Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 08979456 Mr Matthew Roberts The Roberts & Co Holdings Limited 6a Greyfriars Bridge, Coleham, Shrewsbury, Shropshire, United Kingdom, SY3 7DS true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08979456 2023-12-31 08979456 2024-12-31 08979456 2024-01-01 2024-12-31 08979456 frs-core:CurrentFinancialInstruments 2024-12-31 08979456 frs-core:ComputerEquipment 2024-12-31 08979456 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08979456 frs-core:ComputerEquipment 2023-12-31 08979456 frs-core:FurnitureFittings 2024-12-31 08979456 frs-core:FurnitureFittings 2024-01-01 2024-12-31 08979456 frs-core:FurnitureFittings 2023-12-31 08979456 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 08979456 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 08979456 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 08979456 frs-core:ShareCapital 2024-12-31 08979456 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08979456 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08979456 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08979456 frs-bus:SmallEntities 2024-01-01 2024-12-31 08979456 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08979456 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08979456 1 2024-01-01 2024-12-31 08979456 frs-bus:Director1 2024-01-01 2024-12-31 08979456 frs-countries:EnglandWales 2024-01-01 2024-12-31 08979456 2022-12-31 08979456 2023-12-31 08979456 2023-01-01 2023-12-31 08979456 frs-core:CurrentFinancialInstruments 2023-12-31 08979456 frs-core:ShareCapital 2023-12-31 08979456 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08979456
Hanumantra Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08979456
2024 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 61,361 9,853
61,361 9,853
CURRENT ASSETS
Stocks 6 1,000 1,000
Debtors 7 100,274 632
Cash at bank and in hand 3,201 217,116
104,475 218,748
Creditors: Amounts Falling Due Within One Year 8 (133,491 ) (161,392 )
NET CURRENT ASSETS (LIABILITIES) (29,016 ) 57,356
TOTAL ASSETS LESS CURRENT LIABILITIES 32,345 67,209
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,659 ) (1,872 )
NET ASSETS 20,686 65,337
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 20,685 65,336
SHAREHOLDERS' FUNDS 20,686 65,337
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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 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 Matthew Roberts
Director
15 September 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Hanumantra Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08979456 . The registered office is 6a Greyfriars Bridge , Coleham, Shrewsbury, SY3 7DS.
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. 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.
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:
Leasehold 5% on cost
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% on cost
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. 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.
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2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Prior Period Adjustment
Directors' pension contributions paid by the company during the year to 31 December 2023 were omitted from administrative expenses in the financial statements for that period. 2023 comparatives have been restated to correct the position as follows:
Understatement of administrative expenses £3,000
Overstatement of profit before tax for the financial year £3,000
Overstatement of tax on profit £740
Overstatement of profit after tax for the financial year £2,260
Understatement of creditors due within than one year £2,260
Understatement of profit and loss reserves £2,260
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 - 37,668 6,521 44,189
Additions 50,823 7,842 - 58,665
Disposals - (1,527 ) - (1,527 )
As at 31 December 2024 50,823 43,983 6,521 101,327
Depreciation
As at 1 January 2024 - 29,782 4,554 34,336
Provided during the period 2,541 2,989 845 6,375
Disposals - (745 ) - (745 )
As at 31 December 2024 2,541 32,026 5,399 39,966
Net Book Value
As at 31 December 2024 48,282 11,957 1,122 61,361
As at 1 January 2024 - 7,886 1,967 9,853
6. Stocks
2024 2023
as restated
£ £
Stock 1,000 1,000
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7. Debtors
2024 2023
as restated
£ £
Due within one year
Prepayments and accrued income 214 632
Other debtors 15,000 -
Corporation tax recoverable assets 740 -
Director's loan account 83,186 -
Amounts owed by group undertakings 1,134 -
100,274 632
8. Creditors: Amounts Falling Due Within One Year
2024 2023
as restated
£ £
Trade creditors 192 1,892
Corporation tax - 2,698
Other taxes and social security 341 166
Other creditors - 701
Accruals and deferred income 17,444 14,116
Director's loan account - 105,219
Amounts owed to group undertakings 115,514 36,600
133,491 161,392
9. Share Capital
2024 2023
as restated
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Included within debtors are the following loans to directors: £83,186 (2023: £nil). The loans are unsecured, repayable on demand and interest is charged at 2/2.25% per annum.
Dividends paid to directors 2024: £nil (2023: £1,000)
11. Related Party Transactions
Included in debtors due within one year is a balance of £1,134 (2023: £Nil) due from the parent company. 
Included in creditors due within one year is a balance of  £115,514 (2023: £36,600) due to fellow subsidiaries.
12. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is The Roberts & Co Holdings Limited . The Roberts & Co Holdings Limited was incorporated in England & Wales, registered office, 6a Greyfriars Bridge, Coleham, Shrewsbury, Shropshire, United Kingdom, SY3 7DS
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