Acorah Software Products - Accounts Production 19.3.550 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 04316097 Mrs Jane Hewitt Mr Ronald Hewitt Mr Nigel Hewitt Ms Charlotte Hewitt Mr Nigel Hewitt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04316097 2025-04-30 04316097 2026-04-30 04316097 2025-05-01 2026-04-30 04316097 frs-core:CurrentFinancialInstruments 2026-04-30 04316097 frs-core:ComputerEquipment 2026-04-30 04316097 frs-core:ComputerEquipment 2025-05-01 2026-04-30 04316097 frs-core:ComputerEquipment 2025-04-30 04316097 frs-core:FurnitureFittings 2026-04-30 04316097 frs-core:FurnitureFittings 2025-05-01 2026-04-30 04316097 frs-core:FurnitureFittings 2025-04-30 04316097 frs-core:ShareCapital 2026-04-30 04316097 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 04316097 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 04316097 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 04316097 frs-bus:SmallEntities 2025-05-01 2026-04-30 04316097 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 04316097 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 04316097 frs-core:CostValuation 2025-04-30 04316097 frs-core:CostValuation 2026-04-30 04316097 frs-core:ProvisionsForImpairmentInvestments 2025-04-30 04316097 frs-core:ProvisionsForImpairmentInvestments 2026-04-30 04316097 frs-bus:Director1 2025-05-01 2026-04-30 04316097 frs-bus:Director2 2025-05-01 2026-04-30 04316097 frs-bus:Director3 2025-05-01 2026-04-30 04316097 frs-bus:Director4 2025-05-01 2026-04-30 04316097 frs-bus:CompanySecretary1 2025-05-01 2026-04-30 04316097 frs-countries:EnglandWales 2025-05-01 2026-04-30 04316097 2024-04-30 04316097 2025-04-30 04316097 2024-05-01 2025-04-30 04316097 frs-core:CurrentFinancialInstruments 2025-04-30 04316097 frs-core:ShareCapital 2025-04-30 04316097 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 04316097
Hewitts Retail Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Hewitts Retail Limited
Contents
Contents

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

Page 1
Hewitts Retail Limited
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 04316097

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 10,714 |  | 7,965
Investments | 5 |  | 4,800 |  | 4,800
|  |  | 15,514 |  | 12,765
CURRENT ASSETS
Stocks | 6 | 491,775 |  | 521,055 |
Debtors | 7 | 8,668 |  | 11,771 |
Cash at bank and in hand |  | 158,301 |  | 147,771 |
|  | 658,744 |  | 680,597 |
Creditors: Amounts Falling Due Within One Year | 8 | (30,757 ) |  | (34,025 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 627,987 |  | 646,572
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 643,501 |  | 659,337
NET ASSETS |  |  | 643,501 |  | 659,337
CAPITAL AND RESERVES
Called up share capital | 9 |  | 465,391 |  | 465,391
Profit and Loss Account |  |  | 178,110 |  | 193,946
SHAREHOLDERS' FUNDS |  |  | 643,501 |  | 659,337

Page 1
Page 2
Hewitts Retail Limited
Balance Sheet (continued)
As At 30 April 2026
For the year ending 30 April 2026 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 Nigel Hewitt Director
18/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Hewitts Retail Limited
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Hewitts Retail Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04316097 . The registered office is 9 Lower Kings Road, Berkhamsted, Hertfordshire, HP4 2AE.
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:

Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2025: 10)
10 10
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2025 | 77,696 | 4,875 | 82,571
Additions | 6,360 | - | 6,360
As at 30 April 2026 | 84,056 | 4,875 | 88,931

...CONTINUED
Page 3
Page 4
Hewitts Retail Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026

Depreciation
As at 1 May 2025 | 70,507 | 4,099 | 74,606
Provided during the period | 3,401 | 210 | 3,611
As at 30 April 2026 | 73,908 | 4,309 | 78,217
Net Book Value
As at 30 April 2026 | 10,148 | 566 | 10,714
As at 1 May 2025 | 7,189 | 776 | 7,965

5. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 May 2025 | 4,800
As at 30 April 2026 | 4,800
Provision
As at 1 May 2025 | -
As at 30 April 2026 | -
Net Book Value
As at 30 April 2026 | 4,800
As at 1 May 2025 | 4,800

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 491,775 |  | 521,055

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 8 |  | 3,228
Other debtors | 2,374 |  | 2,257
| 2,382 |  | 5,485
Due after more than one year
Other debtors | 6,286 |  | 6,286
| 8,668 |  | 11,771

Page 4
Page 5
Hewitts Retail Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 13,607 |  | 10,854
Other creditors | 16,785 |  | 16,036
Taxation and social security | 365 |  | 7,135
| 30,757 |  | 34,025

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 465,391 |  | 465,391

Page 5