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 10316931 Mr P W Lewis Mr H D Roberts Miss R J Smith Mrs L C Gale Mr B Driscoll Miss S J Leigh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10316931 2024-08-31 10316931 2025-08-31 10316931 2024-09-01 2025-08-31 10316931 frs-core:CurrentFinancialInstruments 2025-08-31 10316931 frs-core:Non-currentFinancialInstruments 2025-08-31 10316931 frs-core:ComputerEquipment 2025-08-31 10316931 frs-core:ComputerEquipment 2024-09-01 2025-08-31 10316931 frs-core:ComputerEquipment 2024-08-31 10316931 frs-core:FurnitureFittings 2025-08-31 10316931 frs-core:FurnitureFittings 2024-09-01 2025-08-31 10316931 frs-core:FurnitureFittings 2024-08-31 10316931 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 10316931 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 10316931 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 10316931 frs-core:ShareCapital 2025-08-31 10316931 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 10316931 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10316931 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 10316931 frs-bus:SmallEntities 2024-09-01 2025-08-31 10316931 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10316931 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10316931 frs-core:UnlistedNon-exchangeTraded 2025-08-31 10316931 frs-core:UnlistedNon-exchangeTraded 2024-08-31 10316931 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-31 10316931 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 10316931 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-08-31 10316931 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 10316931 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 10316931 frs-bus:Director1 2024-09-01 2025-08-31 10316931 frs-bus:Director2 2024-09-01 2025-08-31 10316931 frs-bus:Director3 2024-09-01 2025-08-31 10316931 frs-bus:Director4 2024-09-01 2025-08-31 10316931 frs-bus:Director5 2024-09-01 2025-08-31 10316931 frs-bus:Director6 2024-09-01 2025-08-31 10316931 frs-countries:EnglandWales 2024-09-01 2025-08-31 10316931 2023-08-31 10316931 2024-08-31 10316931 2023-09-01 2024-08-31 10316931 frs-core:CurrentFinancialInstruments 2024-08-31 10316931 frs-core:Non-currentFinancialInstruments 2024-08-31 10316931 frs-core:ShareCapital 2024-08-31 10316931 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 10316931
Hoop Recruitment Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10316931
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 42,475 55,747
Investments 5 1 -
42,476 55,747
CURRENT ASSETS
Debtors 6 774,453 1,763,433
Cash at bank and in hand 316,135 1,761,893
1,090,588 3,525,326
Creditors: Amounts Falling Due Within One Year 7 (811,216 ) (1,631,782 )
NET CURRENT ASSETS (LIABILITIES) 279,372 1,893,544
TOTAL ASSETS LESS CURRENT LIABILITIES 321,848 1,949,291
Creditors: Amounts Falling Due After More Than One Year 8 - (8,214 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,070 ) (13,937 )
NET ASSETS 313,778 1,927,140
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 313,777 1,927,139
SHAREHOLDERS' FUNDS 313,778 1,927,140
Page 1
Page 2
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 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 H D Roberts
Director
11/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hoop Recruitment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10316931 . The registered office is 3rd Floor Bonded Warehouse, Atlantic Wharf, Cardiff, South Glamorgan, CF10 4HE.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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:
Freehold 15% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. 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: 24 (2024: 29)
24 29
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 15,304 37,229 44,697 97,230
As at 31 August 2025 15,304 37,229 44,697 97,230
Depreciation
As at 1 September 2024 8,650 26,784 6,049 41,483
Provided during the period 998 2,612 9,662 13,272
As at 31 August 2025 9,648 29,396 15,711 54,755
Net Book Value
As at 31 August 2025 5,656 7,833 28,986 42,475
As at 1 September 2024 6,654 10,445 38,648 55,747
5. Investments
Unlisted
£
Cost
As at 1 September 2024 -
Additions 1
As at 31 August 2025 1
Provision
As at 1 September 2024 -
As at 31 August 2025 -
Net Book Value
As at 31 August 2025 1
As at 1 September 2024 -
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 583,874 1,414,567
Amounts owed by participating interests - 336,346
Other debtors 190,579 12,520
774,453 1,763,433
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 10,587 25,362
Bank loans and overdrafts 7,904 10,000
Amounts owed to participating interests 175,890 183,461
Other creditors 180,829 911,792
Taxation and social security 436,006 501,167
811,216 1,631,782
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 8,214
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 5