Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08944173 Mrs M F Fuller Mr J P Murphy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08944173 2024-03-31 08944173 2025-03-31 08944173 2024-04-01 2025-03-31 08944173 frs-core:CurrentFinancialInstruments 2025-03-31 08944173 frs-core:Non-currentFinancialInstruments 2025-03-31 08944173 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08944173 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08944173 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 08944173 frs-core:MotorVehicles 2025-03-31 08944173 frs-core:MotorVehicles 2024-04-01 2025-03-31 08944173 frs-core:MotorVehicles 2024-03-31 08944173 frs-core:PlantMachinery 2025-03-31 08944173 frs-core:PlantMachinery 2024-04-01 2025-03-31 08944173 frs-core:PlantMachinery 2024-03-31 08944173 frs-core:ShareCapital 2025-03-31 08944173 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08944173 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08944173 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08944173 frs-bus:SmallEntities 2024-04-01 2025-03-31 08944173 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08944173 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08944173 frs-bus:Director1 2024-04-01 2025-03-31 08944173 frs-bus:Director1 2024-03-31 08944173 frs-bus:Director1 2025-03-31 08944173 frs-bus:Director2 2024-04-01 2025-03-31 08944173 frs-bus:Director2 2024-03-31 08944173 frs-bus:Director2 2025-03-31 08944173 frs-countries:EnglandWales 2024-04-01 2025-03-31 08944173 2023-03-31 08944173 2024-03-31 08944173 2023-04-01 2024-03-31 08944173 frs-core:CurrentFinancialInstruments 2024-03-31 08944173 frs-core:Non-currentFinancialInstruments 2024-03-31 08944173 frs-core:ShareCapital 2024-03-31 08944173 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08944173
Herts & Essex Independence At Home Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Compton Hardwick Ltd
17 Hillside
Sawston
CB22 3BL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08944173
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 50,246 78,158
50,246 78,158
CURRENT ASSETS
Debtors 5 28,750 25,933
Cash at bank and in hand 40,049 27,193
68,799 53,126
Creditors: Amounts Falling Due Within One Year 6 (73,859 ) (49,006 )
NET CURRENT ASSETS (LIABILITIES) (5,060 ) 4,120
TOTAL ASSETS LESS CURRENT LIABILITIES 45,186 82,278
Creditors: Amounts Falling Due After More Than One Year 7 (45,021 ) (60,826 )
NET ASSETS 165 21,452
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 65 21,352
SHAREHOLDERS' FUNDS 165 21,452
Page 1
Page 2
For the year ending 31 March 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 directors acknowledge their 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 J P Murphy
Director
26/09/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Herts & Essex Independence At Home Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08944173 . The registered office is 5 Ross Close, Saffron Walden, Essex, CB11 4AY.
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:
Leasehold Over 4 years
Motor Vehicles Over 4 years
Fixtures & Fittings Over 4 years
Computer Equipment Over 4 years
2.4. 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: 28 (2024: 24)
28 24
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 75,520 88,378 163,898
Additions 3,835 - 3,835
As at 31 March 2025 79,355 88,378 167,733
Depreciation
As at 1 April 2024 63,646 22,094 85,740
Provided during the period 9,653 22,094 31,747
As at 31 March 2025 73,299 44,188 117,487
Net Book Value
As at 31 March 2025 6,056 44,190 50,246
As at 1 April 2024 11,874 66,284 78,158
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,127 23,086
Other debtors 3,204 2,847
Directors' loan accounts 16,419 -
28,750 25,933
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 189 -
Other loans 15,172 15,172
Corporation tax 50,532 26,724
Other taxes and social security 6,570 5,537
Other creditors 1,396 1,320
Directors' loan accounts - 253
73,859 49,006
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 45,021 60,826
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4
Page 5
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mrs Michele Fuller - 9,781 - - 9,781
Mr John Murphy - 6,638 - - 6,638
The above loan is unsecured, interest free and repayable on demand.
Page 5