Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 07243536 Mr Adrian Haagensen Mr Luke Haagensen Mrs Mandy Haagensen Mrs Mandy Haagensen true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07243536 2024-04-30 07243536 2025-04-30 07243536 2024-05-01 2025-04-30 07243536 frs-core:CurrentFinancialInstruments 2025-04-30 07243536 frs-core:Non-currentFinancialInstruments 2025-04-30 07243536 frs-core:ComputerEquipment 2025-04-30 07243536 frs-core:ComputerEquipment 2024-05-01 2025-04-30 07243536 frs-core:ComputerEquipment 2024-04-30 07243536 frs-core:PlantMachinery 2025-04-30 07243536 frs-core:PlantMachinery 2024-05-01 2025-04-30 07243536 frs-core:PlantMachinery 2024-04-30 07243536 frs-core:ShareCapital 2025-04-30 07243536 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 07243536 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 07243536 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 07243536 frs-bus:SmallEntities 2024-05-01 2025-04-30 07243536 frs-bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 07243536 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 07243536 1 2024-05-01 2025-04-30 07243536 frs-bus:Director1 2024-05-01 2025-04-30 07243536 frs-bus:Director2 2024-05-01 2025-04-30 07243536 frs-bus:Director3 2024-05-01 2025-04-30 07243536 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 07243536 frs-core:CurrentFinancialInstruments 8 2025-04-30 07243536 frs-core:CurrentFinancialInstruments 9 2025-04-30 07243536 frs-countries:EnglandWales 2024-05-01 2025-04-30 07243536 2023-04-30 07243536 2024-04-30 07243536 2023-05-01 2024-04-30 07243536 frs-core:CurrentFinancialInstruments 2024-04-30 07243536 frs-core:Non-currentFinancialInstruments 2024-04-30 07243536 frs-core:ShareCapital 2024-04-30 07243536 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 07243536 frs-core:CurrentFinancialInstruments 8 2024-04-30 07243536 frs-core:CurrentFinancialInstruments 9 2024-04-30
Registered number: 07243536
Haagensen Wardrobes & Kitchens Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Appleleaf Chartered Certified Accountants
ACCA
5 Town Hall Street
Grimsby
Lincolnshire
DN31 1HN
Haagensen Wardrobes & Kitchens Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Haagensen Wardrobes & Kitchens Limited
Accountant's Report
For The Year Ended 30 April 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Haagensen Wardrobes & Kitchens Limited for the year ended 30 April 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Haagensen Wardrobes & Kitchens Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Haagensen Wardrobes & Kitchens Limited , as a body, in accordance with the terms of our engagement letter dated 24 March 2025. Our work has been undertaken solely to prepare for your approval the accounts of Haagensen Wardrobes & Kitchens Limited and state those matters that we have agreed to state to the directors of Haagensen Wardrobes & Kitchens Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Haagensen Wardrobes & Kitchens Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Haagensen Wardrobes & Kitchens Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Haagensen Wardrobes & Kitchens Limited . You consider that Haagensen Wardrobes & Kitchens Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Haagensen Wardrobes & Kitchens Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

24 September 2025

Appleleaf Chartered Certified Accountants
ACCA
5 Town Hall Street
Grimsby
Lincolnshire
DN31 1HN
Page 1
Page 2
Haagensen Wardrobes & Kitchens Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 07243536

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 197,630 |  | 223,484
|  |  | 197,630 |  | 223,484
CURRENT ASSETS
Stocks | 5 | 75,400 |  | 76,767 |
Debtors | 6 | 154,509 |  | 185,159 |
Cash at bank and in hand |  | 464,103 |  | 361,202 |
|  | 694,012 |  | 623,128 |
Creditors: Amounts Falling Due Within One Year | 7 | (474,209 ) |  | (429,747 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 219,803 |  | 193,381
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 417,433 |  | 416,865
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (4,167 ) |  | (14,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (49,407 ) |  | (52,610 )
NET ASSETS |  |  | 363,859 |  | 350,088
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,005 |  | 1,005
Profit and Loss Account |  |  | 362,854 |  | 349,083
SHAREHOLDERS' FUNDS |  |  | 363,859 |  | 350,088

Page 2
Page 3
Haagensen Wardrobes & Kitchens Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 Adrian Haagensen Director
24 September 2025

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Haagensen Wardrobes & Kitchens Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Haagensen Wardrobes & Kitchens Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07243536 . The registered office is Rear Of Crown Paints, Ladysmith Road, Grimsby, N E Lincolnshire, DN32 9SH.
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:

Plant & Machinery | 20% Reducing Balance
Computer Equipment | 20% Straight Line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 4
Page 5
Haagensen Wardrobes & Kitchens Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
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.
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: 21 (2024: 20)
21 20
Page 5
Page 6
Haagensen Wardrobes & Kitchens Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 636,342 | 17,068 | 653,410
Additions | 19,995 | 7,313 | 27,308
Disposals | (18,328 ) | - | (18,328 )
As at 30 April 2025 | 638,009 | 24,381 | 662,390
Depreciation
As at 1 May 2024 | 424,468 | 5,458 | 429,926
Provided during the period | 45,568 | 5,179 | 50,747
Disposals | (15,913 ) | - | (15,913 )
As at 30 April 2025 | 454,123 | 10,637 | 464,760
Net Book Value
As at 30 April 2025 | 183,886 | 13,744 | 197,630
As at 1 May 2024 | 211,874 | 11,610 | 223,484

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 75,400 |  | 76,767

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 37,177 |  | 60,218
Prepayments and accrued income | 10,852 |  | 8,961
AMH loan account | 106,480 |  | 115,980
| 154,509 |  | 185,159

Page 6
Page 7
Haagensen Wardrobes & Kitchens Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 95,842 |  | 132,186
Bank loans and overdrafts | 10,000 |  | 10,000
Corporation tax | 60,558 |  | 39,182
Other taxes and social security | 5,245 |  | 9,952
VAT | 43,998 |  | 58,054
Net wages | 8,223 |  | 9,020
Other creditors | 883 |  | 489
Shareholders account | 5,997 |  | 6,997
Accrued contract costs | 113,639 |  | 125,988
Accruals and deferred income | 129,637 |  | 37,566
Directors' loan accounts | 187 |  | 313
| 474,209 |  | 429,747

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 4,167 |  | 14,167

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,005 |  | 1,005

10. Related Party Transactions
As at 30th April 2025, Haagensen Wardrobes & Kitchens Limited is owed £106,480 by AMH Property Management Limited. This amount being shown as Inter Company Loan Account in the debtors due within one year note to the accounts.
This amount being a related party item due to common directorships of both companies. Also in the year there were inter-company trasactions by way of rents paid across to AMH Property Management Limited of £61,000 (2024 £54,000)
11. Ultimate Controlling Party
For the whole of the year, the company was effectively under the equal control of Adrian Haagensen and Mandy Haagensen by virtue of them being the majority shareholders in the company.
Page 7