Acorah Software Products - Accounts Production 19.2.450 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 13613039 Mr H Hayden true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13613039 2024-09-30 13613039 2025-09-30 13613039 2024-10-01 2025-09-30 13613039 frs-core:CurrentFinancialInstruments 2025-09-30 13613039 frs-core:ComputerEquipment 2025-09-30 13613039 frs-core:ComputerEquipment 2024-10-01 2025-09-30 13613039 frs-core:ComputerEquipment 2024-09-30 13613039 frs-core:FurnitureFittings 2025-09-30 13613039 frs-core:FurnitureFittings 2024-10-01 2025-09-30 13613039 frs-core:FurnitureFittings 2024-09-30 13613039 frs-core:ShareCapital 2025-09-30 13613039 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 13613039 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 13613039 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 13613039 frs-bus:SmallEntities 2024-10-01 2025-09-30 13613039 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 13613039 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 13613039 frs-bus:OrdinaryShareClass1 2024-10-01 2025-09-30 13613039 frs-bus:OrdinaryShareClass1 2025-09-30 13613039 1 2024-10-01 2025-09-30 13613039 frs-bus:Director1 2024-10-01 2025-09-30 13613039 frs-countries:EnglandWales 2024-10-01 2025-09-30 13613039 2023-09-30 13613039 2024-09-30 13613039 2023-10-01 2024-09-30 13613039 frs-core:CurrentFinancialInstruments 2024-09-30 13613039 frs-core:ShareCapital 2024-09-30 13613039 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 13613039 frs-bus:OrdinaryShareClass1 2023-10-01 2024-09-30
Registered number: 13613039
Haydens Jewellers Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Haydens Jewellers Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Haydens Jewellers Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 13613039

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 12,404 |  | 11,501
|  |  | 12,404 |  | 11,501
CURRENT ASSETS
Stocks |  | 105,000 |  | 75,000 |
Debtors | 5 | 135 |  | - |
Cash at bank and in hand |  | 19,471 |  | 14,690 |
|  | 124,606 |  | 89,690 |
Creditors: Amounts Falling Due Within One Year | 6 | (135,588 ) |  | (91,167 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (10,982 ) |  | (1,477 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,422 |  | 10,024
NET ASSETS |  |  | 1,422 |  | 10,024
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 1,420 |  | 10,022
SHAREHOLDERS' FUNDS |  |  | 1,422 |  | 10,024

Page 1
Page 2
Haydens Jewellers Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 Hayden Director
4 June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Haydens Jewellers Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Haydens Jewellers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13613039 . The registered office and principal place of business is 107 London Road, Hazel Grove, Stockport, SK7 4HH.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
The directors have considered the appropriateness of the going concern basis in preparing these financial statements.
Subsequent to the reporting date, the directors resolved to transfer the trade and business of the company to a newly incorporated company. Following the transfer, the company will cease trading, settle all outstanding liabilities and distribute any remaining assets to its shareholders prior to being dissolved.
As the directors have resolved that the company will cease trading and will not continue in operational existence for the foreseeable future, the financial statements have not been prepared on the going concern basis. The financial statements have therefore been prepared on a basis other than going concern, under which assets are stated at their estimated realisable values and liabilities are stated at the amounts expected to be settled.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover represents amounts recognised by the company in respect of goods and services supplied; turnover principally costs of the selling of watches, jewellery and bullion.
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.
2.4. 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:

Fixtures & Fittings | 20% - Straight line
Computer Equipment | 20% - Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell and comprises of direct costs.
Page 3
Page 4
Haydens Jewellers Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax is recognised in the profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.
2.7. Trade and other debtors
Trade and other debtors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except for where the effect of discounting would be considered immaterial, in which case they are stated at cost less impairment losses for bad and doubtful debts.
2.8. Trade and other creditors
Trade and other creditors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.
2.9. Cash and cash equivalents
Cash and cash equivalents comprise of cash at bank and in hand.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 13,667 | 1,460 | 15,127
Additions | 3,995 | - | 3,995
As at 30 September 2025 | 17,662 | 1,460 | 19,122
Depreciation
As at 1 October 2024 | 3,257 | 369 | 3,626
Provided during the period | 2,800 | 292 | 3,092
As at 30 September 2025 | 6,057 | 661 | 6,718
Net Book Value
As at 30 September 2025 | 11,605 | 799 | 12,404
As at 1 October 2024 | 10,410 | 1,091 | 11,501

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 135 |  | -

Page 4
Page 5
Haydens Jewellers Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 118,511 |  | 76,338
Taxation and social security | 17,077 |  | 14,829
| 135,588 |  | 91,167

Included within other creditors, are loans owed to the Directors of £114,845 (2024: £76,338). This loan is unsecured, interest free and repayable on demand.
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2 Ordinary Shares of £ 1.00 each | 2 |  | 2

8. Ultimate Controlling Party
At the reporting date, the company's controlling parties are the Directors by virtue of their joint ownership of the issued share capital in the company.
Page 5