Acorah Software Products - Accounts Production 14.4.601 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 8825419 Mr Michael Mackay Mr Jonathan Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 8825419 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 8825419 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 8825419 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 8825419 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 8825419 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 8825419 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 8825419 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 8825419 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 8825419 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 8825419 2022-12-31 8825419 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2022-12-31 8825419 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 8825419 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 8825419 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 8825419 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 8825419 dpl-frs:Item4 2022-01-01 2022-12-31 8825419 dpl-frs:Item4 2021-12-31 8825419 dpl-frs:Item4 2022-12-31 8825419 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 8825419 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 8825419 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 8825419 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 8825419 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 8825419 dpl-frs:Item5 2022-01-01 2022-12-31 8825419 dpl-frs:Item5 2021-12-31 8825419 dpl-frs:Item5 2022-12-31 8825419 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 8825419 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 8825419 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 8825419 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 8825419 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 8825419 dpl-frs:Item6 2022-01-01 2022-12-31 8825419 dpl-frs:Item6 2021-12-31 8825419 dpl-frs:Item6 2022-12-31 8825419 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 8825419 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 8825419 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 8825419 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 8825419 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 8825419 dpl-frs:Item7 2022-01-01 2022-12-31 8825419 dpl-frs:Item7 2021-12-31 8825419 dpl-frs:Item7 2022-12-31 8825419 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 8825419 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 8825419 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 8825419 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 8825419 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 8825419 dpl-frs:Item8 2022-01-01 2022-12-31 8825419 dpl-frs:Item8 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8825419 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 8825419 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 8825419 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 8825419 dpl-frs:Item11 2022-01-01 2022-12-31 8825419 dpl-frs:Item11 2021-12-31 8825419 dpl-frs:Item11 2022-12-31 8825419 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 8825419 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 8825419 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 8825419 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 8825419 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 8825419 dpl-frs:Item12 2022-01-01 2022-12-31 8825419 dpl-frs:Item12 2021-12-31 8825419 dpl-frs:Item12 2022-12-31 8825419 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 8825419 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 8825419 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 8825419 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 8825419 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 8825419 1 2022-01-01 2022-12-31 8825419 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 8825419
System Supply Industries Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Anthony Chandler & Quantrell Associates
Chartered Certified Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 8825419
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 32,421 38,593
Investments 5 100 100
32,521 38,693
CURRENT ASSETS
Stocks 6 313,843 278,846
Debtors 7 2,337,057 3,069,672
Cash at bank and in hand 1,904,533 847,544
4,555,433 4,196,062
Creditors: Amounts Falling Due Within One Year 8 (317,978 ) (304,805 )
NET CURRENT ASSETS (LIABILITIES) 4,237,455 3,891,257
TOTAL ASSETS LESS CURRENT LIABILITIES 4,269,976 3,929,950
NET ASSETS 4,269,976 3,929,950
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 4,269,876 3,929,850
SHAREHOLDERS' FUNDS 4,269,976 3,929,950
Page 1
Page 2
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 Michael Mackay
Director
8th March 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
System Supply Industries Limited is a private company, limited by shares, incorporated in England & Wales, registered number 8825419 . The registered office is Unit3, W&G Estate, Faringdon Road, East Challow, Oxfordshire, OX12 9TF.
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 10%
Motor Vehicles 20%
Fixtures & Fittings 10%
2.4. Leasing and Hire Purchase Contracts
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.
2.6. 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.
...CONTINUED
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2.6. Taxation - continued
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: 30 (2022: 30)
30 30
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2023 13,804 38,400 8,320 60,524
As at 31 December 2023 13,804 38,400 8,320 60,524
Depreciation
As at 1 January 2023 1,589 15,277 5,065 21,931
Provided during the period 1,221 4,625 326 6,172
As at 31 December 2023 2,810 19,902 5,391 28,103
Net Book Value
As at 31 December 2023 10,994 18,498 2,929 32,421
As at 1 January 2023 12,215 23,123 3,255 38,593
5. Investments
Unlisted
£
Cost
As at 1 January 2023 100
As at 31 December 2023 100
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 100
As at 1 January 2023 100
The following were subsidiary undertakings of the Company:

Name : SSI Property Holding Limited
Country of incorporation : England
Class of share : Ordinary (100%)
Principal activity : Property Rental
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6. Stocks
2023 2022
£ £
Stock 313,843 278,846
313,843 278,846
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 726,011 873,420
Prepayments and accrued income 111,704 683,396
Customer Deposits 5,425 5,425
SSI Property Holdings Limited 1,444,028 1,498,701
Sundry debtors 49,889 8,730
2,337,057 3,069,672
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,028 6,559
Corporation tax 124,405 180,460
VAT 163,960 93,524
Credit Card 7,158 7,222
Pension contribution 8,737 4,463
Sundry creditors 1,367 2,579
Accruals and deferred income 10,323 9,998
317,978 304,805
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid - 220,414
Final dividend paid 889,878 471,590
889,878 692,004
11. Related Party Transactions
Included in debtors is £1,498,701 owed by SSI Property Holding Limited in which System Supply Industries Limited owns 100% shares. Diirectors Mr. Michael Mackay and Mr. Jonathan Jones are also directors of SSI Property Holding Limited.

During the year,SSI Property Holding Limited rented a property to a connected person of director M. Mackay, for which the open market rent of £6,000 was paid.
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