Acorah Software Products - Accounts Production 16.7.461 false true false 15 December 2023 31 December 2024 31 December 2024 15353077 Mrs C Baker Mr H J Barker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15353077 2023-12-14 15353077 2024-12-31 15353077 2023-12-15 2024-12-31 15353077 frs-core:CurrentFinancialInstruments 2024-12-31 15353077 frs-core:Non-currentFinancialInstruments 2024-12-31 15353077 frs-core:BetweenOneFiveYears 2024-12-31 15353077 frs-core:FurnitureFittings 2024-12-31 15353077 frs-core:FurnitureFittings 2023-12-15 2024-12-31 15353077 frs-core:FurnitureFittings 2023-12-14 15353077 frs-core:PlantMachinery 2024-12-31 15353077 frs-core:PlantMachinery 2023-12-15 2024-12-31 15353077 frs-core:PlantMachinery 2023-12-14 15353077 frs-core:WithinOneYear 2024-12-31 15353077 frs-core:ShareCapital 2024-12-31 15353077 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 15353077 frs-bus:PrivateLimitedCompanyLtd 2023-12-15 2024-12-31 15353077 frs-bus:FilletedAccounts 2023-12-15 2024-12-31 15353077 frs-bus:SmallEntities 2023-12-15 2024-12-31 15353077 frs-bus:AuditExempt-NoAccountantsReport 2023-12-15 2024-12-31 15353077 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-15 2024-12-31 15353077 frs-bus:Director1 2023-12-15 2024-12-31 15353077 frs-bus:Director2 2023-12-15 2024-12-31 15353077 frs-countries:EnglandWales 2023-12-15 2024-12-31
Registered number: 15353077
Hjb Funfairs & Events Ltd
Financial Statements
For the Period 15 December 2023 to 31 December 2024
Hjb Funfairs & Events Ltd
Contents
Contents

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

Page 1
Hjb Funfairs & Events Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 15353077

| 31 December 2024
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 310,820
|  |  | 310,820
CURRENT ASSETS
Cash at bank and in hand |  | 135,378 |
|  | 135,378 |
Creditors: Amounts Falling Due Within One Year | 6 | (149,695 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (14,317 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 296,503
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (168,937 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (31,891 )
NET ASSETS |  |  | 95,675
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2
Profit and Loss Account |  |  | 95,673
SHAREHOLDERS' FUNDS |  |  | 95,675

Page 1
Page 2
Hjb Funfairs & Events Ltd
Balance Sheet (continued)
As At 31 December 2024
For the period 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 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 H J Barker Director
1 December 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Hjb Funfairs & Events Ltd
Notes to the Financial Statements
For the Period 15 December 2023 to 31 December 2024
Notes to the Financial Statements
1. General Information
Hjb Funfairs & Events Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15353077 . The registered office is 13b Springmeadow, Kirkby-In-Ashfield, Nottinghamshire, NG17 9LH.
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 | 10% reducing balance
Fixtures & Fittings | 25% reducing balance

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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
Page 3
Page 4
Hjb Funfairs & Events Ltd
Notes to the Financial Statements (continued)
For the Period 15 December 2023 to 31 December 2024
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 15 December 2023 | - | - | -
Additions | 336,682 | 1,403 | 338,085
As at 31 December 2024 | 336,682 | 1,403 | 338,085
Depreciation
As at 15 December 2023 | - | - | -
Provided during the period | 26,914 | 351 | 27,265
As at 31 December 2024 | 26,914 | 351 | 27,265
Net Book Value
As at 31 December 2024 | 309,768 | 1,052 | 310,820
As at 15 December 2023 | - | - | -

5. Debtors

| 31 December 2024
--- | ---
| £
Due within one year

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2024
--- | ---
| £
Net obligations under finance lease and hire purchase contracts | 72,250
Trade creditors | 1,352
Other creditors | 61,803
Taxation and social security | 14,290
| 149,695

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

| 31 December 2024
--- | ---
| £
Net obligations under finance lease and hire purchase contracts | 168,937

Page 4
Page 5
Hjb Funfairs & Events Ltd
Notes to the Financial Statements (continued)
For the Period 15 December 2023 to 31 December 2024
8. Obligations Under Finance Leases and Hire Purchase

| 31 December 2024
--- | ---
| £
The future minimum finance lease payments are as follows:
Not later than one year | 72,250
Later than one year and not later than five years | 168,937
| 241,187
| 241,187

9. Share Capital

| 31 December 2024
--- | ---
| £
Allotted, Called up and fully paid | 2

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