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 08408119 Mr M Hoffmann Mr M Gastrock true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08408119 2024-03-31 08408119 2025-03-31 08408119 2024-04-01 2025-03-31 08408119 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08408119 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08408119 frs-core:LandBuildings 2025-03-31 08408119 frs-core:LandBuildings 2024-04-01 2025-03-31 08408119 frs-core:LandBuildings 2024-03-31 08408119 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 08408119 frs-core:PlantMachinery 2025-03-31 08408119 frs-core:PlantMachinery 2024-04-01 2025-03-31 08408119 frs-core:PlantMachinery 2024-03-31 08408119 frs-core:ShareCapital 2025-03-31 08408119 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08408119 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08408119 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08408119 frs-bus:SmallEntities 2024-04-01 2025-03-31 08408119 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08408119 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08408119 1 2024-04-01 2025-03-31 08408119 frs-bus:Director1 2024-04-01 2025-03-31 08408119 frs-bus:Director2 2024-04-01 2025-03-31 08408119 frs-countries:EnglandWales 2024-04-01 2025-03-31 08408119 2023-03-31 08408119 2024-03-31 08408119 2023-04-01 2024-03-31 08408119 frs-core:ShareCapital 2024-03-31 08408119 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08408119
HoffmannGastrock Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
McPhersons Walpole Harding
ACCA
Citibase Brighton
95 Ditchling Road
Brighton
BN1 4ST
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08408119
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,039 16,902
18,039 16,902
CURRENT ASSETS
Debtors 5 90,174 244,903
Cash at bank and in hand 6,707 16,142
96,881 261,045
Creditors: Amounts Falling Due Within One Year 6 (6,463 ) (6,359 )
NET CURRENT ASSETS (LIABILITIES) 90,418 254,686
TOTAL ASSETS LESS CURRENT LIABILITIES 108,457 271,588
NET ASSETS 108,457 271,588
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 108,455 271,586
SHAREHOLDERS' FUNDS 108,457 271,588
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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 M Hoffmann
Director
Mr M Gastrock
Director
3 October 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
HoffmannGastrock Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08408119 . The registered office is 120 Queens Road, Brighton, BN1 3WB.
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. 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 in accordance with the property
Plant & Machinery 33.33% per year on a reducing balance basis
Fixtures & Fittings 20% per year on a reducing balance basis
Computer Equipment 33.33% per year on a reducing balance basis
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
...CONTINUED
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2.5. Taxation - continued
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: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 April 2024 980 107,582 108,562
Additions - 9,176 9,176
As at 31 March 2025 980 116,758 117,738
Depreciation
As at 1 April 2024 980 90,680 91,660
Provided during the period - 8,039 8,039
As at 31 March 2025 980 98,719 99,699
Net Book Value
As at 31 March 2025 - 18,039 18,039
As at 1 April 2024 - 16,902 16,902
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by participating interests 65,197 206,614
Other debtors 24,977 38,289
90,174 244,903
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 6,463 6,359
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7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
8. Related Party Transactions
This company is a corporate member of the Limited Liability Partnership HoffmannGastrock LLP, registered number OC376719 (England and Wales).
In addition, the company's two directors are also designated members of HoffmannGastrock LLP.
In the year ended 31 March 2025 this company's share of the LLP's profits was £nil (2024: £82,376). At 31 March 2025 HoffmannGastrock LLP owed £65,197 to HoffmannGastrock Services Ltd in respect of undistributed profit (2024: £206,614).
9. Ultimate Controlling Party
The company's two directors each own 50% of the issued share capital.
10. Capital commitments
The company is committed to operating lease commitments of £38,000 per annum.
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