Acorah Software Products - Accounts Production 16.6.950 false true 5 April 2024 6 April 2023 false 6 April 2024 5 April 2025 5 April 2025 4570368 Miss Rose Hulbert Dr Mark Hulbert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4570368 2024-04-05 4570368 2025-04-05 4570368 2024-04-06 2025-04-05 4570368 frs-core:CurrentFinancialInstruments 2025-04-05 4570368 frs-core:Non-currentFinancialInstruments 2025-04-05 4570368 frs-core:ComputerEquipment 2025-04-05 4570368 frs-core:ComputerEquipment 2024-04-06 2025-04-05 4570368 frs-core:ComputerEquipment 2024-04-05 4570368 frs-core:FurnitureFittings 2025-04-05 4570368 frs-core:FurnitureFittings 2024-04-06 2025-04-05 4570368 frs-core:FurnitureFittings 2024-04-05 4570368 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-05 4570368 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-06 2025-04-05 4570368 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-05 4570368 frs-core:MotorVehicles 2025-04-05 4570368 frs-core:MotorVehicles 2024-04-06 2025-04-05 4570368 frs-core:MotorVehicles 2024-04-05 4570368 frs-core:PlantMachinery 2025-04-05 4570368 frs-core:PlantMachinery 2024-04-06 2025-04-05 4570368 frs-core:PlantMachinery 2024-04-05 4570368 frs-core:ShareCapital 2025-04-05 4570368 frs-core:RetainedEarningsAccumulatedLosses 2025-04-05 4570368 frs-bus:PrivateLimitedCompanyLtd 2024-04-06 2025-04-05 4570368 frs-bus:FilletedAccounts 2024-04-06 2025-04-05 4570368 frs-bus:SmallEntities 2024-04-06 2025-04-05 4570368 frs-bus:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 4570368 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 4570368 frs-bus:Director1 2024-04-06 2025-04-05 4570368 frs-bus:Director2 2024-04-06 2025-04-05 4570368 frs-countries:EnglandWales 2024-04-06 2025-04-05 4570368 2023-04-05 4570368 2024-04-05 4570368 2023-04-06 2024-04-05 4570368 frs-core:CurrentFinancialInstruments 2024-04-05 4570368 frs-core:Non-currentFinancialInstruments 2024-04-05 4570368 frs-core:ShareCapital 2024-04-05 4570368 frs-core:RetainedEarningsAccumulatedLosses 2024-04-05
Registered number: 4570368
Hulbert Estates Limited
Unaudited Financial Statements
For The Year Ended 5 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 4570368
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,196,449 3,196,954
3,196,449 3,196,954
CURRENT ASSETS
Debtors 5 632,780 719,889
Cash at bank and in hand 18,220 66,101
651,000 785,990
Creditors: Amounts Falling Due Within One Year 6 (1,573,198 ) (1,724,179 )
NET CURRENT ASSETS (LIABILITIES) (922,198 ) (938,189 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,274,251 2,258,765
Creditors: Amounts Falling Due After More Than One Year 7 (1,260,531 ) (1,309,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (355 ) (451 )
NET ASSETS 1,013,365 949,147
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 1,013,363 949,145
SHAREHOLDERS' FUNDS 1,013,365 949,147
Page 1
Page 2
For the year ending 5 April 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
Dr Mark Hulbert
Director
06/11/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hulbert Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 4570368 . The registered office is 11 London Road, St Albans, Hertfordshire, AL1 1LA.
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 trading income earned during the period and rental income from the the letting of property. 
Rents and service charges from lettings are recognised net of losses from voids. Rental income is recognised from the date the property is first let.
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:
Freehold No depreciation
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% reducing balance
2.4. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are measured at amortised cost using the effective interest method.

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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 6 April 2024 3,194,581 5,130 16,050 24,158
As at 5 April 2025 3,194,581 5,130 16,050 24,158
Depreciation
As at 6 April 2024 - 3,356 16,050 23,559
Provided during the period - 355 - 150
As at 5 April 2025 - 3,711 16,050 23,709
Net Book Value
As at 5 April 2025 3,194,581 1,419 - 449
As at 6 April 2024 3,194,581 1,774 - 599
Computer Equipment Total
£ £
Cost
As at 6 April 2024 4,611 3,244,530
As at 5 April 2025 4,611 3,244,530
Depreciation
As at 6 April 2024 4,611 47,576
Provided during the period - 505
As at 5 April 2025 4,611 48,081
Net Book Value
As at 5 April 2025 - 3,196,449
As at 6 April 2024 - 3,196,954
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 38,916 82,850
Other debtors 593,864 637,039
632,780 719,889
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 931
Corporation tax 14,147 12,947
VAT 5,024 6,050
Other creditors 809,132 774,132
Accruals and deferred income 2,454 2,100
Directors' loan accounts 742,441 928,019
1,573,198 1,724,179
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,260,531 1,309,167
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 5