Acorah Software Products - Accounts Production 6.7.011 false 1 December 2016 30 November 2017 30 November 2017 06410403 Mr Andrew Henson Mrs Andrea Henson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06410403 2016-11-30 06410403 2017-11-30 06410403 2016-12-01 2017-11-30 06410403 frs-core:CurrentFinancialInstruments 2017-11-30 06410403 frs-core:CurrentFinancialInstruments 2016-12-01 2017-11-30 06410403 frs-core:Non-currentFinancialInstruments 2017-11-30 06410403 frs-core:Non-currentFinancialInstruments 2016-12-01 2017-11-30 06410403 frs-core:CurrentFinancialInstruments 2016-12-01 2017-11-30 06410403 frs-core:CurrentFinancialInstruments 2017-11-30 06410403 frs-core:AfterOneYear 2016-12-01 2017-11-30 06410403 frs-core:BetweenOneFiveYears 2016-12-01 2017-11-30 06410403 frs-core:BetweenOneFiveYears 2017-11-30 06410403 frs-core:ComputerEquipment 2017-11-30 06410403 frs-core:ComputerEquipment 2016-12-01 2017-11-30 06410403 frs-core:ComputerEquipment 2016-11-30 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2015-12-01 2016-11-30 06410403 frs-countries:SouthAmerica 2015-12-01 2016-11-30 06410403 frs-countries:UnitedKingdom 2015-12-01 2016-11-30 06410403 frs-bus:HighestPaidDirector 2015-12-01 2016-11-30 06410403 frs-bus:PrivateLimitedCompanyLtd 2015-12-01 2016-11-30 06410403 frs-bus:CompanyLimitedByGuarantee 2015-12-01 2016-11-30 06410403 frs-bus:LimitedLiabilityPartnershipLLP 2015-12-01 2016-11-30 06410403 frs-bus:LimitedLiabilityPartnershipsSORP 2015-12-01 2016-11-30 06410403 frs-bus:FullAccounts 2015-12-01 2016-11-30 06410403 frs-bus:AbbreviatedAccounts 2015-12-01 2016-11-30 06410403 frs-bus:AbridgedAccounts 2015-12-01 2016-11-30 06410403 frs-bus:FRS102 2015-12-01 2016-11-30 06410403 frs-bus:EntityHasNeverTraded 2015-12-01 2016-11-30 06410403 frs-bus:EntityNoLongerTradingButTradedInPast 2015-12-01 2016-11-30 06410403 frs-bus:Audited 2015-12-01 2016-11-30 06410403 frs-bus:AuditExempt-NoAccountantsReport 2015-12-01 2016-11-30 06410403 frs-bus:AuditExemptWithAccountantsReport 2015-12-01 2016-11-30 06410403 frs-bus:OrdinaryShareClass1 2015-12-01 2016-11-30 06410403 frs-bus:OrdinaryShareClass1 2015-11-30 06410403 frs-bus:OrdinaryShareClass1 2016-11-30 06410403 frs-bus:OrdinaryShareClass2 2015-12-01 2016-11-30 06410403 frs-bus:OrdinaryShareClass2 2015-11-30 06410403 frs-bus:OrdinaryShareClass2 2016-11-30 06410403 frs-bus:OrdinaryShareClass3 2015-12-01 2016-11-30 06410403 frs-bus:OrdinaryShareClass3 2015-11-30 06410403 frs-bus:OrdinaryShareClass3 2016-11-30 06410403 frs-bus:OrdinaryShareClass4 2015-12-01 2016-11-30 06410403 frs-bus:OrdinaryShareClass4 2015-11-30 06410403 frs-bus:OrdinaryShareClass4 2016-11-30 06410403 frs-bus:OrdinaryShareClass5 2015-12-01 2016-11-30 06410403 frs-bus:OrdinaryShareClass5 2015-11-30 06410403 frs-bus:OrdinaryShareClass5 2016-11-30 06410403 frs-bus:PreferenceShareClass1 2015-12-01 2016-11-30 06410403 frs-bus:PreferenceShareClass1 2015-11-30 06410403 frs-bus:PreferenceShareClass1 2016-11-30 06410403 frs-bus:PreferenceShareClass2 2015-12-01 2016-11-30 06410403 frs-bus:PreferenceShareClass2 2015-11-30 06410403 frs-bus:PreferenceShareClass2 2016-11-30 06410403 frs-bus:PreferenceShareClass3 2015-12-01 2016-11-30 06410403 frs-bus:PreferenceShareClass3 2015-11-30 06410403 frs-bus:PreferenceShareClass3 2016-11-30 06410403 frs-bus:PreferenceShareClass4 2015-12-01 2016-11-30 06410403 frs-bus:PreferenceShareClass4 2015-11-30 06410403 frs-bus:PreferenceShareClass4 2016-11-30 06410403 frs-bus:PreferenceShareClass5 2015-12-01 2016-11-30 06410403 frs-bus:PreferenceShareClass5 2015-11-30 06410403 frs-bus:PreferenceShareClass5 2016-11-30 06410403 1 2015-12-01 2016-11-30 06410403 frs-core:LeasedAssets 2015-12-01 2016-11-30 06410403 frs-core:OwnedAssets 2015-12-01 