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 10515450 Richard Hunt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10515450 2023-12-31 10515450 2024-12-31 10515450 2024-01-01 2024-12-31 10515450 frs-core:CurrentFinancialInstruments 2024-12-31 10515450 frs-core:Non-currentFinancialInstruments 2024-12-31 10515450 frs-core:BetweenOneFiveYears 2024-12-31 10515450 frs-core:MotorVehicles 2024-12-31 10515450 frs-core:MotorVehicles 2024-01-01 2024-12-31 10515450 frs-core:MotorVehicles 2023-12-31 10515450 frs-core:PlantMachinery 2024-12-31 10515450 frs-core:PlantMachinery 2024-01-01 2024-12-31 10515450 frs-core:PlantMachinery 2023-12-31 10515450 frs-core:WithinOneYear 2024-12-31 10515450 frs-core:ShareCapital 2024-12-31 10515450 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10515450 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10515450 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 10515450 frs-bus:SmallEntities 2024-01-01 2024-12-31 10515450 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10515450 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10515450 frs-bus:Director1 2024-01-01 2024-12-31 10515450 frs-countries:EnglandWales 2024-01-01 2024-12-31 10515450 2022-12-31 10515450 2023-12-31 10515450 2023-01-01 2023-12-31 10515450 frs-core:CurrentFinancialInstruments 2023-12-31 10515450 frs-core:Non-currentFinancialInstruments 2023-12-31 10515450 frs-core:BetweenOneFiveYears 2023-12-31 10515450 frs-core:WithinOneYear 2023-12-31 10515450 frs-core:ShareCapital 2023-12-31 10515450 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 10515450
R J Hunt & Sons Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Brackenfern Advisory Limited
First Floor
5 High Street
Westbury-on-Trym
Bristol
BS9 3BY
R J Hunt & Sons Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
R J Hunt & Sons Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 10515450

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,245 |  | 13,356
|  |  | 9,245 |  | 13,356
CURRENT ASSETS
Debtors | 5 | 3,449 |  | 3,496 |
Cash at bank and in hand |  | 23,071 |  | 16,479 |
|  | 26,520 |  | 19,975 |
Creditors: Amounts Falling Due Within One Year | 6 | (5,192 ) |  | (5,828 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 21,328 |  | 14,147
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 30,573 |  | 27,503
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (10,476 ) |  | (13,499 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (683 ) |  | (158 )
NET ASSETS |  |  | 19,414 |  | 13,846
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 19,412 |  | 13,844
SHAREHOLDERS' FUNDS |  |  | 19,414 |  | 13,846

Page 1
Page 2
R J Hunt & Sons Ltd
Balance Sheet (continued)
As At 31 December 2024
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

Richard Hunt Director
8 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
R J Hunt & Sons Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
R J Hunt & Sons Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10515450 . The registered office is 29 Bryerland Road, Witcombe, Gloucester, Gloucestershire, GL3 4TA.
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 | 25% straight line
Motor Vehicles | 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.
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through the profit and loss. All other investments are subsequently measured ar cost less impairment. Debtors and creditors that fall due within one year are recorded in the financial statements at transaction price and then subsequently measured at amortised cost. If the effects of the time value of money are immaterial, they are measured at cost (less impairment for trade debtors). Debtors are reviewed for impairment at each reporting date and any impairments are recorded within profit and loss and shown within administrative expenses when there is objective evidence that a debtor is impaired. Objective evidence that a debtor is impaired arises when the customer is unable to settle amounts owing to the company or the customer becomes bankrupt. Debtors do not carry interest and are stated at their nominal value. Trade creditors are not interest-bearing and are stated at their nominal value. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit and loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assesed individually for impairment. Other financial assets are either assessed individually or grouped on the similar basis of credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset which exceeds what the carrying amount would have been had the impairment loss not previously been recognised.
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R J Hunt & Sons Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2024 | 8,351 | 30,063 | 38,414
Additions | 3,098 | - | 3,098
As at 31 December 2024 | 11,449 | 30,063 | 41,512
Depreciation
As at 1 January 2024 | 7,520 | 17,538 | 25,058
Provided during the period | 1,196 | 6,013 | 7,209
As at 31 December 2024 | 8,716 | 23,551 | 32,267
Net Book Value
As at 31 December 2024 | 2,733 | 6,512 | 9,245
As at 1 January 2024 | 831 | 12,525 | 13,356

5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 95 |  | 717
Other debtors | 3,354 |  | 2,779
| 3,449 |  | 3,496

Page 4
Page 5
R J Hunt & Sons Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 3,022 |  | 3,022
Other creditors | 485 |  | 800
Taxation and social security | 1,685 |  | 2,006
| 5,192 |  | 5,828

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

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 10,476 |  | 13,499

8. Obligations Under Finance Leases and Hire Purchase

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 3,022 |  | 3,022
Later than one year and not later than five years | 10,476 |  | 13,499
| 13,498 |  | 16,521
| 13,498 |  | 16,521

9. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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