Acorah Software Products - Accounts Production 14.5.601 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 08149359 Mr Milko Stoyanov Mr Damyan Damyanov iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08149359 2022-07-31 08149359 2023-07-31 08149359 2022-08-01 2023-07-31 08149359 frs-core:CurrentFinancialInstruments 2023-07-31 08149359 frs-core:Non-currentFinancialInstruments 2023-07-31 08149359 frs-core:BetweenOneFiveYears 2023-07-31 08149359 frs-core:MotorVehicles 2023-07-31 08149359 frs-core:MotorVehicles 2022-08-01 2023-07-31 08149359 frs-core:MotorVehicles 2022-07-31 08149359 frs-core:PlantMachinery 2023-07-31 08149359 frs-core:PlantMachinery 2022-08-01 2023-07-31 08149359 frs-core:PlantMachinery 2022-07-31 08149359 frs-core:ShareCapital 2023-07-31 08149359 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 08149359 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 08149359 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 08149359 frs-bus:SmallEntities 2022-08-01 2023-07-31 08149359 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 08149359 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 08149359 frs-core:ListedExchangeTraded 2023-07-31 08149359 frs-core:ListedExchangeTraded 2022-07-31 08149359 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 08149359 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-07-31 08149359 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 08149359 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 08149359 frs-bus:Director1 2022-08-01 2023-07-31 08149359 frs-bus:Director2 2022-08-01 2023-07-31 08149359 frs-countries:EnglandWales 2022-08-01 2023-07-31 08149359 2021-07-31 08149359 2022-07-31 08149359 2021-08-01 2022-07-31 08149359 frs-core:CurrentFinancialInstruments 2022-07-31 08149359 frs-core:Non-currentFinancialInstruments 2022-07-31 08149359 frs-core:BetweenOneFiveYears 2022-07-31 08149359 frs-core:ShareCapital 2022-07-31 08149359 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Registered number: 08149359
Sanding City Service Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08149359
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,255 19,978
Investments 5 12,780 12,780
43,035 32,758
CURRENT ASSETS
Stocks 6 - 3,573
Debtors 7 12,648 11,790
Cash at bank and in hand - 2,233
12,648 17,596
Creditors: Amounts Falling Due Within One Year 8 (36,993 ) (29,958 )
NET CURRENT ASSETS (LIABILITIES) (24,345 ) (12,362 )
TOTAL ASSETS LESS CURRENT LIABILITIES 18,690 20,396
Creditors: Amounts Falling Due After More Than One Year 9 (24,240 ) (20,164 )
NET (LIABILITIES)/ASSETS (5,550 ) 232
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account (5,650 ) 132
SHAREHOLDERS' FUNDS (5,550) 232
Page 1
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For the year ending 31 July 2023 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 Milko Stoyanov
Director
06/02/2024
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
Sanding City Service Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08149359 . The registered office is 262 Uxbridge Road, Hatch End, HA5 4HS.
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
2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 August 2022 3,050 26,634 29,684
Additions 2,960 17,401 20,361
As at 31 July 2023 6,010 44,035 50,045
Depreciation
As at 1 August 2022 1,334 8,372 9,706
Provided during the period 1,168 8,916 10,084
As at 31 July 2023 2,502 17,288 19,790
Net Book Value
As at 31 July 2023 3,508 26,747 30,255
As at 1 August 2022 1,716 18,262 19,978
5. Investments
Listed
£
Cost
As at 1 August 2022 12,780
As at 31 July 2023 12,780
Provision
As at 1 August 2022 -
As at 31 July 2023 -
Net Book Value
As at 31 July 2023 12,780
As at 1 August 2022 12,780
6. Stocks
2023 2022
£ £
Work in progress - 3,573
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 12,648 11,790
12,648 11,790
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 15,545 15,383
Corporation tax 358 358
VAT 1,441 1,264
Accruals and deferred income 66 33
Directors' loan accounts 19,583 12,920
36,993 29,958
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 26,175 20,164
Bank loans (1,935 ) -
24,240 20,164
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 26,175 20,164
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
12. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid - 9,000
- 9,000
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