Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 08658202 Mr A Harmer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08658202 2024-08-31 08658202 2025-08-31 08658202 2024-09-01 2025-08-31 08658202 frs-core:CurrentFinancialInstruments 2025-08-31 08658202 frs-core:Non-currentFinancialInstruments 2025-08-31 08658202 frs-core:BetweenOneFiveYears 2025-08-31 08658202 frs-core:MotorVehicles 2025-08-31 08658202 frs-core:MotorVehicles 2024-09-01 2025-08-31 08658202 frs-core:MotorVehicles 2024-08-31 08658202 frs-core:PlantMachinery 2025-08-31 08658202 frs-core:PlantMachinery 2024-09-01 2025-08-31 08658202 frs-core:PlantMachinery 2024-08-31 08658202 frs-core:WithinOneYear 2025-08-31 08658202 frs-core:ShareCapital 2025-08-31 08658202 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 08658202 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 08658202 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 08658202 frs-bus:SmallEntities 2024-09-01 2025-08-31 08658202 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 08658202 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 08658202 frs-bus:Director1 2024-09-01 2025-08-31 08658202 frs-countries:EnglandWales 2024-09-01 2025-08-31 08658202 2023-08-31 08658202 2024-08-31 08658202 2023-09-01 2024-08-31 08658202 frs-core:CurrentFinancialInstruments 2024-08-31 08658202 frs-core:Non-currentFinancialInstruments 2024-08-31 08658202 frs-core:BetweenOneFiveYears 2024-08-31 08658202 frs-core:WithinOneYear 2024-08-31 08658202 frs-core:ShareCapital 2024-08-31 08658202 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 08658202
Harmer & Sons Contracting Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08658202
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 124,434 57,706
124,434 57,706
CURRENT ASSETS
Stocks 5 45,000 40,000
Debtors 6 25,211 6,842
Cash at bank and in hand 3,391 343
73,602 47,185
Creditors: Amounts Falling Due Within One Year 7 (130,934 ) (45,951 )
NET CURRENT ASSETS (LIABILITIES) (57,332 ) 1,234
TOTAL ASSETS LESS CURRENT LIABILITIES 67,102 58,940
Creditors: Amounts Falling Due After More Than One Year 8 (29,283 ) (23,387 )
NET ASSETS 37,819 35,553
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 37,818 35,552
SHAREHOLDERS' FUNDS 37,819 35,553
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For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 A Harmer
Director
22/05/2026
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
Harmer & Sons Contracting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08658202 . The registered office is 1-2 Rhodium Point Hawkinge Business Park, Spindle Close, Hawkinge, Folkestone, Kent, CT18 7TQ.
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 15% Reducing Balance
Motor Vehicles 25% Straight Line
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 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.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2024 73,130 1,100 74,230
Additions 88,865 - 88,865
As at 31 August 2025 161,995 1,100 163,095
Depreciation
As at 1 September 2024 16,249 275 16,524
Provided during the period 21,862 275 22,137
As at 31 August 2025 38,111 550 38,661
Net Book Value
As at 31 August 2025 123,884 550 124,434
As at 1 September 2024 56,881 825 57,706
5. Stocks
2025 2024
£ £
Stock 45,000 40,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 6,794 1,625
Other debtors 18,417 5,217
25,211 6,842
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 17,447 8,189
Trade creditors 12,947 13,971
Other creditors 100,540 23,791
130,934 45,951
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 29,283 23,387
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 17,447 8,189
Later than one year and not later than five years 29,283 23,387
46,730 31,576
46,730 31,576
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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