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 10812849 Mr Robert Malden Mrs Victoria Hopkins Mr Kevin Malden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10812849 2022-07-31 10812849 2023-07-31 10812849 2022-08-01 2023-07-31 10812849 frs-core:CurrentFinancialInstruments 2023-07-31 10812849 frs-core:ComputerEquipment 2023-07-31 10812849 frs-core:ComputerEquipment 2022-08-01 2023-07-31 10812849 frs-core:ComputerEquipment 2022-07-31 10812849 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-01 2023-07-31 10812849 frs-core:FurnitureFittings 2023-07-31 10812849 frs-core:FurnitureFittings 2022-08-01 2023-07-31 10812849 frs-core:FurnitureFittings 2022-07-31 10812849 frs-core:NetGoodwill 2023-07-31 10812849 frs-core:NetGoodwill 2022-08-01 2023-07-31 10812849 frs-core:NetGoodwill 2022-07-31 10812849 frs-core:MotorVehicles 2022-08-01 2023-07-31 10812849 frs-core:OtherResidualIntangibleAssets 2023-07-31 10812849 frs-core:OtherResidualIntangibleAssets 2022-08-01 2023-07-31 10812849 frs-core:OtherResidualIntangibleAssets 2022-07-31 10812849 frs-core:PlantMachinery 2023-07-31 10812849 frs-core:PlantMachinery 2022-08-01 2023-07-31 10812849 frs-core:PlantMachinery 2022-07-31 10812849 frs-core:ShareCapital 2023-07-31 10812849 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 10812849 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 10812849 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 10812849 frs-bus:SmallEntities 2022-08-01 2023-07-31 10812849 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 10812849 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 10812849 frs-bus:Director1 2022-08-01 2023-07-31 10812849 frs-bus:Director2 2022-08-01 2023-07-31 10812849 frs-bus:Director3 2022-08-01 2023-07-31 10812849 frs-core:CurrentFinancialInstruments 1 2023-07-31 10812849 frs-countries:EnglandWales 2022-08-01 2023-07-31 10812849 2021-07-31 10812849 2022-07-31 10812849 2021-08-01 2022-07-31 10812849 frs-core:CurrentFinancialInstruments 2022-07-31 10812849 frs-core:ShareCapital 2022-07-31 10812849 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 10812849 frs-core:CurrentFinancialInstruments 1 2022-07-31
Registered number: 10812849
Malden Window Cleaning Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
RED 76 Tax
ICAEW - Chartered Accountants
20-22 Venture West
Greenham Business Park
Newbury
Berkshire
RG19 6HX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10812849
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,673 2,263
Tangible Assets 5 4,244 8,090
7,917 10,353
CURRENT ASSETS
Debtors 6 14,502 21,962
Cash at bank and in hand 14,416 4,506
28,918 26,468
Creditors: Amounts Falling Due Within One Year 7 (23,691 ) (21,258 )
NET CURRENT ASSETS (LIABILITIES) 5,227 5,210
TOTAL ASSETS LESS CURRENT LIABILITIES 13,144 15,563
NET ASSETS 13,144 15,563
CAPITAL AND RESERVES
Called up share capital 9 80 80
Profit and Loss Account 13,064 15,483
SHAREHOLDERS' FUNDS 13,144 15,563
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Page 2
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 Robert Malden
Director
19/03/2024
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
Malden Window Cleaning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10812849 . The registered office is 27 Downsview Way , Perham Down, Andover, SP11 9JR.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.5. 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% Straight line
Motor Vehicles 20% Reducing balance
Fixtures & Fittings 25% Straight line
Computer Equipment 25% Straight line
2.6. 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.
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2.7. 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 years 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 assets reflect 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: 4 (2022: 5)
4 5
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 August 2022 2,771 - 2,771
Additions 3,500 - 3,500
As at 31 July 2023 6,271 - 6,271
Amortisation
As at 1 August 2022 508 - 508
Impairment losses 2,090 - 2,090
As at 31 July 2023 2,598 - 2,598
Net Book Value
As at 31 July 2023 3,673 - 3,673
As at 1 August 2022 2,263 - 2,263
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2022 63,969 1,906 1,064 66,939
Additions 2,683 586 1,402 4,671
As at 31 July 2023 66,652 2,492 2,466 71,610
Depreciation
As at 1 August 2022 56,801 1,441 607 58,849
Provided during the period 7,045 659 813 8,517
As at 31 July 2023 63,846 2,100 1,420 67,366
Net Book Value
As at 31 July 2023 2,806 392 1,046 4,244
As at 1 August 2022 7,168 465 457 8,090
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 17,989
Prepayments and accrued income - 3,973
Other debtors 14,502 -
14,502 21,962
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (2 ) -
Corporation tax 7,060 5,092
Other taxes and social security 1,034 13,891
VAT 14,184 -
Business Credit Card 1,415 2,275
23,691 21,258
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 80 80
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