Acorah Software Products - Accounts Production 16.6.950 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11816838 Z P Oliver V S Norman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11816838 2024-03-31 11816838 2025-03-31 11816838 2024-04-01 2025-03-31 11816838 frs-core:CurrentFinancialInstruments 2025-03-31 11816838 frs-core:Non-currentFinancialInstruments 2025-03-31 11816838 frs-core:FurnitureFittings 2025-03-31 11816838 frs-core:FurnitureFittings 2024-04-01 2025-03-31 11816838 frs-core:FurnitureFittings 2024-03-31 11816838 frs-core:ShareCapital 2025-03-31 11816838 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11816838 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11816838 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11816838 frs-bus:SmallEntities 2024-04-01 2025-03-31 11816838 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11816838 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11816838 frs-bus:Director1 2024-04-01 2025-03-31 11816838 frs-bus:Director2 2024-04-01 2025-03-31 11816838 frs-countries:EnglandWales 2024-04-01 2025-03-31 11816838 2023-03-31 11816838 2024-03-31 11816838 2023-04-01 2024-03-31 11816838 frs-core:CurrentFinancialInstruments 2024-03-31 11816838 frs-core:Non-currentFinancialInstruments 2024-03-31 11816838 frs-core:ShareCapital 2024-03-31 11816838 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11816838
Harnet Investments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Elsby & Company Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11816838
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 620 826
Investment Properties 5 162,347 162,347
162,967 163,173
CURRENT ASSETS
Cash at bank and in hand 3,653 1,366
3,653 1,366
Creditors: Amounts Falling Due Within One Year 6 (54,435 ) (50,747 )
NET CURRENT ASSETS (LIABILITIES) (50,782 ) (49,381 )
TOTAL ASSETS LESS CURRENT LIABILITIES 112,185 113,792
Creditors: Amounts Falling Due After More Than One Year 7 (113,852 ) (113,852 )
NET LIABILITIES (1,667 ) (60 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (1,669 ) (62 )
SHAREHOLDERS' FUNDS (1,667) (60)
Page 1
Page 2
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.
On behalf of the board
Z P Oliver
Director
13th November 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Harnet Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11816838 . The registered office is 19 Long Row, Woodford, Northamptonshire, NN14 4HQ.
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:
Fixtures & Fittings 25% on reducing balance
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2024 1,958
As at 31 March 2025 1,958
Depreciation
As at 1 April 2024 1,132
Provided during the period 206
As at 31 March 2025 1,338
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2025 620
As at 1 April 2024 826
5. Investment Property
2025
£
Fair Value
As at 1 April 2024 and 31 March 2025 162,347
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 256 2,028
Other creditors 54,179 48,719
54,435 50,747
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Debentures 113,852 113,852
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Other Creditors 113,852 113,852
8. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Other Creditors 113,852 113,852
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4