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 04130015 Sandra Williams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04130015 2023-12-31 04130015 2024-12-31 04130015 2024-01-01 2024-12-31 04130015 frs-core:CurrentFinancialInstruments 2024-12-31 04130015 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 04130015 frs-core:NetGoodwill 2024-12-31 04130015 frs-core:NetGoodwill 2024-01-01 2024-12-31 04130015 frs-core:NetGoodwill 2023-12-31 04130015 frs-core:MotorVehicles 2024-12-31 04130015 frs-core:MotorVehicles 2024-01-01 2024-12-31 04130015 frs-core:MotorVehicles 2023-12-31 04130015 frs-core:OtherResidualIntangibleAssets 2024-12-31 04130015 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 04130015 frs-core:OtherResidualIntangibleAssets 2023-12-31 04130015 frs-core:PlantMachinery 2024-12-31 04130015 frs-core:PlantMachinery 2024-01-01 2024-12-31 04130015 frs-core:PlantMachinery 2023-12-31 04130015 frs-core:ShareCapital 2024-12-31 04130015 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04130015 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04130015 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04130015 frs-bus:SmallEntities 2024-01-01 2024-12-31 04130015 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04130015 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04130015 frs-bus:Director1 2024-01-01 2024-12-31 04130015 frs-bus:Director1 2023-12-31 04130015 frs-bus:Director1 2024-12-31 04130015 frs-countries:EnglandWales 2024-01-01 2024-12-31 04130015 2022-12-31 04130015 2023-12-31 04130015 2023-01-01 2023-12-31 04130015 frs-core:CurrentFinancialInstruments 2023-12-31 04130015 frs-core:ShareCapital 2023-12-31 04130015 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 04130015
House Of Allington Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Harris Accountancy Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—5
Page 1
Balance Sheet
Registered number: 04130015
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 13,908 18,484
13,908 18,484
CURRENT ASSETS
Stocks 6 98,330 129,107
Debtors 7 24,012 35,272
Cash at bank and in hand 101,532 140,269
223,874 304,648
Creditors: Amounts Falling Due Within One Year 8 (47,807 ) (86,409 )
NET CURRENT ASSETS (LIABILITIES) 176,067 218,239
TOTAL ASSETS LESS CURRENT LIABILITIES 189,975 236,723
NET ASSETS 189,975 236,723
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 189,875 236,623
SHAREHOLDERS' FUNDS 189,975 236,723
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
Sandra Williams
Director
9th September 2025
The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
House Of Allington Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04130015 . The registered office is The Borough, Wedmore, Somerset, BS28 4EB.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It was amortised to the profit and loss account over its estimated economic life of 5 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are the website. It was amortised to the profit and loss account over its estimated economic life of 5 years.
2.5. 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
Motor Vehicles 25% reducing balance
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
2.6. 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.
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Page 3
2.7. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: )
5 -
4. Intangible Assets
Goodwill Other Intangible Assets Total
£ £ £
Cost
As at 1 January 2024 110,000 2,500 112,500
Disposals (110,000 ) (2,500 ) (112,500 )
As at 31 December 2024 - - -
Amortisation
As at 1 January 2024 110,000 2,500 112,500
Disposals (110,000 ) (2,500) (112,500 )
As at 31 December 2024 - - -
Net Book Value
As at 31 December 2024 - - -
As at 1 January 2024 - - -
Page 3
Page 4
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2024 33,250 74,315 107,565
As at 31 December 2024 33,250 74,315 107,565
Depreciation
As at 1 January 2024 32,403 56,678 89,081
Provided during the period 168 4,408 4,576
As at 31 December 2024 32,571 61,086 93,657
Net Book Value
As at 31 December 2024 679 13,229 13,908
As at 1 January 2024 847 17,637 18,484
6. Stocks
2024 2023
£ £
Stock 98,330 129,107
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 712
Other debtors 24,012 34,560
24,012 35,272
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 45,752 79,864
Other creditors 2,073 2,255
Taxation and social security (18 ) 4,290
47,807 86,409
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4
Page 5
10. Directors Advances, Credits and Guarantees
The director's loan account balance of £11,827  (2023: £16,750), is shown in other debtors.  The maximum overdrawn liability during the year was £27,575. Interest was charged on balances greater than £10,000, at the official rate and s455 charged. The balance was repaid in full in September 2025.
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mrs Sandra Williams 16,750 23,169 (28,092 ) - 11,827
Page 5