equipment 25% reducing balance basis
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2024 118,701 5,178 16,700 2,319 142,898
As at 30 April 2025 118,701 5,178 16,700 2,319 142,898
...CONTINUED
Page 2
Page 3
Depreciation
As at 1 May 2024 59,592 4,922 11,416 1,121 77,051
Provided during the period 1,632 64 1,321 300 3,317
As at 30 April 2025 61,224 4,986 12,737 1,421 80,368
Net Book Value
As at 30 April 2025 57,477 192 3,963 898 62,530
As at 1 May 2024 59,109 256 5,284 1,198 65,847
5. Stocks
2025 2024
£ £
Stock 25,736 26,395
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 925 866
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 208 5,558
Other creditors 48,840 46,552
Taxation and social security 95 40
49,143 52,150
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 750 750
9. Reserves
Revaluation Reserve
£
As at 1 May 2024 12,713
As at 30 April 2025 12,713
Page 3