2016-11-30 06410403 frs-core:CurrencyRisk 2015-12-01 2016-11-30 06410403 frs-core:MarketRisk 2015-12-01 2016-11-30 06410403 frs-core:InterestRateRisk 2015-12-01 2016-11-30 06410403 frs-core:DeferredTaxation 2015-12-01 2016-11-30 06410403 frs-core:DeferredTaxation 2015-11-30 06410403 frs-core:DeferredTaxation 2016-11-30 06410403 frs-core:OtherProvisionsContingentLiabilities 2015-12-01 2016-11-30 06410403 frs-core:OtherProvisionsContingentLiabilities 2015-11-30 06410403 frs-core:OtherProvisionsContingentLiabilities 2016-11-30 06410403 frs-core:ProvisionsDeferredTax 2016-11-30 06410403 frs-core:OtherDeferredTax 2016-11-30 06410403 frs-core:AcceleratedTaxDepreciationDeferredTax 2016-11-30 06410403 frs-core:TaxLossesCarry-forwardsDeferredTax 2016-11-30 06410403 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2016-11-30 06410403 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2015-12-01 2016-11-30 06410403 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2015-11-30 06410403 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2016-11-30 06410403 dpl-countries:UnitedKingdom 2015-12-01 2016-11-30 06410403 dpl-countries:Europe 2015-12-01 2016-11-30 06410403 dpl-countries:NorthAmerica 2015-12-01 2016-11-30 06410403 dpl-countries:SouthAmerica 2015-12-01 2016-11-30 06410403 dpl-countries:Asia 2015-12-01 2016-11-30 06410403 dpl-countries:RestWorldOutsideUK 2015-12-01 2016-11-30 06410403 dpl-frs:CostSales 2015-12-01 2016-11-30 06410403 dpl-frs:CostSales 2015-11-30 06410403 dpl-frs:CostSales 2016-11-30 06410403 dpl-frs:DistributionCosts 2015-12-01 2016-11-30 06410403 dpl-frs:AdministrativeExpenses 2015-12-01 2016-11-30 06410403 frs-bus:Director1 2015-12-01 2016-11-30 06410403 frs-bus:Director1 2015-11-30 06410403 frs-bus:Director1 2016-11-30 06410403 frs-bus:Director2 2015-12-01 2016-11-30 06410403 frs-bus:Director2 2015-11-30 06410403 frs-bus:Director2 2016-11-30 06410403 1 2015-12-01 2016-11-30 06410403 frs-core:CurrentFinancialInstruments 1 2016-11-30 06410403 frs-core:Non-currentFinancialInstruments 1 2016-11-30 06410403 2 2015-12-01 2016-11-30 06410403 frs-core:CurrentFinancialInstruments 2 2016-11-30 06410403 frs-core:Non-currentFinancialInstruments 2 2016-11-30 06410403 3 2015-12-01 2016-11-30 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frs-core:Non-currentFinancialInstruments 9 2016-11-30 06410403 dpl-frs:Item1 2015-12-01 2016-11-30 06410403 dpl-frs:Item1 2015-11-30 06410403 dpl-frs:Item1 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item1 2015-12-01 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item1 2015-11-30 06410403 dpl-frs:CostSales dpl-frs:Item1 2016-11-30 06410403 dpl-frs:DistributionCosts dpl-frs:Item1 2015-12-01 2016-11-30 06410403 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2015-12-01 2016-11-30 06410403 dpl-frs:Item2 2015-12-01 2016-11-30 06410403 dpl-frs:Item2 2015-11-30 06410403 dpl-frs:Item2 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item2 2015-12-01 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item2 2015-11-30 06410403 dpl-frs:CostSales dpl-frs:Item2 2016-11-30 06410403 dpl-frs:DistributionCosts dpl-frs:Item2 2015-12-01 2016-11-30 06410403 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2015-12-01 2016-11-30 06410403 dpl-frs:Item3 2015-12-01 2016-11-30 06410403 dpl-frs:Item3 2015-11-30 06410403 dpl-frs:Item3 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item3 2015-12-01 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item3 2015-11-30 06410403 dpl-frs:CostSales dpl-frs:Item3 2016-11-30 06410403 dpl-frs:DistributionCosts dpl-frs:Item3 2015-12-01 2016-11-30 06410403 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2015-12-01 2016-11-30 06410403 dpl-frs:Item4 2015-12-01 2016-11-30 06410403 