Acorah Software Products - Accounts Production 16.6.920 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06015191 Miss Rebekah Hillman Mr John Hillman Rebekah Hillman true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06015191 2024-03-31 06015191 2025-03-31 06015191 2024-04-01 2025-03-31 06015191 frs-core:CurrentFinancialInstruments 2025-03-31 06015191 frs-core:Non-currentFinancialInstruments 2025-03-31 06015191 frs-core:ComputerEquipment 2025-03-31 06015191 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06015191 frs-core:ComputerEquipment 2024-03-31 06015191 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 06015191 frs-core:OtherResidualIntangibleAssets 2025-03-31 06015191 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 06015191 frs-core:OtherResidualIntangibleAssets 2024-03-31 06015191 frs-core:ShareCapital 2025-03-31 06015191 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06015191 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06015191 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06015191 frs-bus:SmallEntities 2024-04-01 2025-03-31 06015191 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06015191 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06015191 1 2024-04-01 2025-03-31 06015191 frs-bus:Director1 2024-04-01 2025-03-31 06015191 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 06015191 frs-core:Non-currentFinancialInstruments 1 2025-03-31 06015191 frs-countries:EnglandWales 2024-04-01 2025-03-31 06015191 2023-03-31 06015191 2024-03-31 06015191 2023-04-01 2024-03-31 06015191 frs-core:CurrentFinancialInstruments 2024-03-31 06015191 frs-core:Non-currentFinancialInstruments 2024-03-31 06015191 frs-core:ShareCapital 2024-03-31 06015191 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06015191 frs-core:Non-currentFinancialInstruments 1 2024-03-31
Registered number: 06015191
Hillman Legal Partnerships Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Mostons
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06015191
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 29,322 34,007
Tangible Assets 5 191 258
29,513 34,265
CURRENT ASSETS
Stocks 6 20,000 20,000
Debtors 7 9,802 5,361
Cash at bank and in hand 46,245 89,540
76,047 114,901
Creditors: Amounts Falling Due Within One Year 8 (61,957 ) (116,498 )
NET CURRENT ASSETS (LIABILITIES) 14,090 (1,597 )
TOTAL ASSETS LESS CURRENT LIABILITIES 43,603 32,668
Creditors: Amounts Falling Due After More Than One Year 9 (3,394 ) (14,080 )
NET ASSETS 40,209 18,588
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 40,207 18,586
SHAREHOLDERS' FUNDS 40,209 18,588
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Miss Rebekah Hillman
Director
07/11/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Hillman Legal Partnerships Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06015191 . The registered office is 91 Weston Park, Crouch End, London, N8 9PR.
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 worldwide coronavirus (COVID-19) pandemic developed rapidly during 2020. Nationwide measures taken to contain the virus have affected economic activity and although some businesses have felt a positive impact, the majority have been trading under challenging conditions.
During the reporting period the company suffered a reduction in turnover as a result of the pandemic, but have made adaptions to continue to successfully trade
As a precautionary measure to assist with any potential adverse cashflow issues, the company took out a Bounceback loan during the period. 
Whilst the full impact of COVID-19 is not yet known, the directors have reviewed and considered relevant information in assessing the company’s ability to trade going forward, they have concluded that the financial statements should be prepared on a going concern basis. 
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.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets relate to purchased will banks. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. 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:
Computer Equipment 25% Straight Line
2.6. 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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2.7. 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: 7 (2024: 5)
7 5
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 46,850
As at 31 March 2025 46,850
Amortisation
As at 1 April 2024 12,843
Provided during the period 4,685
As at 31 March 2025 17,528
Net Book Value
As at 31 March 2025 29,322
As at 1 April 2024 34,007
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 16,158
As at 31 March 2025 16,158
...CONTINUED
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Depreciation
As at 1 April 2024 15,900
Provided during the period 67
As at 31 March 2025 15,967
Net Book Value
As at 31 March 2025 191
As at 1 April 2024 258
6. Stocks
2025 2024
£ £
Work in progress 20,000 20,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,708 239
Other debtors 4,094 5,122
9,802 5,361
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,613 11,126
Amounts owed to participating interests 20,000 74,000
Other creditors 11,590 12,936
Taxation and social security 25,754 18,436
61,957 116,498
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank Loan > 1 year 3,394 14,080
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
11. Ultimate Controlling Party
The company's ultimate controlling party is Rebekah Hillman by virtue of her ownership of 100% of the issued share capital in the company.
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