Acorah Software Products - Accounts Production 15.0.600 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 10189659 Mr G J Cubley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10189659 2023-05-31 10189659 2024-05-31 10189659 2023-06-01 2024-05-31 10189659 frs-core:CurrentFinancialInstruments 2024-05-31 10189659 frs-core:Non-currentFinancialInstruments 2024-05-31 10189659 frs-core:BetweenOneFiveYears 2024-05-31 10189659 frs-core:FurnitureFittings 2024-05-31 10189659 frs-core:FurnitureFittings 2023-06-01 2024-05-31 10189659 frs-core:FurnitureFittings 2023-05-31 10189659 frs-core:MotorVehicles 2024-05-31 10189659 frs-core:MotorVehicles 2023-06-01 2024-05-31 10189659 frs-core:MotorVehicles 2023-05-31 10189659 frs-core:PlantMachinery 2024-05-31 10189659 frs-core:PlantMachinery 2023-06-01 2024-05-31 10189659 frs-core:PlantMachinery 2023-05-31 10189659 frs-core:WithinOneYear 2024-05-31 10189659 frs-core:ShareCapital 2024-05-31 10189659 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 10189659 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 10189659 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 10189659 frs-bus:SmallEntities 2023-06-01 2024-05-31 10189659 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 10189659 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 10189659 frs-bus:Director1 2023-06-01 2024-05-31 10189659 frs-countries:EnglandWales 2023-06-01 2024-05-31 10189659 2022-05-31 10189659 2023-05-31 10189659 2022-06-01 2023-05-31 10189659 frs-core:CurrentFinancialInstruments 2023-05-31 10189659 frs-core:Non-currentFinancialInstruments 2023-05-31 10189659 frs-core:BetweenOneFiveYears 2023-05-31 10189659 frs-core:WithinOneYear 2023-05-31 10189659 frs-core:ShareCapital 2023-05-31 10189659 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 10189659
Sanctuary SOS Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 10189659
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,591 23,077
36,591 23,077
CURRENT ASSETS
Stocks 5 60,032 12,335
Debtors 6 34,541 6,858
Cash at bank and in hand 12,123 19,464
106,696 38,657
Creditors: Amounts Falling Due Within One Year 7 (54,026 ) (58,893 )
NET CURRENT ASSETS (LIABILITIES) 52,670 (20,236 )
TOTAL ASSETS LESS CURRENT LIABILITIES 89,261 2,841
Creditors: Amounts Falling Due After More Than One Year 8 (88,918 ) (14,072 )
NET ASSETS/(LIABILITIES) 343 (11,231 )
CAPITAL AND RESERVES
Called up share capital 10 50 50
Income Statement 293 (11,281 )
SHAREHOLDERS' FUNDS 343 (11,231)
Page 1
Page 2
For the year ending 31 May 2024 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 Income Statement.
On behalf of the board
Mr G J Cubley
Director
02/09/2024
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
Sanctuary SOS Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10189659 . The registered office is Unit 6, Macon Business Park, Crewe, Cheshire, CW1 6DG.
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 Basis
Motor Vehicles 25% Reducing Balance Basis
Fixtures & Fittings 20% Reducing Balance Basis
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 income statement 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 income statement 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
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 3)
5 3
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 June 2023 8,770 16,500 10,175 35,445
Additions 7,404 17,858 - 25,262
As at 31 May 2024 16,174 34,358 10,175 60,707
Depreciation
As at 1 June 2023 4,836 4,125 3,407 12,368
Provided during the period 2,838 7,558 1,352 11,748
As at 31 May 2024 7,674 11,683 4,759 24,116
Net Book Value
As at 31 May 2024 8,500 22,675 5,416 36,591
As at 1 June 2023 3,934 12,375 6,768 23,077
5. Stocks
2024 2023
£ £
Stock 60,032 12,335
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 23,041 2,862
Prepayments and accrued income 11,500 -
Director's loan account - 3,996
34,541 6,858
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 3,786 3,786
Trade creditors 1 -
Bank loans and overdrafts 17,900 40,744
Corporation tax 11,504 979
Other taxes and social security 1,108 1,962
VAT 8,254 8,727
Accruals and deferred income 720 695
Director's loan account 10,753 2,000
54,026 58,893
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 3,474 7,257
Bank loans 85,444 6,815
88,918 14,072
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,786 3,786
Later than one year and not later than five years 3,474 7,257
7,260 11,043
7,260 11,043
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 50 50
Page 5