Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05202361 Mr David Hurst Mrs Susanne Hurst Mrs Susanne Hurst iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05202361 2024-03-31 05202361 2025-03-31 05202361 2024-04-01 2025-03-31 05202361 frs-core:CurrentFinancialInstruments 2025-03-31 05202361 frs-core:ComputerEquipment 2025-03-31 05202361 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05202361 frs-core:ComputerEquipment 2024-03-31 05202361 frs-core:MotorVehicles 2025-03-31 05202361 frs-core:MotorVehicles 2024-04-01 2025-03-31 05202361 frs-core:MotorVehicles 2024-03-31 05202361 frs-core:PlantMachinery 2025-03-31 05202361 frs-core:PlantMachinery 2024-04-01 2025-03-31 05202361 frs-core:PlantMachinery 2024-03-31 05202361 frs-core:CapitalRedemptionReserve 2025-03-31 05202361 frs-core:ShareCapital 2025-03-31 05202361 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05202361 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05202361 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05202361 frs-bus:SmallEntities 2024-04-01 2025-03-31 05202361 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05202361 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05202361 frs-bus:Director1 2024-04-01 2025-03-31 05202361 frs-bus:Director1 2024-03-31 05202361 frs-bus:Director1 2025-03-31 05202361 frs-bus:Director2 2024-04-01 2025-03-31 05202361 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 05202361 frs-countries:EnglandWales 2024-04-01 2025-03-31 05202361 2023-03-31 05202361 2024-03-31 05202361 2023-04-01 2024-03-31 05202361 frs-core:CurrentFinancialInstruments 2024-03-31 05202361 frs-core:WithinOneYear 2024-03-31 05202361 frs-core:CapitalRedemptionReserve 2024-03-31 05202361 frs-core:ShareCapital 2024-03-31 05202361 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05202361
H S Hurst Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Hammond Ford & Co Limited
Unit 6 Church Road
Barrow
Bury St. Edmunds
IP29 5AX
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 05202361
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 573 36,049
573 36,049
CURRENT ASSETS
Debtors 5 298,835 353,634
Cash at bank and in hand 1,486,752 1,504,791
1,785,587 1,858,425
Creditors: Amounts Falling Due Within One Year 6 (339,807 ) (416,867 )
NET CURRENT ASSETS (LIABILITIES) 1,445,780 1,441,558
TOTAL ASSETS LESS CURRENT LIABILITIES 1,446,353 1,477,607
NET ASSETS 1,446,353 1,477,607
CAPITAL AND RESERVES
Called up share capital 8 2 2
Capital redemption reserve 3 3
Profit and Loss Account 1,446,348 1,477,602
SHAREHOLDERS' FUNDS 1,446,353 1,477,607
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 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 Profit and Loss Account.
On behalf of the board
Mrs Susanne Hurst
Director
13th August 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
H S Hurst Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05202361 . The registered office is 6 Berry Lane, Godmanchester, Huntingdon, PE29 2LA.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 20% straight line
Motor Vehicles 25% straight line
Computer Equipment 25% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 955 152,369 6,778 160,102
Disposals - (70,654 ) - (70,654 )
As at 31 March 2025 955 81,715 6,778 89,448
Depreciation
As at 1 April 2024 191 117,277 6,585 124,053
Provided during the period 191 17,429 193 17,813
Disposals - (52,991 ) - (52,991 )
As at 31 March 2025 382 81,715 6,778 88,875
Net Book Value
As at 31 March 2025 573 - - 573
As at 1 April 2024 764 35,092 193 36,049
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 267,086 318,016
Other debtors 14,370 35,618
Directors' loan accounts 17,379 -
298,835 353,634
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 11,881
Trade creditors 185,607 97,629
Corporation tax 77,482 205,462
Other taxes and social security 37,722 64,373
Other creditors 38,996 33,967
Directors' loan accounts - 3,555
339,807 416,867
7. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 11,881
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr David Hurst - 17,379 - - 17,379
The above loan is unsecured, interest free and repayable on demand.
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