Acorah Software Products - Accounts Production 16.6.950 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 02705958 Mrs S C Hunter Mr P J Hunter Mr M D Moore Mr P Hunter Mrs S C Hunter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02705958 2024-04-30 02705958 2025-04-30 02705958 2024-05-01 2025-04-30 02705958 frs-core:CurrentFinancialInstruments 2025-04-30 02705958 frs-core:Non-currentFinancialInstruments 2025-04-30 02705958 frs-core:ComputerEquipment 2025-04-30 02705958 frs-core:ComputerEquipment 2024-05-01 2025-04-30 02705958 frs-core:ComputerEquipment 2024-04-30 02705958 frs-core:FurnitureFittings 2025-04-30 02705958 frs-core:FurnitureFittings 2024-05-01 2025-04-30 02705958 frs-core:FurnitureFittings 2024-04-30 02705958 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 02705958 frs-core:MotorVehicles 2025-04-30 02705958 frs-core:MotorVehicles 2024-05-01 2025-04-30 02705958 frs-core:MotorVehicles 2024-04-30 02705958 frs-core:PlantMachinery 2025-04-30 02705958 frs-core:PlantMachinery 2024-05-01 2025-04-30 02705958 frs-core:PlantMachinery 2024-04-30 02705958 frs-core:ShareCapital 2025-04-30 02705958 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 02705958 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 02705958 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 02705958 frs-bus:SmallEntities 2024-05-01 2025-04-30 02705958 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 02705958 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 02705958 frs-bus:Director1 2024-05-01 2025-04-30 02705958 frs-bus:Director2 2024-05-01 2025-04-30 02705958 frs-bus:Director3 2024-05-01 2025-04-30 02705958 frs-bus:Director3 2024-04-30 02705958 frs-bus:Director3 2025-04-30 02705958 frs-bus:Director4 2024-05-01 2025-04-30 02705958 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 02705958 frs-countries:EnglandWales 2024-05-01 2025-04-30 02705958 2023-04-30 02705958 2024-04-30 02705958 2023-05-01 2024-04-30 02705958 frs-core:CurrentFinancialInstruments 2024-04-30 02705958 frs-core:Non-currentFinancialInstruments 2024-04-30 02705958 frs-core:ShareCapital 2024-04-30 02705958 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 02705958
Hunter Projects Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02705958
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 53,548 60,579
53,548 60,579
CURRENT ASSETS
Stocks 5 55,873 53,469
Debtors 6 453,164 235,673
Cash at bank and in hand 682,797 985,867
1,191,834 1,275,009
Creditors: Amounts Falling Due Within One Year 7 (454,219 ) (521,667 )
NET CURRENT ASSETS (LIABILITIES) 737,615 753,342
TOTAL ASSETS LESS CURRENT LIABILITIES 791,163 813,921
Creditors: Amounts Falling Due After More Than One Year 8 (168,000 ) (224,000 )
NET ASSETS 623,163 589,921
CAPITAL AND RESERVES
Called up share capital 9 150 150
Profit and Loss Account 623,013 589,771
SHAREHOLDERS' FUNDS 623,163 589,921
Page 1
Page 2
For the year ending 30 April 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
Mr P Hunter
Director
25 November 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
Hunter Projects Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 02705958 . The registered office is Old Bakery Hadlow Road, Willaston, Neston, Cheshire, CH64 2UG.
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:
Freehold Not depreciated
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 25% on reducing balance
2.4. 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.
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. 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: 14 (2024: 16)
14 16
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2024 160,203 17,730 16,223 54,148 248,304
Additions 6,299 12,148 - 1,620 20,067
Disposals (21,893 ) 3 - - (21,890 )
As at 30 April 2025 144,609 29,881 16,223 55,768 246,481
Depreciation
As at 1 May 2024 116,478 13,121 15,909 42,217 187,725
Provided during the period 13,422 3,678 54 2,910 20,064
Disposals (14,856 ) - - - (14,856 )
As at 30 April 2025 115,044 16,799 15,963 45,127 192,933
Net Book Value
As at 30 April 2025 29,565 13,082 260 10,641 53,548
As at 1 May 2024 43,725 4,609 314 11,931 60,579
5. Stocks
2025 2024
£ £
Work in progress 55,873 53,469
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 437,496 215,495
Other debtors 15,668 20,178
453,164 235,673
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 110,391 151,688
Other loans 56,000 56,000
Other creditors 197,788 218,934
Taxation and social security 90,040 95,045
454,219 521,667
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 168,000 224,000
Page 4
Page 5
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 150 150
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2024 Amounts advanced Amounts repaid Amounts written off As at 30 April 2025
£ £ £ £ £
Mr Paul Hunter 1,320 960 1,320 - 960
The above loan is unsecured, interest free and repayable on demand.
Page 5