Acorah Software Products - Accounts Production 16.4.675 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 08651099 Katie Brindle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08651099 2024-01-31 08651099 2025-01-31 08651099 2024-02-01 2025-01-31 08651099 frs-core:CurrentFinancialInstruments 2025-01-31 08651099 frs-core:Non-currentFinancialInstruments 2025-01-31 08651099 frs-core:ComputerEquipment 2025-01-31 08651099 frs-core:ComputerEquipment 2024-02-01 2025-01-31 08651099 frs-core:ComputerEquipment 2024-01-31 08651099 frs-core:FurnitureFittings 2025-01-31 08651099 frs-core:FurnitureFittings 2024-02-01 2025-01-31 08651099 frs-core:FurnitureFittings 2024-01-31 08651099 frs-core:ShareCapital 2025-01-31 08651099 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 08651099 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 08651099 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 08651099 frs-bus:SmallEntities 2024-02-01 2025-01-31 08651099 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 08651099 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 08651099 frs-bus:Director1 2024-02-01 2025-01-31 08651099 frs-core:CurrentFinancialInstruments 3 2025-01-31 08651099 frs-countries:EnglandWales 2024-02-01 2025-01-31 08651099 2023-01-31 08651099 2024-01-31 08651099 2023-02-01 2024-01-31 08651099 frs-core:CurrentFinancialInstruments 2024-01-31 08651099 frs-core:Non-currentFinancialInstruments 2024-01-31 08651099 frs-core:ShareCapital 2024-01-31 08651099 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 08651099 frs-core:CurrentFinancialInstruments 1 2024-01-31 08651099 frs-core:CurrentFinancialInstruments 3 2024-01-31
Registered number: 08651099
Hayo'u Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
TaxAssist Accountants
30 North Street
Keighley
BD21 3SE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08651099
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,703 3,379
2,703 3,379
CURRENT ASSETS
Stocks 5 151,748 162,658
Debtors 6 102,382 130,797
Cash at bank and in hand 91,207 43,710
345,337 337,165
Creditors: Amounts Falling Due Within One Year 7 (2,676,156 ) (2,657,422 )
NET CURRENT ASSETS (LIABILITIES) (2,330,819 ) (2,320,257 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,328,116 ) (2,316,878 )
Creditors: Amounts Falling Due After More Than One Year 8 (8,542 ) (21,473 )
NET LIABILITIES (2,336,658 ) (2,338,351 )
CAPITAL AND RESERVES
Called up share capital 9 461 461
Profit and Loss Account (2,337,119 ) (2,338,812 )
SHAREHOLDERS' FUNDS (2,336,658) (2,338,351)
Page 1
Page 2
For the year 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
Katie Brindle
Director
8th August 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hayo'u Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08651099 . The registered office is 28 Leeds Road, Ilkley, West Yorkshire, LS29 8DS.
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:
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 5)
3 5
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2024 19,394 3,376 22,770
As at 31 January 2025 19,394 3,376 22,770
Depreciation
As at 1 February 2024 17,129 2,262 19,391
Provided during the period 453 223 676
As at 31 January 2025 17,582 2,485 20,067
Net Book Value
As at 31 January 2025 1,812 891 2,703
As at 1 February 2024 2,265 1,114 3,379
5. Stocks
2025 2024
£ £
Stock 151,748 162,658
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,620 9,849
Prepayments and accrued income 1,553 1,365
Loan - Hayo'uFit Limited 98,209 100,235
Loan - Katie Brindle Ltd - 19,348
102,382 130,797
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 24,250 9,186
Bank loans and overdrafts 10,977 10,000
Other taxes and social security - 3,565
VAT 19,612 32,339
Other creditors (30 ) (31 )
Pensions Payable - 624
Loan- Katie Brindle Ltd. 20,968 -
...CONTINUED
Page 4
Page 5
Accruals and deferred income 1,440 2,700
Director's loan account 2,598,939 2,599,039
2,676,156 2,657,422
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 8,542 21,473
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 461 461
Page 5