Acorah Software Products - Accounts Production 16.8.200 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 05303571 Mr Michael Shelton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05303571 2023-12-31 05303571 2024-12-31 05303571 2024-01-01 2024-12-31 05303571 frs-core:CurrentFinancialInstruments 2024-12-31 05303571 frs-core:Non-currentFinancialInstruments 2024-12-31 05303571 frs-core:FurnitureFittings 2024-12-31 05303571 frs-core:FurnitureFittings 2024-01-01 2024-12-31 05303571 frs-core:FurnitureFittings 2023-12-31 05303571 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 05303571 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05303571 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 05303571 frs-core:ShareCapital 2024-12-31 05303571 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05303571 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05303571 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 05303571 frs-bus:SmallEntities 2024-01-01 2024-12-31 05303571 frs-bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 05303571 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 05303571 frs-bus:Director1 2024-01-01 2024-12-31 05303571 frs-core:CurrentFinancialInstruments 1 2024-12-31 05303571 frs-countries:EnglandWales 2024-01-01 2024-12-31 05303571 2022-12-31 05303571 2023-12-31 05303571 2023-01-01 2023-12-31 05303571 frs-core:CurrentFinancialInstruments 2023-12-31 05303571 frs-core:Non-currentFinancialInstruments 2023-12-31 05303571 frs-core:ShareCapital 2023-12-31 05303571 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 05303571 frs-core:CurrentFinancialInstruments 1 2023-12-31
Registered number: 05303571
H & A Investments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Brindley Goldstein Limited
103 High Street
Waltham Cross
EN8 7AN
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of H & A Investments Limited for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of H & A Investments Limited for the year ended 31 December 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of H & A Investments Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of H & A Investments Limited and state those matters that we have agreed to state to the director of H & A Investments Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than H & A Investments Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that H & A Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of H & A Investments Limited . You consider that H & A Investments Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of H & A Investments Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Brindley Goldstein Limited
17th December 2025
Brindley Goldstein Limited
103 High Street
Waltham Cross
EN8 7AN
Page 1
Page 2
Balance Sheet
Registered number: 05303571
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,346,371 2,346,371
2,346,371 2,346,371
CURRENT ASSETS
Debtors 5 6,745 6,745
Cash at bank and in hand 27,551 24,661
34,296 31,406
Creditors: Amounts Falling Due Within One Year 6 (58,852 ) (55,464 )
NET CURRENT ASSETS (LIABILITIES) (24,556 ) (24,058 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,321,815 2,322,313
Creditors: Amounts Falling Due After More Than One Year 7 (1,919,788 ) (1,919,788 )
NET ASSETS 402,027 402,525
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 401,927 402,425
SHAREHOLDERS' FUNDS 402,027 402,525
Page 2
Page 3
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
Mr Michael Shelton
Director
17th December 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
H & A Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05303571 . The registered office is FLAT 10 125 CLAPTON COMMON, LONDON, E5 9AB.
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 No depreciation provided
Fixtures & Fittings no depreciation provided
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2024 2,336,165 10,206 2,346,371
As at 31 December 2024 2,336,165 10,206 2,346,371
Net Book Value
As at 31 December 2024 2,336,165 10,206 2,346,371
As at 1 January 2024 2,336,165 10,206 2,346,371
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 6,745 6,745
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,200 1,200
Other creditors (1) 56,452 53,064
Accruals and deferred income 1,200 1,200
58,852 55,464
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 1,919,788 1,919,788
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
The Company was under the control of Mr Simcha Zisal Kraushar and Mr Michael Shelton throughout the current period. Mr
Shelton is interested in 81% of the company's issued share capital and Mr Kraushar is interest in 19% of the company's issued
share capita
Page 5