Acorah Software Products - Accounts Production 19.4.300 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 06879576 Mr R Sayce Mrs G Sayce iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06879576 2025-03-31 06879576 2026-03-31 06879576 2025-04-01 2026-03-31 06879576 frs-core:CurrentFinancialInstruments 2026-03-31 06879576 frs-core:Non-currentFinancialInstruments 2026-03-31 06879576 frs-core:BetweenOneFiveYears 2026-03-31 06879576 frs-core:ComputerEquipment 2026-03-31 06879576 frs-core:ComputerEquipment 2025-04-01 2026-03-31 06879576 frs-core:ComputerEquipment 2025-03-31 06879576 frs-core:MotorVehicles 2026-03-31 06879576 frs-core:MotorVehicles 2025-04-01 2026-03-31 06879576 frs-core:MotorVehicles 2025-03-31 06879576 frs-core:PlantMachinery 2026-03-31 06879576 frs-core:PlantMachinery 2025-04-01 2026-03-31 06879576 frs-core:PlantMachinery 2025-03-31 06879576 frs-core:ShareCapital 2026-03-31 06879576 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 06879576 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06879576 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 06879576 frs-bus:SmallEntities 2025-04-01 2026-03-31 06879576 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06879576 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06879576 frs-bus:Director1 2025-04-01 2026-03-31 06879576 frs-bus:Director2 2025-04-01 2026-03-31 06879576 frs-countries:EnglandWales 2025-04-01 2026-03-31 06879576 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-03-31 06879576 2024-03-31 06879576 2025-03-31 06879576 2024-04-01 2025-03-31 06879576 frs-core:CurrentFinancialInstruments 2025-03-31 06879576 frs-core:Non-currentFinancialInstruments 2025-03-31 06879576 frs-core:BetweenOneFiveYears 2025-03-31 06879576 frs-core:ShareCapital 2025-03-31 06879576 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 06879576
Hampton Court Homes Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06879576
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 62,645 30,537
62,645 30,537
CURRENT ASSETS
Stocks 5 2,000 2,000
Debtors 6 150,032 260,061
Cash at bank and in hand 84,057 23,733
236,089 285,794
Creditors: Amounts Falling Due Within One Year 7 (181,962 ) (258,575 )
NET CURRENT ASSETS (LIABILITIES) 54,127 27,219
TOTAL ASSETS LESS CURRENT LIABILITIES 116,772 57,756
Creditors: Amounts Falling Due After More Than One Year 8 (68,370 ) (51,038 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,098 ) (6,460 )
NET ASSETS 34,304 258
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account 34,294 248
SHAREHOLDERS' FUNDS 34,304 258
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For the year ending 31 March 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 R Sayce
Director
20/10/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Hampton Court Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06879576 . The registered office is 42 Hurst Road, East Molesey, KT8 9AG.
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.
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 10% on cost
Motor Vehicles 20% on cost
Computer Equipment 20% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts are capitalised as tangible fixed assets. Assets acquired under hire purchase contracts are depreciated over their useful lives. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
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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 material 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
3. Average Number of Employees
Average number of employees during the year was as follows: NIL (2025: NIL)
- -
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 11,493 33,985 2,212 47,690
Additions - 45,037 1,489 46,526
As at 31 March 2026 11,493 79,022 3,701 94,216
...CONTINUED
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Depreciation
As at 1 April 2025 11,493 3,448 2,212 17,153
Provided during the period - 14,219 199 14,418
As at 31 March 2026 11,493 17,667 2,411 31,571
Net Book Value
As at 31 March 2026 - 61,355 1,290 62,645
As at 1 April 2025 - 30,537 - 30,537
5. Stocks
2026 2025
£ £
Materials 2,000 2,000
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 123,690 219,974
Other debtors 26,342 40,087
150,032 260,061
Included in other debtors is a balance due from the directors of £7,393 (2025 - £18,210). Interest has been charged on the overdrawn amount at the HMRC approved rate.
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 8,529 7,674
Trade creditors 13,775 15,225
Bank loans and overdrafts 8,999 5,812
Other creditors 67,882 111,424
Taxation and social security 82,777 118,440
181,962 258,575
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8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 28,055 20,490
Bank loans 40,315 30,548
68,370 51,038
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2026 2025
£ £
Bank loans - 3,570
9. Secured Creditors
Of the creditors the following amounts are secured.
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 29,019 28,164
Bank loans and overdrafts 18,766 -
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 10 10
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Later than one year and not later than five years 7,977 -
7,977 -
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