Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09616901 Mrs Emily Abbott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09616901 2023-12-31 09616901 2024-12-31 09616901 2024-01-01 2024-12-31 09616901 frs-core:CurrentFinancialInstruments 2024-12-31 09616901 frs-core:Non-currentFinancialInstruments 2024-12-31 09616901 frs-core:ComputerEquipment 2024-12-31 09616901 frs-core:ComputerEquipment 2024-01-01 2024-12-31 09616901 frs-core:ComputerEquipment 2023-12-31 09616901 frs-core:FurnitureFittings 2024-12-31 09616901 frs-core:FurnitureFittings 2024-01-01 2024-12-31 09616901 frs-core:FurnitureFittings 2023-12-31 09616901 frs-core:PlantMachinery 2024-12-31 09616901 frs-core:PlantMachinery 2024-01-01 2024-12-31 09616901 frs-core:PlantMachinery 2023-12-31 09616901 frs-core:ShareCapital 2024-12-31 09616901 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09616901 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09616901 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 09616901 frs-bus:SmallEntities 2024-01-01 2024-12-31 09616901 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09616901 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09616901 frs-bus:Director1 2024-01-01 2024-12-31 09616901 frs-countries:EnglandWales 2024-01-01 2024-12-31 09616901 2022-12-31 09616901 2023-12-31 09616901 2023-01-01 2023-12-31 09616901 frs-core:CurrentFinancialInstruments 2023-12-31 09616901 frs-core:Non-currentFinancialInstruments 2023-12-31 09616901 frs-core:ShareCapital 2023-12-31 09616901 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 09616901
Hive & Keeper 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: 09616901
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 718 1,075
718 1,075
CURRENT ASSETS
Stocks 5 15,852 6,776
Debtors 6 1,662 15
Cash at bank and in hand 8,591 6,355
26,105 13,146
Creditors: Amounts Falling Due Within One Year 7 (2,657 ) (10 )
NET CURRENT ASSETS (LIABILITIES) 23,448 13,136
TOTAL ASSETS LESS CURRENT LIABILITIES 24,166 14,211
Creditors: Amounts Falling Due After More Than One Year 8 (69,538 ) (48,487 )
NET LIABILITIES (45,372 ) (34,276 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (45,472 ) (34,376 )
SHAREHOLDERS' FUNDS (45,372) (34,276)
Page 1
Page 2
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
Mrs Emily Abbott
Director
17/09/2025
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
Hive & Keeper Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09616901 . The registered office is 73 Burntwood Grange Road, London, SW18 3JY.
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:
Plant & Machinery 20% Reducing Balance
Fixtures & Fittings 33% Straight Line
Computer Equipment 33% Straight Line
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 2,170 787 995 3,952
As at 31 December 2024 2,170 787 995 3,952
Depreciation
As at 1 January 2024 1,692 190 995 2,877
Provided during the period 95 262 - 357
As at 31 December 2024 1,787 452 995 3,234
...CONTINUED
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Page 4
Net Book Value
As at 31 December 2024 383 335 - 718
As at 1 January 2024 478 597 - 1,075
5. Stocks
2024 2023
£ £
Stock 15,852 6,776
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 470 -
VAT 1,192 -
Other taxes and social security - 8
Net wages - 7
1,662 15
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,657 -
VAT - 10
2,657 10
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Directors loan account 69,538 48,487
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4