Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 05790541 Mr Simon Harper Mrs Karen Harper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05790541 2024-05-31 05790541 2025-05-31 05790541 2024-06-01 2025-05-31 05790541 frs-core:CurrentFinancialInstruments 2025-05-31 05790541 frs-core:BetweenOneFiveYears 2025-05-31 05790541 frs-core:ComputerEquipment 2025-05-31 05790541 frs-core:ComputerEquipment 2024-06-01 2025-05-31 05790541 frs-core:ComputerEquipment 2024-05-31 05790541 frs-core:FurnitureFittings 2025-05-31 05790541 frs-core:FurnitureFittings 2024-06-01 2025-05-31 05790541 frs-core:FurnitureFittings 2024-05-31 05790541 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-31 05790541 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 05790541 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-31 05790541 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 05790541 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 05790541 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 05790541 frs-core:MotorVehicles 2025-05-31 05790541 frs-core:MotorVehicles 2024-06-01 2025-05-31 05790541 frs-core:MotorVehicles 2024-05-31 05790541 frs-core:WithinOneYear 2025-05-31 05790541 frs-core:ShareCapital 2025-05-31 05790541 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 05790541 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 05790541 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 05790541 frs-bus:SmallEntities 2024-06-01 2025-05-31 05790541 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 05790541 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 05790541 frs-bus:OrdinaryShareClass2 2024-06-01 2025-05-31 05790541 frs-bus:OrdinaryShareClass2 2025-05-31 05790541 frs-core:DeferredTaxation 2024-06-01 2025-05-31 05790541 frs-core:DeferredTaxation 2024-05-31 05790541 frs-core:UnlistedNon-exchangeTraded 2025-05-31 05790541 frs-core:UnlistedNon-exchangeTraded 2024-05-31 05790541 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-05-31 05790541 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-05-31 05790541 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-05-31 05790541 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-05-31 05790541 frs-bus:Director1 2024-06-01 2025-05-31 05790541 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 05790541 frs-countries:EnglandWales 2024-06-01 2025-05-31 05790541 2023-05-31 05790541 2024-05-31 05790541 2023-06-01 2024-05-31 05790541 frs-core:CurrentFinancialInstruments 2024-05-31 05790541 frs-core:BetweenOneFiveYears 2024-05-31 05790541 frs-core:WithinOneYear 2024-05-31 05790541 frs-core:ShareCapital 2024-05-31 05790541 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 05790541 frs-bus:OrdinaryShareClass2 2023-06-01 2024-05-31
Registered number: 05790541
Harper Construction Recruitment Limited
Financial Statements
For The Year Ended 31 May 2025
Harper Construction Recruitment Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Harper Construction Recruitment Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 05790541

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 22,513 |  | 26,787
Investments | 5 |  | 582 |  | 582
|  |  | 23,095 |  | 27,369
CURRENT ASSETS
Debtors | 6 | 668,504 |  | 669,030 |
Cash at bank and in hand |  | 16,842 |  | 17,264 |
|  | 685,346 |  | 686,294 |
Creditors: Amounts Falling Due Within One Year | 7 | (598,291 ) |  | (499,424 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 87,055 |  | 186,870
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 110,150 |  | 214,239
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (5,221 )
NET ASSETS |  |  | 110,150 |  | 209,018
CAPITAL AND RESERVES
Called up share capital | 11 |  | 370 |  | 370
Profit and Loss Account |  |  | 109,780 |  | 208,648
SHAREHOLDERS' FUNDS |  |  | 110,150 |  | 209,018

Page 1
Page 2
Harper Construction Recruitment Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 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

Mr Simon Harper Director
18 September 2025

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Harper Construction Recruitment Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Harper Construction Recruitment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05790541 . The registered office is 5a Yeo Bank Business Park, Kenn Road, Clevedon, Bristol, BS21 6UW.
The presentation currency of the financial statements is the Pound Sterling (£)
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 represents the revenue generated from the sale of services. Revenue is measured at the fair value of the consideration received and receivable excluding value added tax.
Revenue from services is recognised when services have been provided and the contractual right to the consideration has been earned. For incomplete contracts an assessment is made of the extent to which revenue has been earned.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses
Depreciation is provided at following annual rates in order to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Not depreciated
Leasehold | 25% Red. Bal
Motor Vehicles | 25% Red. Bal
Fixtures & Fittings | 25% Red. Bal
Computer Equipment | 33% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter with a full charge on the year of acquisition.
The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
2.5. Financial Instruments
Financial liabilities and equity instruments are classified and accounted for according to the substance of contractual arrangements, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Page 3
Page 4
Harper Construction Recruitment Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
The average number of employees, including directors, during the year was 8 (2024: 10)
8 10
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 June 2024 | 12,111 | 28,169 | 22,400 | 23,434
Disposals | - | - | - | (1,509 )
As at 31 May 2025 | 12,111 | 28,169 | 22,400 | 21,925
Depreciation
As at 1 June 2024 | - | 22,605 | 20,942 | 16,429
Provided during the period | - | 1,391 | 365 | 1,972
Disposals | - | - | - | (1,463 )
As at 31 May 2025 | - | 23,996 | 21,307 | 16,938

...CONTINUED
Page 4
Page 5
Harper Construction Recruitment Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025

Net Book Value
As at 31 May 2025 | 12,111 | 4,173 | 1,093 | 4,987
As at 1 June 2024 | 12,111 | 5,564 | 1,458 | 7,005

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 June 2024 | 13,648 | 99,762
Disposals | (3,985 ) | (5,494 )
As at 31 May 2025 | 9,663 | 94,268
Depreciation
As at 1 June 2024 | 12,999 | 72,975
Provided during the period | 500 | 4,228
Disposals | (3,985 ) | (5,448 )
As at 31 May 2025 | 9,514 | 71,755
Net Book Value
As at 31 May 2025 | 149 | 22,513
As at 1 June 2024 | 649 | 26,787

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 June 2024 | 582
As at 31 May 2025 | 582
Provision
As at 1 June 2024 | -
As at 31 May 2025 | -
Net Book Value
As at 31 May 2025 | 582
As at 1 June 2024 | 582

Page 5
Page 6
Harper Construction Recruitment Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 600,177 |  | 593,261
Other debtors | 68,327 |  | 75,769
| 668,504 |  | 669,030

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 333
Trade creditors | 8,715 |  | 10,282
Other creditors | 537,318 |  | 445,462
Taxation and social security | 52,258 |  | 43,347
| 598,291 |  | 499,424

8. Secured Creditors
The following secured debts are included within creditors:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other Creditors | 445,772 |  | 340,783

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 333
Later than one year and not later than five years | - |  | -
| - |  | 333
| - |  | 333

Page 6
Page 7
Harper Construction Recruitment Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
10. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 June 2024 | 5,221 | 5,221
Deferred taxation | (5,221 ) | (5,221 )

The provision for deferred taxation is made up of accelerated capital allowances.
11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
370 Ordinary A shares of £ 1.00 each | 370 |  | 370

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 13,500 |  | 13,500
Later than one year and not later than five years | 37,125 |  | 50,625
| 50,625 |  | 64,125

13. Related Party Transactions
During the year, total dividends of £176,000 (2024 - £480,000) were paid to the director and company secretary.
Page 7