Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 05888999 B J Baldwin F Baldwin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05888999 2022-12-31 05888999 2023-12-31 05888999 2023-01-01 2023-12-31 05888999 frs-core:CurrentFinancialInstruments 2023-12-31 05888999 frs-core:Non-currentFinancialInstruments 2023-12-31 05888999 frs-core:BetweenOneFiveYears 2023-12-31 05888999 frs-core:ComputerEquipment 2023-12-31 05888999 frs-core:ComputerEquipment 2023-01-01 2023-12-31 05888999 frs-core:ComputerEquipment 2022-12-31 05888999 frs-core:FurnitureFittings 2023-12-31 05888999 frs-core:FurnitureFittings 2023-01-01 2023-12-31 05888999 frs-core:FurnitureFittings 2022-12-31 05888999 frs-core:MotorVehicles 2023-12-31 05888999 frs-core:MotorVehicles 2023-01-01 2023-12-31 05888999 frs-core:MotorVehicles 2022-12-31 05888999 frs-core:PlantMachinery 2023-12-31 05888999 frs-core:PlantMachinery 2023-01-01 2023-12-31 05888999 frs-core:PlantMachinery 2022-12-31 05888999 frs-core:WithinOneYear 2023-12-31 05888999 frs-core:ShareCapital 2023-12-31 05888999 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 05888999 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 05888999 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 05888999 frs-bus:SmallEntities 2023-01-01 2023-12-31 05888999 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 05888999 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 05888999 frs-bus:Director1 2023-01-01 2023-12-31 05888999 frs-bus:Director1 2022-12-31 05888999 frs-bus:Director1 2023-12-31 05888999 frs-bus:Director2 2023-01-01 2023-12-31 05888999 frs-bus:Director2 2022-12-31 05888999 frs-bus:Director2 2023-12-31 05888999 frs-countries:EnglandWales 2023-01-01 2023-12-31 05888999 2021-12-31 05888999 2022-12-31 05888999 2022-01-01 2022-12-31 05888999 frs-core:CurrentFinancialInstruments 2022-12-31 05888999 frs-core:Non-currentFinancialInstruments 2022-12-31 05888999 frs-core:BetweenOneFiveYears 2022-12-31 05888999 frs-core:WithinOneYear 2022-12-31 05888999 frs-core:ShareCapital 2022-12-31 05888999 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 05888999
Water Hygiene Services Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05888999
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 101,117 18,196
101,117 18,196
CURRENT ASSETS
Debtors 5 130,829 95,849
Cash at bank and in hand 184,254 304,617
315,083 400,466
Creditors: Amounts Falling Due Within One Year 6 (149,571 ) (133,731 )
NET CURRENT ASSETS (LIABILITIES) 165,512 266,735
TOTAL ASSETS LESS CURRENT LIABILITIES 266,629 284,931
Creditors: Amounts Falling Due After More Than One Year 7 (52,216 ) (35,000 )
NET ASSETS 214,413 249,931
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 214,313 249,831
SHAREHOLDERS' FUNDS 214,413 249,931
Page 1
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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
B J Baldwin
Director
04/09/2024
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
Water Hygiene Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05888999 . The registered office is 1st Floor Offices 86 Leeds Road, Bramhope, Leeds, LS16 9AN.
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 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
2.6. Pensions
The company contributes to a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2022: 13)
15 13
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2023 9,642 30,500 4,709 31,646 76,497
Additions 714 110,022 - 5,890 116,626
As at 31 December 2023 10,356 140,522 4,709 37,536 193,123
Depreciation
As at 1 January 2023 9,423 17,625 4,709 26,544 58,301
Provided during the period 233 30,724 - 2,748 33,705
As at 31 December 2023 9,656 48,349 4,709 29,292 92,006
Net Book Value
As at 31 December 2023 700 92,173 - 8,244 101,117
As at 1 January 2023 219 12,875 - 5,102 18,196
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 110,485 87,766
Other debtors 20,344 8,083
130,829 95,849
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 19,656 7,894
Trade creditors 59,716 15,708
Bank loans and overdrafts 14,000 14,000
Other creditors 17,525 53,144
Taxation and social security 38,674 42,985
149,571 133,731
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 31,216 -
Bank loans 21,000 35,000
52,216 35,000
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8. Secured Creditors
Of the creditors the following amounts are secured. Liabilities under Hire Purchase agreements are secured on the assets being financed.
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 50,872 -
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 19,656 7,894
Later than one year and not later than five years 31,216 -
50,872 7,894
50,872 7,894
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr Benjamin Baldwin (5,034 ) 66,890 56,879 - 4,977
Mrs Fiona Baldwin (5,035 ) 66,890 56,878 - 4,977
The above loan is unsecured, interest free and repayable on demand.
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