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 07444520 Mr M A Hermanis Mr M P Duggan Mr M A Hermanis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07444520 2024-03-31 07444520 2025-03-31 07444520 2024-04-01 2025-03-31 07444520 frs-core:Non-currentFinancialInstruments 2025-03-31 07444520 frs-core:BetweenOneFiveYears 2025-03-31 07444520 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07444520 frs-core:MotorVehicles 2024-04-01 2025-03-31 07444520 frs-core:WithinOneYear 2025-03-31 07444520 frs-core:ShareCapital 2025-03-31 07444520 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07444520 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07444520 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 07444520 frs-bus:SmallEntities 2024-04-01 2025-03-31 07444520 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07444520 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07444520 frs-bus:Director1 2024-04-01 2025-03-31 07444520 frs-bus:Director2 2024-04-01 2025-03-31 07444520 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 07444520 frs-countries:EnglandWales 2024-04-01 2025-03-31 07444520 2023-03-31 07444520 2024-03-31 07444520 2023-04-01 2024-03-31 07444520 frs-core:Non-currentFinancialInstruments 2024-03-31 07444520 frs-core:BetweenOneFiveYears 2024-03-31 07444520 frs-core:WithinOneYear 2024-03-31 07444520 frs-core:ShareCapital 2024-03-31 07444520 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07444520
Hergan Construction Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Hergan Construction Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Hergan Construction Limited
Abridged Balance Sheet
As At 31 March 2025
Abridged Balance Sheet
Registered number: 07444520

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 122,346 |  | 153,311
|  |  | 122,346 |  | 153,311
CURRENT ASSETS
Debtors |  | 210,292 |  | 389,797 |
Cash at bank and in hand |  | 142,715 |  | 103,501 |
|  | 353,007 |  | 493,298 |
Creditors: Amounts Falling Due Within One Year |  | (202,310 ) |  | (332,779 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 150,697 |  | 160,519
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 273,043 |  | 313,830
Creditors: Amounts Falling Due After More Than One Year |  |  | (77,171 ) |  | (124,339 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (30,587 ) |  | (37,578 )
NET ASSETS |  |  | 165,285 |  | 151,913
CAPITAL AND RESERVES
Called up share capital | 7 |  | 22 |  | 22
Profit and Loss Account |  |  | 165,263 |  | 151,891
SHAREHOLDERS' FUNDS |  |  | 165,285 |  | 151,913

Page 1
Page 2
Hergan Construction Limited
Abridged Balance Sheet (continued)
As At 31 March 2025
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr M A Hermanis Director
31 October 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Hergan Construction Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2025
Notes to the Abridged Financial Statements
1. General Information
Hergan Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07444520 . The registered office is Hergan House, Tregare Street, Newport, South Wales, NP19 7AP.
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.
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:

Motor Vehicles | 20% Straight line
Fixtures & Fittings | 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. 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.
Page 3
Page 4
Hergan Construction Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2024 | 171,325
As at 31 March 2025 | 171,325
Depreciation
As at 1 April 2024 | 18,014
Provided during the period | 30,965
As at 31 March 2025 | 48,979
Net Book Value
As at 31 March 2025 | 122,346
As at 1 April 2024 | 153,311

5. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 106,511 |  | 137,091
Bank loans and overdrafts | 8,382 |  | 15,517

6. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 31,367 |  | 31,367
Later than one year and not later than five years | 75,144 |  | 105,724
| 106,511 |  | 137,091
| 106,511 |  | 137,091

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 22 |  | 22

8. Related Party Transactions
During the year the directors made unsecured, interest free, repayable on demand loans to the company. At the balance sheet date the amount due from the company was £115,843 (2024 - £119,317).
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