Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07224386 Mr Graham Heffer Mrs Sarah Heffer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07224386 2024-03-31 07224386 2025-03-31 07224386 2024-04-01 2025-03-31 07224386 frs-core:CurrentFinancialInstruments 2025-03-31 07224386 frs-core:Non-currentFinancialInstruments 2025-03-31 07224386 frs-core:ComputerEquipment 2025-03-31 07224386 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07224386 frs-core:ComputerEquipment 2024-03-31 07224386 frs-core:FurnitureFittings 2025-03-31 07224386 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07224386 frs-core:FurnitureFittings 2024-03-31 07224386 frs-core:MotorVehicles 2025-03-31 07224386 frs-core:MotorVehicles 2024-04-01 2025-03-31 07224386 frs-core:MotorVehicles 2024-03-31 07224386 frs-core:ShareCapital 2025-03-31 07224386 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07224386 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07224386 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07224386 frs-bus:SmallEntities 2024-04-01 2025-03-31 07224386 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07224386 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07224386 frs-bus:Director1 2024-04-01 2025-03-31 07224386 frs-bus:Director2 2024-04-01 2025-03-31 07224386 frs-core:Non-currentFinancialInstruments 1 2025-03-31 07224386 frs-countries:EnglandWales 2024-04-01 2025-03-31 07224386 2023-03-31 07224386 2024-03-31 07224386 2023-04-01 2024-03-31 07224386 frs-core:CurrentFinancialInstruments 2024-03-31 07224386 frs-core:Non-currentFinancialInstruments 2024-03-31 07224386 frs-core:ShareCapital 2024-03-31 07224386 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07224386 frs-core:Non-currentFinancialInstruments 1 2024-03-31
Registered number: 07224386
Sarah Heffer Accountancy Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Sarah Heffer Accountancy Ltd
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 07224386
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,283 9,405
9,283 9,405
CURRENT ASSETS
Debtors 5 13,051 16,462
Cash at bank and in hand 46,487 56,400
59,538 72,862
Creditors: Amounts Falling Due Within One Year 6 (6,645 ) (5,968 )
NET CURRENT ASSETS (LIABILITIES) 52,893 66,894
TOTAL ASSETS LESS CURRENT LIABILITIES 62,176 76,299
Creditors: Amounts Falling Due After More Than One Year 7 (13,666 ) (4,472 )
NET ASSETS 48,510 71,827
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 48,410 71,727
SHAREHOLDERS' FUNDS 48,510 71,827
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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 Income Statement.
On behalf of the board
Mrs Sarah Heffer
Director
02/12/2025
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
Sarah Heffer Accountancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07224386 . The registered office is 15 Mahoney Green, Rackheath, Norwich, NR13 6JY.
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:
Motor Vehicles Reducing Balance 15%
Fixtures & Fittings Reducing Balance 20%
Computer Equipment Reducing Balance 33%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 15,694 950 8,138 24,782
Additions - - 2,522 2,522
Disposals - - (2,019 ) (2,019 )
As at 31 March 2025 15,694 950 8,641 25,285
Depreciation
As at 1 April 2024 7,502 826 7,049 15,377
Provided during the period 1,229 25 1,186 2,440
Disposals - - (1,815 ) (1,815 )
As at 31 March 2025 8,731 851 6,420 16,002
Net Book Value
As at 31 March 2025 6,963 99 2,221 9,283
As at 1 April 2024 8,192 124 1,089 9,405
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 8,217 7,429
Prepayments and accrued income 824 623
Other debtors 2,330 4,850
11,371 12,902
Due after more than one year
Other debtors - 1,880
Other debtors (1) 1,680 1,680
1,680 3,560
13,051 16,462
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 139 120
Other taxes and social security 2,239 1,604
VAT 4,257 4,682
Other creditors - (509 )
Accruals and deferred income 10 71
6,645 5,968
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Directors loan account 13,666 4,472
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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