Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06835190 Mr L Hassall Mr R Page-Jones Mr D Hassall Mr L Hassall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06835190 2024-03-31 06835190 2025-03-31 06835190 2024-04-01 2025-03-31 06835190 frs-core:CurrentFinancialInstruments 2025-03-31 06835190 frs-core:Non-currentFinancialInstruments 2025-03-31 06835190 frs-core:ComputerEquipment 2025-03-31 06835190 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06835190 frs-core:ComputerEquipment 2024-03-31 06835190 frs-core:FurnitureFittings 2025-03-31 06835190 frs-core:FurnitureFittings 2024-04-01 2025-03-31 06835190 frs-core:FurnitureFittings 2024-03-31 06835190 frs-core:WithinOneYear 2025-03-31 06835190 frs-core:RevaluationReserve 2024-04-01 2025-03-31 06835190 frs-core:RevaluationReserve 2024-03-31 06835190 frs-core:RevaluationReserve 2025-03-31 06835190 frs-core:ShareCapital 2025-03-31 06835190 frs-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 06835190 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-03-31 06835190 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06835190 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06835190 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06835190 frs-bus:SmallEntities 2024-04-01 2025-03-31 06835190 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06835190 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06835190 frs-core:UnlistedNon-exchangeTraded 2025-03-31 06835190 frs-core:UnlistedNon-exchangeTraded 2024-03-31 06835190 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 06835190 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 06835190 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 06835190 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 06835190 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 06835190 frs-bus:Director1 2024-04-01 2025-03-31 06835190 frs-bus:Director2 2024-04-01 2025-03-31 06835190 frs-bus:Director3 2024-04-01 2025-03-31 06835190 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 06835190 frs-core:CurrentFinancialInstruments 3 2025-03-31 06835190 frs-core:Non-currentFinancialInstruments 4 2025-03-31 06835190 frs-core:CurrentFinancialInstruments 6 2025-03-31 06835190 frs-core:Non-currentFinancialInstruments 6 2025-03-31 06835190 frs-countries:EnglandWales 2024-04-01 2025-03-31 06835190 2023-03-31 06835190 2024-03-31 06835190 2023-04-01 2024-03-31 06835190 frs-core:CurrentFinancialInstruments 2024-03-31 06835190 frs-core:Non-currentFinancialInstruments 2024-03-31 06835190 frs-core:BetweenOneFiveYears 2024-03-31 06835190 frs-core:WithinOneYear 2024-03-31 06835190 frs-core:RevaluationReserve 2024-03-31 06835190 frs-core:ShareCapital 2024-03-31 06835190 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06835190 frs-core:CurrentFinancialInstruments 3 2024-03-31 06835190 frs-core:Non-currentFinancialInstruments 4 2024-03-31 06835190 frs-core:CurrentFinancialInstruments 6 2024-03-31 06835190 frs-core:Non-currentFinancialInstruments 6 2024-03-31 06835190 frs-core:CurrentFinancialInstruments 7 2024-03-31
Registered number: 06835190
DH Accountants & Tax Advisors Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
DH Accountants & Tax Advisors Ltd
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 06835190
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,448 24,454
Investments 5 285,000 106,216
301,448 130,670
CURRENT ASSETS
Debtors 6 273,430 155,178
Cash at bank and in hand 39,409 7,647
312,839 162,825
Creditors: Amounts Falling Due Within One Year 7 (374,607 ) (204,106 )
NET CURRENT ASSETS (LIABILITIES) (61,768 ) (41,281 )
TOTAL ASSETS LESS CURRENT LIABILITIES 239,680 89,389
Creditors: Amounts Falling Due After More Than One Year 8 (28,346 ) (74,144 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,112 ) (11,802 )
NET ASSETS 207,222 3,443
CAPITAL AND RESERVES
Called up share capital 10 221 221
Revaluation reserve 11 284,999 106,215
Income Statement (77,998 ) (102,993 )
SHAREHOLDERS' FUNDS 207,222 3,443
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 Income Statement.
On behalf of the board
Mr D Hassall
Director
28/12/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DH Accountants & Tax Advisors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06835190 . The registered office is Office 1 Brunswick House, Brunswick Way, Liverpool, Merseyside, L3 4BN.
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:
Fixtures & Fittings 20% Straightline Basis
Computer Equipment 14% Straightline Basis
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
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.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 15)
13 15
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 1,566 49,067 50,633
Additions - 1,065 1,065
Disposals - (1,879 ) (1,879 )
As at 31 March 2025 1,566 48,253 49,819
Depreciation
As at 1 April 2024 1,565 24,614 26,179
Provided during the period - 8,288 8,288
Disposals - (1,096 ) (1,096 )
As at 31 March 2025 1,565 31,806 33,371
Net Book Value
As at 31 March 2025 1 16,447 16,448
As at 1 April 2024 1 24,453 24,454
5. Investments
Unlisted
£
Cost or Valuation
As at 1 April 2024 106,216
Additions 178,784
As at 31 March 2025 285,000
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 285,000
As at 1 April 2024 106,216
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Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 205,649 121,253
Prepayments and accrued income 19,564 12,116
Other debtors 21,827 11,747
XU Magazine Loan Account 46 248
Applegate loan account 26,311 8,252
Directors' loan accounts - 1,529
Called up share capital not paid 33 33
273,430 155,178
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 1,998 4,706
Trade creditors 51,829 6,654
Bank loans and overdrafts 45,600 55,908
Corporation tax 71,789 23,801
Other taxes and social security 40,295 26,329
VAT 127,529 67,034
Other creditors 20,719 11,298
Mike Hassall Loan Account - 3,894
Accruals and deferred income 339 4,482
Directors' loan accounts 14,509 -
374,607 204,106
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 1,998
Bank loans - 37,500
K Hassall Estate Loan Account 22,175 28,475
M Hassall Loan Account 6,171 6,171
28,346 74,144
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,998 4,706
Later than one year and not later than five years - 1,998
1,998 6,704
1,998 6,704
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10. Share Capital
2025 2024
£ £
Called Up Share Capital not Paid 33 33
Called Up Share Capital has been paid up 188 188
Amount of Allotted, Called Up Share Capital 221 221
11. Reserves
Revaluation reserve Income Statement
£ £
As at 1 April 2024 106,215 (102,993 )
Profit for year - 131,846
Surplus on revaluation 178,784 -
Other comprehensive income for the year 178,784 -
Total comprehensive income for the year 178,784 131,846
Dividends paid - (106,851)
As at 31 March 2025 284,999 (77,998 )
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