dpl-frs:Item4 2015-11-30 06410403 dpl-frs:Item4 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item4 2015-12-01 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item4 2015-11-30 06410403 dpl-frs:CostSales dpl-frs:Item4 2016-11-30 06410403 dpl-frs:DistributionCosts dpl-frs:Item4 2015-12-01 2016-11-30 06410403 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2015-12-01 2016-11-30 06410403 dpl-frs:Item5 2015-12-01 2016-11-30 06410403 dpl-frs:Item5 2015-11-30 06410403 dpl-frs:Item5 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item5 2015-12-01 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item5 2015-11-30 06410403 dpl-frs:CostSales dpl-frs:Item5 2016-11-30 06410403 dpl-frs:DistributionCosts dpl-frs:Item5 2015-12-01 2016-11-30 06410403 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2015-12-01 2016-11-30 06410403 dpl-frs:Item6 2015-12-01 2016-11-30 06410403 dpl-frs:Item6 2015-11-30 06410403 dpl-frs:Item6 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item6 2015-12-01 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item6 2015-11-30 06410403 dpl-frs:CostSales dpl-frs:Item6 2016-11-30 06410403 dpl-frs:DistributionCosts dpl-frs:Item6 2015-12-01 2016-11-30 06410403 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2015-12-01 2016-11-30 06410403 dpl-frs:Item7 2015-12-01 2016-11-30 06410403 dpl-frs:Item7 2015-11-30 06410403 dpl-frs:Item7 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item7 2015-12-01 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item7 2015-11-30 06410403 dpl-frs:CostSales dpl-frs:Item7 2016-11-30 06410403 dpl-frs:DistributionCosts dpl-frs:Item7 2015-12-01 2016-11-30 06410403 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2015-12-01 2016-11-30 06410403 dpl-frs:Item8 2015-12-01 2016-11-30 06410403 dpl-frs:Item8 2015-11-30 06410403 dpl-frs:Item8 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item8 2015-12-01 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item8 2015-11-30 06410403 dpl-frs:CostSales dpl-frs:Item8 2016-11-30 06410403 dpl-frs:DistributionCosts dpl-frs:Item8 2015-12-01 2016-11-30 06410403 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2015-12-01 2016-11-30 06410403 dpl-frs:Item9 2015-12-01 2016-11-30 06410403 dpl-frs:Item9 2015-11-30 06410403 dpl-frs:Item9 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item9 2015-12-01 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item9 2015-11-30 06410403 dpl-frs:CostSales dpl-frs:Item9 2016-11-30 06410403 dpl-frs:DistributionCosts dpl-frs:Item9 2015-12-01 2016-11-30 06410403 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2015-12-01 2016-11-30 06410403 dpl-frs:Item10 2015-12-01 2016-11-30 06410403 dpl-frs:Item10 2015-11-30 06410403 dpl-frs:Item10 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item10 2015-12-01 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item10 2015-11-30 06410403 dpl-frs:CostSales dpl-frs:Item10 2016-11-30 06410403 dpl-frs:DistributionCosts dpl-frs:Item10 2015-12-01 2016-11-30 06410403 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2015-12-01 2016-11-30 06410403 dpl-frs:Item11 2015-12-01 2016-11-30 06410403 dpl-frs:Item11 2015-11-30 06410403 dpl-frs:Item11 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item11 2015-12-01 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item11 2015-11-30 06410403 dpl-frs:CostSales dpl-frs:Item11 2016-11-30 06410403 dpl-frs:DistributionCosts dpl-frs:Item11 2015-12-01 2016-11-30 06410403 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2015-12-01 2016-11-30 06410403 dpl-frs:Item12 2015-12-01 2016-11-30 06410403 dpl-frs:Item12 2015-11-30 06410403 dpl-frs:Item12 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item12 2015-12-01 2016-11-30 06410403 dpl-frs:CostSales dpl-frs:Item12 2015-11-30 06410403 dpl-frs:CostSales dpl-frs:Item12 2016-11-30 06410403 dpl-frs:DistributionCosts dpl-frs:Item12 2015-12-01 2016-11-30 06410403 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2015-12-01 2016-11-30 06410403 1 2015-12-01 2016-11-30 06410403 frs-countries:EnglandWales 2015-12-01 2016-11-30
