Acorah Software Products - Accounts Production 14.5.601 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 07874672 Mr A McCaffery iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07874672 2022-12-31 07874672 2023-12-31 07874672 2023-01-01 2023-12-31 07874672 frs-core:CurrentFinancialInstruments 2023-12-31 07874672 frs-core:Non-currentFinancialInstruments 2023-12-31 07874672 frs-core:ComputerEquipment 2023-12-31 07874672 frs-core:ComputerEquipment 2023-01-01 2023-12-31 07874672 frs-core:ComputerEquipment 2022-12-31 07874672 frs-core:PlantMachinery 2023-12-31 07874672 frs-core:PlantMachinery 2023-01-01 2023-12-31 07874672 frs-core:PlantMachinery 2022-12-31 07874672 frs-core:ShareCapital 2023-12-31 07874672 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 07874672 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 07874672 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 07874672 frs-bus:SmallEntities 2023-01-01 2023-12-31 07874672 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 07874672 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 07874672 frs-bus:Director1 2023-01-01 2023-12-31 07874672 frs-countries:EnglandWales 2023-01-01 2023-12-31 07874672 2021-12-31 07874672 2022-12-31 07874672 2022-01-01 2022-12-31 07874672 frs-core:CurrentFinancialInstruments 2022-12-31 07874672 frs-core:Non-currentFinancialInstruments 2022-12-31 07874672 frs-core:ShareCapital 2022-12-31 07874672 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 07874672
Stone Commercial Cleaning Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07874672
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 667 350
667 350
CURRENT ASSETS
Debtors 5 22,156 21,010
Cash at bank and in hand 14,941 13,088
37,097 34,098
Creditors: Amounts Falling Due Within One Year 6 (23,074 ) (20,572 )
NET CURRENT ASSETS (LIABILITIES) 14,023 13,526
TOTAL ASSETS LESS CURRENT LIABILITIES 14,690 13,876
Creditors: Amounts Falling Due After More Than One Year 7 - (5,833 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (167 ) (67 )
NET ASSETS 14,523 7,976
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 14,423 7,876
SHAREHOLDERS' FUNDS 14,523 7,976
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For the year ending 31 December 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 A McCaffery
Director
15 April 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Stone Commercial Cleaning Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07874672 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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.
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 assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery 33% reducing balance
Computer equipment 33% reducing balance
2.4. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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2.6. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
4. Tangible Assets
Plant and machinery Computer equipment Total
£ £ £
Cost
As at 1 January 2023 935 4,550 5,485
Additions 645 - 645
As at 31 December 2023 1,580 4,550 6,130
Depreciation
As at 1 January 2023 918 4,217 5,135
Provided during the period 218 110 328
As at 31 December 2023 1,136 4,327 5,463
Net Book Value
As at 31 December 2023 444 223 667
As at 1 January 2023 17 333 350
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 10,880 15,101
Other debtors 11,276 5,909
22,156 21,010
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 2,706
Bank loans and overdrafts - 2,000
Other creditors 17,476 12,883
Taxation and social security 5,598 2,983
23,074 20,572
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7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 5,833
- 5,833
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.

The loans held are 100% secured via the government-backed bounce back loan scheme.
2023 2022
£ £
Bank loans and overdrafts - 7,833
9. Directors Advances, Credits and Guarantees
The Director has received advances during the period totalling £2,820. The above loan is unsecured, interest free and repayable on demand.
The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
The following related party transactions were undertaken during the year:
The Director withdrew money totalling £2,820. The amount owed to the company at the period end totalled £2,820.
A company by common control, at the balance sheet date, had a balance owed from Stone Commercial Cleaning Services Limited of £9,582 (2022: £9,582).
No dividends were paid to directors or shareholders in respect of their shareholdings (2022: £Nil).
No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be disclosed in accordance with FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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