Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 11629350 J Hilton M Hilton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11629350 2024-10-31 11629350 2025-10-31 11629350 2024-11-01 2025-10-31 11629350 frs-core:CurrentFinancialInstruments 2025-10-31 11629350 frs-core:PlantMachinery 2025-10-31 11629350 frs-core:PlantMachinery 2024-11-01 2025-10-31 11629350 frs-core:PlantMachinery 2024-10-31 11629350 frs-core:ShareCapital 2025-10-31 11629350 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 11629350 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 11629350 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11629350 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 11629350 frs-bus:SmallEntities 2024-11-01 2025-10-31 11629350 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11629350 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11629350 frs-bus:Director1 2024-11-01 2025-10-31 11629350 frs-bus:Director2 2024-11-01 2025-10-31 11629350 frs-countries:EnglandWales 2024-11-01 2025-10-31 11629350 2023-10-31 11629350 2024-10-31 11629350 2023-11-01 2024-10-31 11629350 frs-core:CurrentFinancialInstruments 2024-10-31 11629350 frs-core:ShareCapital 2023-10-31 11629350 frs-core:ShareCapital 2024-10-31 11629350 frs-core:RetainedEarningsAccumulatedLosses 2023-11-01 2024-10-31 11629350 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-10-31 11629350 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 11629350
J M Hilton Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—5
Page 1
Balance Sheet
Registered number: 11629350
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,803 4,754
3,803 4,754
CURRENT ASSETS
Debtors 5 22,305 4,264
Cash at bank and in hand 105,581 99,348
127,886 103,612
Creditors: Amounts Falling Due Within One Year 6 (28,381 ) (14,683 )
NET CURRENT ASSETS (LIABILITIES) 99,505 88,929
TOTAL ASSETS LESS CURRENT LIABILITIES 103,308 93,683
NET ASSETS 103,308 93,683
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 103,306 93,681
SHAREHOLDERS' FUNDS 103,308 93,683
Page 1
Page 2
For the year ending 31 October 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
J Hilton
Director
24/07/2026
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 November 2023 2 92,520 92,522
Profit for the year and total comprehensive income - 3,161 3,161
Dividends paid - (2,000) (2,000)
As at 31 October 2024 and 1 November 2024 2 93,681 93,683
Profit for the year and total comprehensive income - 9,625 9,625
As at 31 October 2025 2 103,306 103,308
Page 3
Page 4
Notes to the Financial Statements
1. General Information
J M Hilton Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11629350 . The registered office is Alpha House, Terrace Street, Oldham, England, OL4 1HG.
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. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
There have been no judgements, estimates or assumptions made in the preparation of these financial statements.
2.3. 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.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.
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:
Plant & Machinery 20% reducing balance
2.5. 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.
Page 4
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2024 9,285
As at 31 October 2025 9,285
Depreciation
As at 1 November 2024 4,531
Provided during the period 951
As at 31 October 2025 5,482
Net Book Value
As at 31 October 2025 3,803
As at 1 November 2024 4,754
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 22,077 -
Other debtors 228 4,264
22,305 4,264
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 18,863 -
Other creditors 7,694 14,683
Taxation and social security 1,824 -
28,381 14,683
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 5