Acorah Software Products - Accounts Production 16.4.675 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 09307453 Mrs Hala Al-Samawi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09307453 2023-11-30 09307453 2024-11-30 09307453 2023-12-01 2024-11-30 09307453 frs-core:CurrentFinancialInstruments 2024-11-30 09307453 frs-core:Non-currentFinancialInstruments 2024-11-30 09307453 frs-core:ComputerEquipment 2024-11-30 09307453 frs-core:ComputerEquipment 2023-12-01 2024-11-30 09307453 frs-core:ComputerEquipment 2023-11-30 09307453 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-01 2024-11-30 09307453 frs-core:FurnitureFittings 2024-11-30 09307453 frs-core:FurnitureFittings 2023-12-01 2024-11-30 09307453 frs-core:FurnitureFittings 2023-11-30 09307453 frs-core:OtherResidualIntangibleAssets 2024-11-30 09307453 frs-core:OtherResidualIntangibleAssets 2023-11-30 09307453 frs-core:PlantMachinery 2024-11-30 09307453 frs-core:PlantMachinery 2023-12-01 2024-11-30 09307453 frs-core:PlantMachinery 2023-11-30 09307453 frs-core:ShareCapital 2024-11-30 09307453 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09307453 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 09307453 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 09307453 frs-bus:SmallEntities 2023-12-01 2024-11-30 09307453 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 09307453 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 09307453 frs-bus:Director1 2023-12-01 2024-11-30 09307453 frs-countries:EnglandWales 2023-12-01 2024-11-30 09307453 2022-11-30 09307453 2023-11-30 09307453 2022-12-01 2023-11-30 09307453 frs-core:CurrentFinancialInstruments 2023-11-30 09307453 frs-core:Non-currentFinancialInstruments 2023-11-30 09307453 frs-core:ShareCapital 2023-11-30 09307453 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 09307453
Hala Hassan Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
TaxAssist Accountants
476 St. Albans Road
Watford
WD24 6QU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09307453
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 48,205 47,002
48,205 47,002
CURRENT ASSETS
Debtors 6 643,199 149,171
Cash at bank and in hand 383,781 565,562
1,026,980 714,733
Creditors: Amounts Falling Due Within One Year 7 (827,326 ) (611,219 )
NET CURRENT ASSETS (LIABILITIES) 199,654 103,514
TOTAL ASSETS LESS CURRENT LIABILITIES 247,859 150,516
Creditors: Amounts Falling Due After More Than One Year 8 (5,016 ) (15,071 )
NET ASSETS 242,843 135,445
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 242,743 135,345
SHAREHOLDERS' FUNDS 242,843 135,445
Page 1
Page 2
For the year ending 30 November 2024 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 her 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 Hala Al-Samawi
Director
29/08/2025
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
Hala Hassan Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09307453 . The registered office is 23 Shenley Road, Borehamwood, Hertfordshire, WD6 1AD.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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 25% RBM
Fixtures & Fittings 15% RBM
Computer Equipment 25% RBM
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2023: 27)
27 27
4. Intangible Assets
Other
£
Cost
As at 1 December 2023 63,157
As at 30 November 2024 63,157
Amortisation
As at 1 December 2023 63,157
As at 30 November 2024 63,157
Net Book Value
As at 30 November 2024 -
As at 1 December 2023 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2023 178,310 29,614 5,853 213,777
Additions - 10,147 2,829 12,976
As at 30 November 2024 178,310 39,761 8,682 226,753
Depreciation
As at 1 December 2023 147,163 16,635 2,977 166,775
Provided during the period 7,787 2,779 1,207 11,773
As at 30 November 2024 154,950 19,414 4,184 178,548
Net Book Value
As at 30 November 2024 23,360 20,347 4,498 48,205
As at 1 December 2023 31,147 12,979 2,876 47,002
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 643,199 149,171
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 10,648 10,648
Other creditors 773,330 567,710
Taxation and social security 43,348 32,861
827,326 611,219
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 5,016 15,071
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5