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 00742009 J D Howard J E Howard J D Howard true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00742009 2024-03-31 00742009 2025-03-31 00742009 2024-04-01 2025-03-31 00742009 frs-core:CurrentFinancialInstruments 2025-03-31 00742009 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 00742009 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 00742009 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 00742009 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 00742009 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 00742009 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 00742009 frs-core:MotorVehicles 2025-03-31 00742009 frs-core:MotorVehicles 2024-04-01 2025-03-31 00742009 frs-core:MotorVehicles 2024-03-31 00742009 frs-core:PlantMachinery 2025-03-31 00742009 frs-core:PlantMachinery 2024-04-01 2025-03-31 00742009 frs-core:PlantMachinery 2024-03-31 00742009 frs-core:SharePremium 2025-03-31 00742009 frs-core:ShareCapital 2025-03-31 00742009 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 00742009 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 00742009 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 00742009 frs-bus:SmallEntities 2024-04-01 2025-03-31 00742009 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 00742009 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 00742009 1 2024-04-01 2025-03-31 00742009 frs-bus:Director1 2024-04-01 2025-03-31 00742009 frs-bus:Director2 2024-04-01 2025-03-31 00742009 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 00742009 frs-countries:EnglandWales 2024-04-01 2025-03-31 00742009 2023-03-31 00742009 2024-03-31 00742009 2023-04-01 2024-03-31 00742009 frs-core:CurrentFinancialInstruments 2024-03-31 00742009 frs-core:SharePremium 2024-03-31 00742009 frs-core:ShareCapital 2024-03-31 00742009 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 00742009
Harry Taylor of Ashton Limited
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 00742009
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 135,707 1,668,196
Investment Properties 5 4,482,203 2,982,203
4,617,910 4,650,399
CURRENT ASSETS
Stocks 6 - 81,139
Debtors 7 23,381 105,991
Cash at bank and in hand 905,125 1,397,066
928,506 1,584,196
Creditors: Amounts Falling Due Within One Year 8 (337,364 ) (625,225 )
NET CURRENT ASSETS (LIABILITIES) 591,142 958,971
TOTAL ASSETS LESS CURRENT LIABILITIES 5,209,052 5,609,370
PROVISIONS FOR LIABILITIES
Deferred Taxation (270,800 ) (270,800 )
NET ASSETS 4,938,252 5,338,570
CAPITAL AND RESERVES
Called up share capital 9 32,635 32,635
Share premium account - 158,466
Profit and Loss Account 4,905,617 5,147,469
SHAREHOLDERS' FUNDS 4,938,252 5,338,570
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
J D Howard
Director
30 September 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Harry Taylor of Ashton Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00742009 . The registered office is Kitsons Works, Aylesbury Road, Kent, BR2 0QZ.
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
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. No depreciation is provided in the year of acquisition. 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:
Freehold No Depreciation
Leasehold 2% on cost
Plant & Machinery 25% on cost
Motor Vehicles 25% on reducing balance
2.4. Investment Properties
Investment properties, including freehold and long leasehold properties, are those which are held either to earn rental income or for capital appreciation or both. Investment properties include property that is being constructed or developed for future use as an investment property.
Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.
Investment properties whose fair value can be measured reliably are measured at fair value, based on the market valuations.
Any surplus or deficit on revaluation is recognised in the income statement as a fair value gains and losses.
2.5. 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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2.6. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 18)
9 18
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £ £
Cost
As at 1 April 2024 1,500,000 184,479 164,197 148,764 1,997,440
Additions - - - 27,358 27,358
Disposals - - - (148,792 ) (148,792 )
Transfers (1,500,000 ) - - - (1,500,000 )
As at 31 March 2025 - 184,479 164,197 27,330 376,006
...CONTINUED
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Depreciation
As at 1 April 2024 - 72,413 164,197 92,634 329,244
Provided during the period - 3,689 - - 3,689
Disposals - - - (92,634 ) (92,634 )
As at 31 March 2025 - 76,102 164,197 - 240,299
Net Book Value
As at 31 March 2025 - 108,377 - 27,330 135,707
As at 1 April 2024 1,500,000 112,066 - 56,130 1,668,196
5. Investment Property
2025
£
Fair Value
As at 1 April 2024 2,982,203
Transfers 1,500,000
As at 31 March 2025 4,482,203
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 2,341,311 2,023,398
6. Stocks
2025 2024
£ £
Stock - 81,139
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 21,781 73,422
Other debtors 1,600 32,569
23,381 105,991
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Page 6
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 34,106 97,876
Bank loans and overdrafts 12,060 40,110
Other creditors 265,025 276,123
Taxation and social security 26,173 211,116
337,364 625,225
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 32,635 32,635
10. Ultimate Controlling Party
The company is controlled by Mr J D R Howard and The Howard Family Settlement.  The trustees of The Howard Family Settlement and Mr J D R Howard, and Mrs J E Howard, both of whom are Directors of the company and Mrs K E La Motte.
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