Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05582051 Mr Graham Hearl Mr Frederick Lewis Mr Frederick Lewis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05582051 2024-03-31 05582051 2025-03-31 05582051 2024-04-01 2025-03-31 05582051 frs-core:CurrentFinancialInstruments 2025-03-31 05582051 frs-core:Non-currentFinancialInstruments 2025-03-31 05582051 frs-core:ComputerEquipment 2025-03-31 05582051 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05582051 frs-core:ComputerEquipment 2024-03-31 05582051 frs-core:NetGoodwill 2025-03-31 05582051 frs-core:NetGoodwill 2024-04-01 2025-03-31 05582051 frs-core:NetGoodwill 2024-03-31 05582051 frs-core:MotorVehicles 2025-03-31 05582051 frs-core:MotorVehicles 2024-04-01 2025-03-31 05582051 frs-core:MotorVehicles 2024-03-31 05582051 frs-core:ShareCapital 2025-03-31 05582051 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05582051 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05582051 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05582051 frs-bus:SmallEntities 2024-04-01 2025-03-31 05582051 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05582051 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05582051 frs-bus:Director1 2024-04-01 2025-03-31 05582051 frs-bus:Director2 2024-04-01 2025-03-31 05582051 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 05582051 frs-countries:EnglandWales 2024-04-01 2025-03-31 05582051 2023-03-31 05582051 2024-03-31 05582051 2023-04-01 2024-03-31 05582051 frs-core:CurrentFinancialInstruments 2024-03-31 05582051 frs-core:Non-currentFinancialInstruments 2024-03-31 05582051 frs-core:ShareCapital 2024-03-31 05582051 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05582051
F H & G Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Mumford & Co Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05582051
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 21,000
Tangible Assets 5 31,749 38,163
31,749 59,163
CURRENT ASSETS
Debtors 6 376,048 370,334
Cash at bank and in hand 42,508 13,234
418,556 383,568
Creditors: Amounts Falling Due Within One Year 7 (55,928 ) (24,443 )
NET CURRENT ASSETS (LIABILITIES) 362,628 359,125
TOTAL ASSETS LESS CURRENT LIABILITIES 394,377 418,288
Creditors: Amounts Falling Due After More Than One Year 8 (13,541 ) (23,399 )
NET ASSETS 380,836 394,889
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 379,836 393,889
SHAREHOLDERS' FUNDS 380,836 394,889
Page 1
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 Profit and Loss Account.
On behalf of the board
Mr Graham Hearl
Director
Mr Frederick Lewis
Director
22/12/2025
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
F H & G Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05582051 . The registered office is 4 Foundry Row, St Philips Road, Surbiton, Surrey, KT6 4DU.
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. 
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between the amount paid on the acquisition of a business in 2005 and the fair value of the separable net assets. It is written off over its estimated economic life of 20 years.
2.4. 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 25% on cost less estimated residual value
Computer Equipment 25% on the reducing balance
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 420,000
As at 31 March 2025 420,000
Amortisation
As at 1 April 2024 399,000
Provided during the period 21,000
As at 31 March 2025 420,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 21,000
5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 50,006 5,384 55,390
As at 31 March 2025 50,006 5,384 55,390
Depreciation
As at 1 April 2024 12,500 4,727 17,227
Provided during the period 6,250 164 6,414
As at 31 March 2025 18,750 4,891 23,641
Net Book Value
As at 31 March 2025 31,256 493 31,749
As at 1 April 2024 37,506 657 38,163
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 44,376 38,824
Other debtors 331,672 331,510
376,048 370,334
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 8,554 5,345
Other creditors 10,968 7,315
Taxation and social security 36,406 11,783
55,928 24,443
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 2-5 years 3,211 13,069
Other creditors 10,330 10,330
13,541 23,399
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
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