Registered number: 06410403
A & A Henson Limited
Unaudited Financial Statements
For The Year Ended 30 November 2017
Tom Geraghty & Associates

Chartered Accountants and Business Advisors

38 North Gate
Newark-on-Trent
Nottinghamshire
NG24 1EZ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Balance Sheet
Registered number: 06410403
2017 2016
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 58,827 41,038
58,827 41,038
CURRENT ASSETS
Stocks 6 1,700 1,700
Debtors 7 4,393 19,717
Cash at bank and in hand 24,566 15,226
30,659 36,643
Creditors: Amounts Falling Due Within One Year 8 (38,059 ) (51,690 )
NET CURRENT ASSETS (LIABILITIES) (7,400 ) (15,047 )
TOTAL ASSETS LESS CURRENT LIABILITIES 51,427 25,991
Creditors: Amounts Falling Due After More Than One Year 9 (18,446 ) -
NET ASSETS 32,981 25,991
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 32,881 25,891
SHAREHOLDERS' FUNDS 32,981 25,991
Page 1
For the year ending 30 November 2017 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • 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
Mrs Andrea Henson
01/03/2018

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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
Fixtures & Fittings 25% Reducing Balance
Integral features 25% Reducing Balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. 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.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
1.6. 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 as follows:
5. Tangible Assets
Plant & Machinery Motor vehicles Fixtures & Fittings Integral features Total
£ £ £ £ £
Cost
As at 1 December 2016 33,752 16,395 80,241 1,585 131,973
Additions 1,743 24,100 11,555 - 37,398
As at 30 November 2017 35,495 40,495 91,796 1,585 169,371
Depreciation
As at 1 December 2016 27,368 12,505 50,666 396 90,935
Provided during the period 2,032 6,998 10,282 297 19,609
As at 30 November 2017 29,400 19,503 60,948 693 110,544
Net Book Value
As at 30 November 2017 6,095 20,992 30,848 892 58,827
As at 1 December 2016 6,384 3,890 29,575 1,189 41,038
Page 4
6. Stocks
2017 2016
£ £
Stock - materials 1,700 1,700
1,700 1,700
7. Debtors
2017 2016
£ £
Due within one year
Directors' loan accounts 4,393 19,717
4,393 19,717
8. Creditors: Amounts Falling Due Within One Year
2017 2016
£ £
Net obligations under finance lease and hire purchase contracts - 1,244
Trade creditors - 350
Corporation tax 14,129 16,329
PAYE and NI 786 703
VAT 7,972 11,076
New kitchen - 13,319
Credit card (Current liabilities - creditors < 1 year) 2,422 7,169
Fabulous Event - Creditor 9,850 -
Wages control account 950 -
Nest Pension 25 -
Accruals and deferred income 1,925 1,500
38,059 51,690
9. Creditors: Amounts Falling Due After More Than One Year
2017 2016
£ £
Net obligations under finance lease and hire purchase contracts 18,446 -
Page 5
10. Obligations Under Finance Leases and Hire Purchase
2017 2016
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year - 1,244
Between one and five years 18,446 -
18,446 1,244
18,446 1,244
11. Share Capital
2017 2016
Allotted, Called up and fully paid 100 100
Value Number 2017 2016
Allotted, called up and fully paid £ £ £
Ordinary shares 1.000 100 100 100
12. General Information
A & A Henson Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06410403. The registered office is Brook Villa, Osterfen Lane, Claypole, Nottinghamshire, NG23 5BN.
Page 6