Acorah Software Products - Accounts Production 16.7.461 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 10367051 N Carter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10367051 2023-12-31 10367051 2024-12-31 10367051 2024-01-01 2024-12-31 10367051 frs-core:CurrentFinancialInstruments 2024-12-31 10367051 frs-core:Non-currentFinancialInstruments 2024-12-31 10367051 frs-core:ComputerEquipment 2024-12-31 10367051 frs-core:ComputerEquipment 2024-01-01 2024-12-31 10367051 frs-core:ComputerEquipment 2023-12-31 10367051 frs-core:FurnitureFittings 2024-12-31 10367051 frs-core:FurnitureFittings 2024-01-01 2024-12-31 10367051 frs-core:FurnitureFittings 2023-12-31 10367051 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 10367051 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 10367051 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 10367051 frs-core:MotorVehicles 2024-01-01 2024-12-31 10367051 frs-core:SharePremium 2024-12-31 10367051 frs-core:ShareCapital 2024-12-31 10367051 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10367051 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10367051 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 10367051 frs-bus:SmallEntities 2024-01-01 2024-12-31 10367051 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10367051 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10367051 frs-core:CostValuation 2023-12-31 10367051 frs-core:CostValuation 2024-12-31 10367051 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 10367051 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 10367051 frs-bus:Director1 2024-01-01 2024-12-31 10367051 frs-countries:EnglandWales 2024-01-01 2024-12-31 10367051 2022-12-31 10367051 2023-12-31 10367051 2023-01-01 2023-12-31 10367051 frs-core:CurrentFinancialInstruments 2023-12-31 10367051 frs-core:Non-currentFinancialInstruments 2023-12-31 10367051 frs-core:SharePremium 2023-12-31 10367051 frs-core:ShareCapital 2023-12-31 10367051 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 10367051
Harding Green Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10367051
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,187 7,777
Investments 5 1 1
4,188 7,778
CURRENT ASSETS
Debtors 6 591,271 590,026
Cash at bank and in hand 172,531 158,108
763,802 748,134
Creditors: Amounts Falling Due Within One Year 7 (390,364 ) (519,811 )
NET CURRENT ASSETS (LIABILITIES) 373,438 228,323
TOTAL ASSETS LESS CURRENT LIABILITIES 377,626 236,101
Creditors: Amounts Falling Due After More Than One Year 8 (99,328 ) (43,818 )
NET ASSETS 278,298 192,283
CAPITAL AND RESERVES
Called up share capital 9 2 2
Share premium account 445,052 445,052
Profit and Loss Account (166,756 ) (252,771 )
SHAREHOLDERS' FUNDS 278,298 192,283
Page 1
Page 2
For the year 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
N Carter
Director
10 December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Harding Green Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10367051 . The registered office is 16 Kensington Court Place, London, W8 5BJ.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Leasehold Over the term of the lease
Motor Vehicles 15% straight line
Fixtures & Fittings 15% straight line
Computer Equipment 25% straight line
2.4. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 3 (2023: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 32,358 30,552 10,085 72,995
Additions - 1,240 - 1,240
As at 31 December 2024 32,358 31,792 10,085 74,235
Depreciation
As at 1 January 2024 32,358 26,260 6,600 65,218
Provided during the period - 3,342 1,488 4,830
As at 31 December 2024 32,358 29,602 8,088 70,048
Net Book Value
As at 31 December 2024 - 2,190 1,997 4,187
As at 1 January 2024 - 4,292 3,485 7,777
5. Investments
Subsidiaries
£
Cost
As at 1 January 2024 1
As at 31 December 2024 1
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 1
As at 1 January 2024 1
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 440,228 457,886
Amounts owed by group undertakings 133,831 -
Other debtors 17,212 132,140
591,271 590,026
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 232,264 397,928
Bank loans and overdrafts 37,657 10,584
Amounts owed to group undertakings 1 1
Other creditors 18,884 20,694
Taxation and social security 101,558 90,604
390,364 519,811
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 99,328 43,818
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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