Acorah Software Products - Accounts Production 16.4.675 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 09560117 Mr Hugh Whitfield Mrs Penelope Whitfield iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09560117 2024-04-30 09560117 2025-04-30 09560117 2024-05-01 2025-04-30 09560117 frs-core:CurrentFinancialInstruments 2025-04-30 09560117 frs-core:Non-currentFinancialInstruments 2025-04-30 09560117 frs-core:ComputerEquipment 2025-04-30 09560117 frs-core:ComputerEquipment 2024-05-01 2025-04-30 09560117 frs-core:ComputerEquipment 2024-04-30 09560117 frs-core:NetGoodwill 2025-04-30 09560117 frs-core:NetGoodwill 2024-04-30 09560117 frs-core:ShareCapital 2025-04-30 09560117 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 09560117 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09560117 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 09560117 frs-bus:SmallEntities 2024-05-01 2025-04-30 09560117 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09560117 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 09560117 frs-bus:Director1 2024-05-01 2025-04-30 09560117 frs-bus:Director2 2024-05-01 2025-04-30 09560117 frs-countries:EnglandWales 2024-05-01 2025-04-30 09560117 2023-04-30 09560117 2024-04-30 09560117 2023-05-01 2024-04-30 09560117 frs-core:CurrentFinancialInstruments 2024-04-30 09560117 frs-core:Non-currentFinancialInstruments 2024-04-30 09560117 frs-core:ShareCapital 2024-04-30 09560117 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 09560117
Mr Hugh Whitfield Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Mumby Heppenstall
Chartered Accountants
Wellingore Hall
Wellingore
Lincoln
LN5 0HX
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 09560117
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 - 411
1 412
CURRENT ASSETS
Stocks 6 - 9,058
Debtors 7 52,132 3,800
Cash at bank and in hand 25,777 15,535
77,909 28,393
Creditors: Amounts Falling Due Within One Year 8 (18,745 ) (16,354 )
NET CURRENT ASSETS (LIABILITIES) 59,164 12,039
TOTAL ASSETS LESS CURRENT LIABILITIES 59,165 12,451
NET ASSETS 59,165 12,451
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 59,065 12,351
SHAREHOLDERS' FUNDS 59,165 12,451
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 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
Mr Hugh Whitfield
Director
8th August 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
Mr Hugh Whitfield Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09560117 . The registered office is Bowsey Hill House, Bowsey Hill, Wargrave, Berkshire, RG10 8QJ.
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.
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:
Computer Equipment 33.3% on cost
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.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2024 1
As at 30 April 2025 1
Net Book Value
As at 30 April 2025 1
As at 1 May 2024 1
Page 2
Page 3
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2024 7,364
Disposals (4,267 )
As at 30 April 2025 3,097
Depreciation
As at 1 May 2024 6,953
Provided during the period 411
Disposals (4,267 )
As at 30 April 2025 3,097
Net Book Value
As at 30 April 2025 -
As at 1 May 2024 411
6. Stocks
2025 2024
£ £
Work in progress - 9,058
7. Debtors
2025 2024
£ £
Due within one year
Other debtors - 900
Due after more than one year
Trade debtors 52,132 2,900
52,132 3,800
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 9,663 14,613
Taxation and social security 9,082 1,741
18,745 16,354
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3