Acorah Software Products - Accounts Production 19.1.200 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 11920075 Mr C A Robinson Mr M Edwards Mrs J Edwards-Lihocka Mr S G Airey Miss H Suhajdova iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11920075 2024-04-30 11920075 2025-04-30 11920075 2024-05-01 2025-04-30 11920075 frs-core:CurrentFinancialInstruments 2025-04-30 11920075 frs-core:PlantMachinery 2025-04-30 11920075 frs-core:PlantMachinery 2024-05-01 2025-04-30 11920075 frs-core:PlantMachinery 2024-04-30 11920075 frs-core:ShareCapital 2025-04-30 11920075 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 11920075 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 11920075 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 11920075 frs-bus:SmallEntities 2024-05-01 2025-04-30 11920075 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 11920075 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 11920075 frs-bus:Director1 2024-05-01 2025-04-30 11920075 frs-bus:Director2 2024-05-01 2025-04-30 11920075 frs-bus:Director3 2024-05-01 2025-04-30 11920075 frs-bus:Director4 2024-05-01 2025-04-30 11920075 frs-bus:Director5 2024-05-01 2025-04-30 11920075 frs-countries:EnglandWales 2024-05-01 2025-04-30 11920075 2023-04-30 11920075 2024-04-30 11920075 2023-05-01 2024-04-30 11920075 frs-core:CurrentFinancialInstruments 2024-04-30 11920075 frs-core:ShareCapital 2024-04-30 11920075 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 11920075
HEJ Holdings Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Xeinadin South Essex Limited
Cumberland House
24 - 28 Baxter Avenue
Southend on Sea
Essex
SS2 6HZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11920075
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,577 1,408
1,577 1,408
CURRENT ASSETS
Stocks 5 1,116,216 1,086,216
Debtors 6 806,938 977,349
Investments 7 100 100
Cash at bank and in hand 355,721 198,520
2,278,975 2,262,185
Creditors: Amounts Falling Due Within One Year 8 (2,187,942 ) (2,179,997 )
NET CURRENT ASSETS (LIABILITIES) 91,033 82,188
TOTAL ASSETS LESS CURRENT LIABILITIES 92,610 83,596
NET ASSETS 92,610 83,596
CAPITAL AND RESERVES
Called up share capital 9 99 99
Profit and Loss Account 92,511 83,497
SHAREHOLDERS' FUNDS 92,610 83,596
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For the year ending 30 April 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 Edwards
Director
28/04/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
HEJ Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11920075 . The registered office is Oak Howe, Great Langdale, Cumbria, LA22 9JZ.
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:
Plant & Machinery 3 years straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2024 4,429
Additions 1,309
As at 30 April 2025 5,738
...CONTINUED
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Depreciation
As at 1 May 2024 3,021
Provided during the period 1,140
As at 30 April 2025 4,161
Net Book Value
As at 30 April 2025 1,577
As at 1 May 2024 1,408
5. Stocks
2025 2024
£ £
Work in progress 1,116,216 1,086,216
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 162 -
Amounts owed by group undertakings 805,496 973,945
Other debtors 1,280 3,404
806,938 977,349
7. Current Asset Investments
2025 2024
£ £
Unlisted investments 100 100
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 880,406 1,037,811
Other creditors 1,255,688 1,088,082
Taxation and social security 51,848 54,104
2,187,942 2,179,997
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 99 99
10. Related Party Transactions
As at the balance sheet date the company was owed £805,496  (2024: £973,945) from its subsidiary, Harry's & Co New Builds Ltd. Work invoiced during the year was valued at £867,000 (2024: £1,029,500). All transactions during the year were undertaken at arms length.   
Included within Other Creditors are director's loan account balances totalling £1,193,387 (2024: £1,029,782).
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