Acorah Software Products - Accounts Production 19.2.350 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09327899 Mr Fraser Hillman Mr Gregory Hillman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09327899 2024-11-30 09327899 2025-11-30 09327899 2024-12-01 2025-11-30 09327899 frs-core:CurrentFinancialInstruments 2025-11-30 09327899 frs-core:Non-currentFinancialInstruments 2025-11-30 09327899 frs-core:ComputerEquipment 2025-11-30 09327899 frs-core:ComputerEquipment 2024-12-01 2025-11-30 09327899 frs-core:ComputerEquipment 2024-11-30 09327899 frs-core:MotorVehicles 2025-11-30 09327899 frs-core:MotorVehicles 2024-12-01 2025-11-30 09327899 frs-core:MotorVehicles 2024-11-30 09327899 frs-core:PlantMachinery 2025-11-30 09327899 frs-core:PlantMachinery 2024-12-01 2025-11-30 09327899 frs-core:PlantMachinery 2024-11-30 09327899 frs-core:ShareCapital 2025-11-30 09327899 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09327899 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09327899 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09327899 frs-bus:SmallEntities 2024-12-01 2025-11-30 09327899 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09327899 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09327899 frs-bus:Director1 2024-12-01 2025-11-30 09327899 frs-bus:Director1 2024-11-30 09327899 frs-bus:Director1 2025-11-30 09327899 frs-bus:Director2 2024-12-01 2025-11-30 09327899 frs-bus:Director2 2024-11-30 09327899 frs-bus:Director2 2025-11-30 09327899 frs-countries:EnglandWales 2024-12-01 2025-11-30 09327899 2023-11-30 09327899 2024-11-30 09327899 2023-12-01 2024-11-30 09327899 frs-core:CurrentFinancialInstruments 2024-11-30 09327899 frs-core:Non-currentFinancialInstruments 2024-11-30 09327899 frs-core:ShareCapital 2024-11-30 09327899 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 09327899
Hillscapes Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Edmonds Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09327899
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 39,518 48,870
39,518 48,870
CURRENT ASSETS
Debtors 5 438,492 259,614
Cash at bank and in hand 375,176 80,283
813,668 339,897
Creditors: Amounts Falling Due Within One Year 6 (658,867 ) (214,099 )
NET CURRENT ASSETS (LIABILITIES) 154,801 125,798
TOTAL ASSETS LESS CURRENT LIABILITIES 194,319 174,668
Creditors: Amounts Falling Due After More Than One Year 7 (69,003 ) (96,661 )
NET ASSETS 125,316 78,007
CAPITAL AND RESERVES
Called up share capital 8 101 101
Profit and Loss Account 125,215 77,906
SHAREHOLDERS' FUNDS 125,316 78,007
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For the year ending 30 November 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 Fraser Hillman
Director
20/07/2026
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
Hillscapes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09327899 . The registered office is Lexham House Forest Road, Binfield, Bracknell, Berkshire, RG42 4HP.
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 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 3 year straight line
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 6)
5 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2024 15,561 107,606 2,002 125,169
Additions 4,933 - - 4,933
As at 30 November 2025 20,494 107,606 2,002 130,102
Depreciation
As at 1 December 2024 10,205 64,937 1,157 76,299
Provided during the period 1,353 12,417 515 14,285
As at 30 November 2025 11,558 77,354 1,672 90,584
Net Book Value
As at 30 November 2025 8,936 30,252 330 39,518
As at 1 December 2024 5,356 42,669 845 48,870
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 158,890 110,794
Other debtors 279,602 148,820
438,492 259,614
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 7,843 20,689
NWB Business loan<1 year 19,816 -
Other creditors 431,282 74,115
Taxation and social security 199,926 119,295
658,867 214,099
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 69,003 96,661
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 101 101
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Mr Fraser Hillman 9,580 59,546 (37,525 ) - 31,619
Mr Gregory Hillman (8,601 ) 70,519 (37,500 ) - 24,418
The above loan is unsecured and repayable on demand.
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