Acorah Software Products - Accounts Production 19.2.350 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 10476333 Mr Robert Hall Mr Paul Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10476333 2024-11-30 10476333 2025-11-30 10476333 2024-12-01 2025-11-30 10476333 frs-core:CurrentFinancialInstruments 2025-11-30 10476333 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-01 2025-11-30 10476333 frs-core:MotorVehicles 2025-11-30 10476333 frs-core:MotorVehicles 2024-12-01 2025-11-30 10476333 frs-core:MotorVehicles 2024-11-30 10476333 frs-core:OtherResidualIntangibleAssets 2025-11-30 10476333 frs-core:OtherResidualIntangibleAssets 2024-12-01 2025-11-30 10476333 frs-core:OtherResidualIntangibleAssets 2024-11-30 10476333 frs-core:WithinOneYear 2025-11-30 10476333 frs-core:ShareCapital 2025-11-30 10476333 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 10476333 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 10476333 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 10476333 frs-bus:SmallEntities 2024-12-01 2025-11-30 10476333 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 10476333 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 10476333 frs-bus:Director1 2024-12-01 2025-11-30 10476333 frs-bus:Director2 2024-12-01 2025-11-30 10476333 frs-countries:EnglandWales 2024-12-01 2025-11-30 10476333 2023-11-30 10476333 2024-11-30 10476333 2023-12-01 2024-11-30 10476333 frs-core:CurrentFinancialInstruments 2024-11-30 10476333 frs-core:WithinOneYear 2024-11-30 10476333 frs-core:ShareCapital 2024-11-30 10476333 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 10476333
HALL & JONES WINDOWS, DOORS & CONSERVATORIES LTD
Unaudited Financial Statements
For The Year Ended 30 November 2025
Richard Price Accountancy
ACCA
28 Croft Gardens
Charlton Kings
Cheltenham
GL53 8LG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10476333
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,663 4,663
Tangible Assets 5 9,455 18,994
12,118 23,657
CURRENT ASSETS
Debtors 6 4,282 1,199
Cash at bank and in hand 34,845 25,928
39,127 27,127
Creditors: Amounts Falling Due Within One Year 7 (59,343 ) (52,730 )
NET CURRENT ASSETS (LIABILITIES) (20,216 ) (25,603 )
TOTAL ASSETS LESS CURRENT LIABILITIES (8,098 ) (1,946 )
NET LIABILITIES (8,098 ) (1,946 )
CAPITAL AND RESERVES
Called up share capital 9 120 120
Profit and Loss Account (8,218 ) (2,066 )
SHAREHOLDERS' FUNDS (8,098) (1,946)
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For the year ending 30 November 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 Robert Hall
Director
08/01/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
HALL & JONES WINDOWS, DOORS & CONSERVATORIES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10476333 . The registered office is Unit 7 abc Compton Green Business Park, Redmarley Road, Newent, Glos, GL18 1LJ.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are goodwill. It is amortised to Profit and Loss Account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 20% Straight Line
2.5. 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 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 the profit and loss account as incurred.
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2.6. 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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 3 3
3 3
4. Intangible Assets
Other
£
Cost
As at 1 December 2024 20,000
As at 30 November 2025 20,000
Amortisation
As at 1 December 2024 15,337
Provided during the period 2,000
As at 30 November 2025 17,337
Net Book Value
As at 30 November 2025 2,663
As at 1 December 2024 4,663
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5. Tangible Assets
Motor Vehicles
£
Cost
As at 1 December 2024 64,936
As at 30 November 2025 64,936
Depreciation
As at 1 December 2024 45,942
Provided during the period 9,539
As at 30 November 2025 55,481
Net Book Value
As at 30 November 2025 9,455
As at 1 December 2024 18,994
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,282 1,199
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 906 10,226
Trade creditors 10,256 12,816
Bank loans and overdrafts 8,351 7,377
Corporation tax 29,722 13,831
VAT 10,038 8,420
Directors' loan accounts 70 60
59,343 52,730
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 906 10,226
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 120 120
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