Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 11057377 Miss Sally Hardie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11057377 2023-12-31 11057377 2024-12-31 11057377 2024-01-01 2024-12-31 11057377 frs-core:CurrentFinancialInstruments 2024-12-31 11057377 frs-core:ComputerEquipment 2024-12-31 11057377 frs-core:ComputerEquipment 2024-01-01 2024-12-31 11057377 frs-core:ComputerEquipment 2023-12-31 11057377 frs-core:FurnitureFittings 2024-01-01 2024-12-31 11057377 frs-core:ShareCapital 2024-12-31 11057377 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11057377 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11057377 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11057377 frs-bus:SmallEntities 2024-01-01 2024-12-31 11057377 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11057377 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11057377 frs-bus:Director1 2024-01-01 2024-12-31 11057377 1 2024-01-01 2024-12-31 11057377 frs-countries:EnglandWales 2024-01-01 2024-12-31 11057377 2022-12-31 11057377 2023-12-31 11057377 2023-01-01 2023-12-31 11057377 frs-core:CurrentFinancialInstruments 2023-12-31 11057377 frs-core:ShareCapital 2023-12-31 11057377 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11057377 1 2023-01-01 2023-12-31
Registered number: 11057377
Able&Hardie Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11057377
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,461 5,113
4,461 5,113
CURRENT ASSETS
Debtors 5 475 4,794
Cash at bank and in hand 11,043 37,448
11,518 42,242
Creditors: Amounts Falling Due Within One Year 6 (14,754 ) (36,849 )
NET CURRENT ASSETS (LIABILITIES) (3,236 ) 5,393
TOTAL ASSETS LESS CURRENT LIABILITIES 1,225 10,506
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,000 ) (1,000 )
NET ASSETS 225 9,506
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Profit and Loss Account (775 ) 8,506
SHAREHOLDERS' FUNDS 225 9,506
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For the year ending 31 December 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
Miss Sally Hardie
Director
3 September 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Able&Hardie Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 11057377 . The registered office is 3rd Floor, 86-90 Paul Street, London, England, EC2A 4NE.
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, net of discounts and value added taxes. Turnover is recognised at the point of invoice. 
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:
Furniture and fittings 25% straight line
Computer equipment 25% straight line
2.4. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 
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 asset reflects 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.
Deferred tax is only adjusted if the change in the timing difference is material.
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3. Average Number of Employees
2024 2023
Average number of employees, including directors, during the year 1 1
1 1
4. Tangible Assets
Computer equipment
£
Cost
As at 1 January 2024 14,641
Additions 1,499
As at 31 December 2024 16,140
Depreciation
As at 1 January 2024 9,528
Provided during the period 2,151
As at 31 December 2024 11,679
Net Book Value
As at 31 December 2024 4,461
As at 1 January 2024 5,113
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 475 4,794
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 13,494 35,414
Taxation and social security 1,260 1,435
14,754 36,849
Page 4