Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 09636420 Mr Mark Hall Mrs Kimberly Hall Mrs Kimberly Hall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09636420 2024-06-30 09636420 2025-06-30 09636420 2024-07-01 2025-06-30 09636420 frs-core:Non-currentFinancialInstruments 2025-06-30 09636420 frs-core:BetweenOneFiveYears 2025-06-30 09636420 frs-core:ComputerEquipment 2024-07-01 2025-06-30 09636420 frs-core:MotorVehicles 2024-07-01 2025-06-30 09636420 frs-core:PlantMachinery 2024-07-01 2025-06-30 09636420 frs-core:WithinOneYear 2025-06-30 09636420 frs-core:ShareCapital 2025-06-30 09636420 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 09636420 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09636420 frs-bus:AbridgedAccounts 2024-07-01 2025-06-30 09636420 frs-bus:SmallEntities 2024-07-01 2025-06-30 09636420 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 09636420 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 09636420 frs-bus:Director1 2024-07-01 2025-06-30 09636420 frs-bus:Director1 2024-06-30 09636420 frs-bus:Director1 2025-06-30 09636420 frs-bus:Director2 2024-07-01 2025-06-30 09636420 frs-bus:Director2 2024-06-30 09636420 frs-bus:Director2 2025-06-30 09636420 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 09636420 frs-countries:EnglandWales 2024-07-01 2025-06-30 09636420 2023-06-30 09636420 2024-06-30 09636420 2023-07-01 2024-06-30 09636420 frs-core:Non-currentFinancialInstruments 2024-06-30 09636420 frs-core:BetweenOneFiveYears 2024-06-30 09636420 frs-core:MotorVehicles 2023-07-01 2024-06-30 09636420 frs-core:WithinOneYear 2024-06-30 09636420 frs-core:ShareCapital 2024-06-30 09636420 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 09636420
Hallmark Civil Engineering Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2025
Hallmark Civil Engineering Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—6

Page 1
Hallmark Civil Engineering Ltd
Abridged Balance Sheet
As At 30 June 2025
Abridged Balance Sheet
Registered number: 09636420

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 30,018 |  | 32,340
|  |  | 30,018 |  | 32,340
CURRENT ASSETS
Debtors |  | 138,682 |  | 109,294 |
Cash at bank and in hand |  | 16,577 |  | 9,645 |
|  | 155,259 |  | 118,939 |
Creditors: Amounts Falling Due Within One Year |  | (145,675 ) |  | (113,737 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 9,584 |  | 5,202
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 39,602 |  | 37,542
Creditors: Amounts Falling Due After More Than One Year |  |  | (30,263 ) |  | (30,302 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (7,189 ) |  | (6,533 )
NET ASSETS |  |  | 2,150 |  | 707
CAPITAL AND RESERVES
Called up share capital | 6 |  | 20 |  | 20
Profit and Loss Account |  |  | 2,130 |  | 687
SHAREHOLDERS' FUNDS |  |  | 2,150 |  | 707

Page 1
Page 2
Hallmark Civil Engineering Ltd
Abridged Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mrs Kimberly Hall Director
08/01/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Hallmark Civil Engineering Ltd
Notes to the Abridged Financial Statements
For The Year Ended 30 June 2025
Notes to the Abridged Financial Statements
1. General Information
Hallmark Civil Engineering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09636420 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
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.
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:

Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 profit and loss account 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 profit and loss account as incurred.
Page 3
Page 4
Hallmark Civil Engineering Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 June 2025
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was: 6 (2024: 4)
6 4
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 July 2024 | 57,684
Additions | 6,187
Disposals | (798 )
As at 30 June 2025 | 63,073
Depreciation
As at 1 July 2024 | 25,344
Provided during the period | 8,190
Disposals | (479 )
As at 30 June 2025 | 33,055

...CONTINUED
Page 4
Page 5
Hallmark Civil Engineering Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 June 2025

Net Book Value
As at 30 June 2025 | 30,018
As at 1 July 2024 | 32,340

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 6,378 |  | 8,504

5. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 2,239 |  | 2,157
Later than one year and not later than five years | 2,698 |  | 4,937
| 4,937 |  | 7,094
| 4,937 |  | 7,094

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20 |  | 20

7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as follows:
Lease payments recognised as an expense in the year amount to £6,666.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 7,272 |  | 7,272
Later than one year and not later than five years | 12,120 |  | 19,392
| 19,392 |  | 26,664

Page 5
Page 6
Hallmark Civil Engineering Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 June 2025
8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:

| As at 1 July 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Mark Hall | (8,825 ) | 64,086 | (77,691 ) | - | (22,430 )
Mrs Kimberly Hall | (8,812 ) | 52,701 | (66,328 ) | - | (22,439 )

The above loan is unsecured, interest free and repayable on demand.
Page 6