Acorah Software Products - Accounts Production 14.3.260 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 09178869 Mr Jonathan Edwards iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09178869 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 09178869 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 09178869 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 09178869 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 09178869 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 09178869 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 09178869 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 09178869 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 09178869 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 09178869 2022-08-31 09178869 2023-08-31 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2022-08-31 09178869 dpl-frs:Item12 2021-09-01 2022-08-31 09178869 dpl-frs:Item12 2021-08-31 09178869 dpl-frs:Item12 2022-08-31 09178869 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 09178869 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 09178869 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 09178869 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 09178869 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 09178869 1 2021-09-01 2022-08-31 09178869 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 09178869
Universal Hydro Systems Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
R Stride & Co LLP
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09178869
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 - 562
- 562
CURRENT ASSETS
Stocks 4 3,500 17,188
Debtors 5 28,065 29,838
Cash at bank and in hand 51 9,954
31,616 56,980
Creditors: Amounts Falling Due Within One Year 6 (13,888 ) (28,794 )
NET CURRENT ASSETS (LIABILITIES) 17,728 28,186
TOTAL ASSETS LESS CURRENT LIABILITIES 17,728 28,748
Creditors: Amounts Falling Due After More Than One Year 7 (8,700 ) (14,028 )
NET ASSETS 9,028 14,720
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 9,027 14,719
SHAREHOLDERS' FUNDS 9,028 14,720
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Jonathan Edwards
Director
1st March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
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 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:
Fixtures & Fittings 15%
Computer Equipment 33%
1.4. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 1 1
1 1
3. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2022 967 999 1,966
Disposals (967 ) (999 ) (1,966 )
Depreciation
As at 1 September 2022 602 802 1,404
Provided during the period - (802 ) (802 )
Disposals (602 ) - (602 )
As at 31 August 2023 - - -
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 August 2023 - - -
As at 1 September 2022 365 197 562
4. Stocks
2023 2022
£ £
Stock - finished goods 3,500 17,188
3,500 17,188
5. Debtors
2023 2022
£ £
Due within one year
Budbox Ltd Loan 28,065 28,065
VAT - 1,773
28,065 29,838
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 12,317
Bank loans and overdrafts 4,878 4,874
Accruals and deferred income 361 1,400
Director's loan account 8,649 10,203
13,888 28,794
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 8,700 14,028
8,700 14,028
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
9. General Information
Universal Hydro Systems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09178869 . The registered office is The Old Coach House Rear Of Eastville Terrace, Ripon Road, Harrogate, North Yorkshire, HG1 3HJ.
Page 4