Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05067009 Mr Christopher Haughton Mr James Haughton Margaret Haughton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05067009 2024-03-31 05067009 2025-03-31 05067009 2024-04-01 2025-03-31 05067009 frs-core:CurrentFinancialInstruments 2025-03-31 05067009 frs-core:PlantMachinery 2025-03-31 05067009 frs-core:PlantMachinery 2024-04-01 2025-03-31 05067009 frs-core:PlantMachinery 2024-03-31 05067009 frs-core:ShareCapital 2025-03-31 05067009 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05067009 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05067009 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05067009 frs-bus:SmallEntities 2024-04-01 2025-03-31 05067009 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05067009 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05067009 frs-bus:Director1 2024-04-01 2025-03-31 05067009 frs-bus:Director2 2024-04-01 2025-03-31 05067009 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 05067009 frs-countries:EnglandWales 2024-04-01 2025-03-31 05067009 2023-03-31 05067009 2024-03-31 05067009 2023-04-01 2024-03-31 05067009 frs-core:CurrentFinancialInstruments 2024-03-31 05067009 frs-core:ShareCapital 2024-03-31 05067009 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05067009
j w Haughton & Sons Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Halewood Accountancy Services Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 05067009
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 93,631 123,309
93,631 123,309
CURRENT ASSETS
Debtors 5 36,209 54,466
Cash at bank and in hand 43,490 17,516
79,699 71,982
Creditors: Amounts Falling Due Within One Year 6 (145,956 ) (180,153 )
NET CURRENT ASSETS (LIABILITIES) (66,257 ) (108,171 )
TOTAL ASSETS LESS CURRENT LIABILITIES 27,374 15,138
NET ASSETS 27,374 15,138
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 27,274 15,038
SHAREHOLDERS' FUNDS 27,374 15,138
For the year ending 31 March 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 James Haughton
Director
30/09/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
j w Haughton & Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05067009 . The registered office is 23 Lancaster Road, Chesterfield, S41 8TP.
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
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 204,351
Additions 1,200
As at 31 March 2025 205,551
Depreciation
As at 1 April 2024 81,042
Provided during the period 30,878
As at 31 March 2025 111,920
Net Book Value
As at 31 March 2025 93,631
As at 1 April 2024 123,309
Page 2
Page 3
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 36,209 36,509
VAT - 17,957
36,209 54,466
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other taxes and social security 147 53
VAT 12,875 -
Other creditors - 8,804
Accruals and deferred income 3,969 4,418
Directors' loan accounts 128,965 166,878
145,956 180,153
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3