Acorah Software Products - Accounts Production 16.5.460 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 07275840 Mr Mark Hardy Mrs Valerie Nerva Ms Suna May Ms Naomie Thompson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07275840 2024-06-30 07275840 2025-06-30 07275840 2024-07-01 2025-06-30 07275840 frs-core:CurrentFinancialInstruments 2025-06-30 07275840 frs-core:Non-currentFinancialInstruments 2025-06-30 07275840 frs-core:ComputerEquipment 2025-06-30 07275840 frs-core:ComputerEquipment 2024-07-01 2025-06-30 07275840 frs-core:ComputerEquipment 2024-06-30 07275840 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 07275840 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 07275840 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 07275840 frs-core:PlantMachinery 2025-06-30 07275840 frs-core:PlantMachinery 2024-07-01 2025-06-30 07275840 frs-core:PlantMachinery 2024-06-30 07275840 frs-core:RevaluationReserve 2024-07-01 2025-06-30 07275840 frs-core:RevaluationReserve 2024-06-30 07275840 frs-core:RevaluationReserve 2025-06-30 07275840 frs-core:ShareCapital 2025-06-30 07275840 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 07275840 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07275840 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 07275840 frs-bus:SmallEntities 2024-07-01 2025-06-30 07275840 frs-bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 07275840 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 07275840 frs-bus:Director1 2024-07-01 2025-06-30 07275840 frs-bus:Director2 2024-07-01 2025-06-30 07275840 frs-bus:Director3 2024-07-01 2025-06-30 07275840 frs-bus:Director4 2024-07-01 2025-06-30 07275840 frs-countries:EnglandWales 2024-07-01 2025-06-30 07275840 2023-06-30 07275840 2024-06-30 07275840 2023-07-01 2024-06-30 07275840 frs-core:CurrentFinancialInstruments 2024-06-30 07275840 frs-core:Non-currentFinancialInstruments 2024-06-30 07275840 frs-core:RevaluationReserve 2024-06-30 07275840 frs-core:ShareCapital 2024-06-30 07275840 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 07275840
Hardy And Nerva Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Hardy And Nerva Ltd
Contents
Contents

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

Page 1
Hardy And Nerva Ltd
Accountant's Report
For The Year Ended 30 June 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Hardy And Nerva Ltd For The Year Ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Hardy And Nerva Ltd For The Year Ended 30 June 2025 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 to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Hardy And Nerva Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Hardy And Nerva Ltd and state those matters that we have agreed to state to the directors of Hardy And Nerva Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hardy And Nerva Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Hardy And Nerva Ltd 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 Hardy And Nerva Ltd . You consider that Hardy And Nerva Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Hardy And Nerva Ltd . 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.

3 November 2025

The Alanbrookes Group Ltd t/a J S Weeks & Co
Chartered Accountants
10 Market Place
Devizes, Wiltshire
SN10 1HT
Page 1
Page 2
Hardy And Nerva Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 07275840

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,840,000 |  | 1,640,000
|  |  | 1,840,000 |  | 1,640,000
CURRENT ASSETS
Debtors | 5 | 50 |  | 1,063 |
Investments | 6 | 3,373 |  | 3,559 |
Cash at bank and in hand |  | 22,745 |  | 8,112 |
|  | 26,168 |  | 12,734 |
Creditors: Amounts Falling Due Within One Year | 7 | (216,388 ) |  | (103,748 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (190,220 ) |  | (91,014 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,649,780 |  | 1,548,986
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (892,417 ) |  | (1,032,137 )
NET ASSETS |  |  | 757,363 |  | 516,849
CAPITAL AND RESERVES
Called up share capital |  |  | 102 |  | 102
Revaluation reserve | 9 |  | 553,523 |  | 309,300
Profit and Loss Account |  |  | 203,738 |  | 207,447
SHAREHOLDERS' FUNDS |  |  | 757,363 |  | 516,849

Page 2
Page 3
Hardy And Nerva Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 Mark Hardy Director | Mrs Valerie Nerva Director
3 November 2025

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Hardy And Nerva Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Hardy And Nerva Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07275840 . The registered office is 24 The Glove Factory, Holt, Wiltshire, BA14 6RL.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:

Freehold | no deprecitation
Plant & Machinery | 25% reducing balance
Computer Equipment | 33% straight line

Page 4
Page 5
Hardy And Nerva Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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 2 (2024: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Computer Equipment | Total
| £ | £ | £ | £
Cost or Valuation
As at 1 July 2024 | 1,640,000 | 4,051 | 1,637 | 1,645,688
Revaluation | 200,000 | - | - | 200,000
As at 30 June 2025 | 1,840,000 | 4,051 | 1,637 | 1,845,688
Depreciation
As at 1 July 2024 | - | 4,051 | 1,637 | 5,688
As at 30 June 2025 | - | 4,051 | 1,637 | 5,688
Net Book Value
As at 30 June 2025 | 1,840,000 | - | - | 1,840,000
As at 1 July 2024 | 1,640,000 | - | - | 1,640,000

Page 5
Page 6
Hardy And Nerva Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
Cost or valuation as at 30 June 2025 represented by:

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Computer Equipment | Total
| £ | £ | £ | £
At cost | - | 4,051 | 1,637 | 5,688
At valuation | 1,840,000 | - | - | 1,840,000
| 1,840,000 | 4,051 | 1,637 | 1,845,688

The legal title to the freehold property is held by Hardy and Nerva Ltd. The freehold property was revalued to £1,840,000 on 30 June 2025 by the directors using a comparable method of valuation. The historical cost of the revalued freehold property was £200,000 and the aggregate depreciation thereon would have been £Nil.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 50 |  | 1,043
Other debtors | - |  | 20
| 50 |  | 1,063

6. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Unlisted investments | 3,373 |  | 3,559

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 309 |  | -
Other creditors | 215,987 |  | 81,823
Taxation and social security | 92 |  | 21,925
| 216,388 |  | 103,748

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 892,417 |  | 1,032,137

Page 6
Page 7
Hardy And Nerva Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
9. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 July 2024 | 309,300
Surplus on revaluation | 244,223
As at 30 June 2025 | 553,523

Page 7