Acorah Software Products - Accounts Production 15.0.600 false true 30 September 2022 1 October 2021 false 1 October 2022 31 March 2024 31 March 2024 12885554 Mrs Audrey Catterall Mr Iain Catterall Mr Mark Catterall Mrs Gillian Thompson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12885554 2022-09-30 12885554 2024-03-31 12885554 2022-10-01 2024-03-31 12885554 frs-core:CurrentFinancialInstruments 2024-03-31 12885554 frs-core:Non-currentFinancialInstruments 2024-03-31 12885554 frs-core:ComputerEquipment 2024-03-31 12885554 frs-core:ComputerEquipment 2022-10-01 2024-03-31 12885554 frs-core:ComputerEquipment 2022-09-30 12885554 frs-core:PlantMachinery 2024-03-31 12885554 frs-core:PlantMachinery 2022-10-01 2024-03-31 12885554 frs-core:PlantMachinery 2022-09-30 12885554 frs-core:ShareCapital 2024-03-31 12885554 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 12885554 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2024-03-31 12885554 frs-bus:FilletedAccounts 2022-10-01 2024-03-31 12885554 frs-bus:SmallEntities 2022-10-01 2024-03-31 12885554 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2024-03-31 12885554 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2024-03-31 12885554 frs-bus:Director1 2022-10-01 2024-03-31 12885554 frs-bus:Director2 2022-10-01 2024-03-31 12885554 frs-bus:Director3 2022-10-01 2024-03-31 12885554 frs-bus:Director4 2022-10-01 2024-03-31 12885554 frs-countries:EnglandWales 2022-10-01 2024-03-31 12885554 2021-09-30 12885554 2022-09-30 12885554 2021-10-01 2022-09-30 12885554 frs-core:CurrentFinancialInstruments 2022-09-30 12885554 frs-core:Non-currentFinancialInstruments 2022-09-30 12885554 frs-core:ShareCapital 2022-09-30 12885554 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30
Registered number: 12885554
Smart Sanitiser Limited
Financial Statements
For the Period 1 October 2022 to 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12885554
31 March 2024 30 September 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 101,393 151,332
101,393 151,332
CURRENT ASSETS
Stocks 5 5,000 12,500
Debtors 6 106,525 203,407
Cash at bank and in hand 6 122,805
111,531 338,712
Creditors: Amounts Falling Due Within One Year 7 (90,369 ) (57,597 )
NET CURRENT ASSETS (LIABILITIES) 21,162 281,115
TOTAL ASSETS LESS CURRENT LIABILITIES 122,555 432,447
Creditors: Amounts Falling Due After More Than One Year 8 (608,356 ) (775,000 )
NET LIABILITIES (485,801 ) (342,553 )
CAPITAL AND RESERVES
Called up share capital 9 201 201
Profit and Loss Account (486,002 ) (342,754 )
SHAREHOLDERS' FUNDS (485,801) (342,553)
Page 1
Page 2
For the period ending 31 March 2024 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 Mark Catterall
Director
22nd August 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Smart Sanitiser Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12885554 . The registered office is Unit 5 Unit 5, Bensham Street, Boldon Colliery, Tyne And Wear, NE35 9LN.
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 33% reducing balance
Computer Equipment 33% reducing balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 5 (2022: 3)
5 3
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 October 2022 333,808 467 334,275
As at 31 March 2024 333,808 467 334,275
Depreciation
As at 1 October 2022 182,787 156 182,943
Provided during the period 49,837 102 49,939
As at 31 March 2024 232,624 258 232,882
...CONTINUED
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Net Book Value
As at 31 March 2024 101,184 209 101,393
As at 1 October 2022 151,021 311 151,332
5. Stocks
31 March 2024 30 September 2022
£ £
Stock 5,000 12,500
6. Debtors
31 March 2024 30 September 2022
£ £
Due within one year
Trade debtors 47,678 179,569
Other debtors 58,847 23,838
106,525 203,407
7. Creditors: Amounts Falling Due Within One Year
31 March 2024 30 September 2022
£ £
Trade creditors 82,715 49,768
Other creditors 7,654 4,550
Taxation and social security - 3,279
90,369 57,597
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2024 30 September 2022
£ £
Other loans 396,663 650,000
Amounts owed to participating interests 86,693 -
Other creditors 125,000 125,000
608,356 775,000
9. Share Capital
31 March 2024 30 September 2022
£ £
Allotted, Called up and fully paid 201 201
Page 4