Acorah Software Products - Accounts Production 15.0.600 false true 31 January 2023 1 February 2022 true No description of principal activity 1 February 2023 31 January 2024 31 January 2024 04365075 Mr Wojciech MATYJASZCZYK Mrs Sylwia MATYJASZCZYK iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04365075 2023-01-31 04365075 2024-01-31 04365075 2023-02-01 2024-01-31 04365075 frs-core:CurrentFinancialInstruments 2024-01-31 04365075 frs-core:Non-currentFinancialInstruments 2024-01-31 04365075 frs-core:BetweenOneFiveYears 2024-01-31 04365075 frs-core:MotorVehicles 2024-01-31 04365075 frs-core:MotorVehicles 2023-02-01 2024-01-31 04365075 frs-core:MotorVehicles 2023-01-31 04365075 frs-core:PlantMachinery 2024-01-31 04365075 frs-core:PlantMachinery 2023-02-01 2024-01-31 04365075 frs-core:PlantMachinery 2023-01-31 04365075 frs-core:WithinOneYear 2024-01-31 04365075 frs-core:ShareCapital 2024-01-31 04365075 frs-core:RetainedEarningsAccumulatedLosses 2023-02-01 2024-01-31 04365075 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 04365075 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 04365075 frs-bus:FullAccounts 2023-02-01 2024-01-31 04365075 frs-bus:SmallEntities 2023-02-01 2024-01-31 04365075 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 04365075 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 04365075 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-02-01 2024-01-31 04365075 frs-core:DeferredTaxation 2023-02-01 2024-01-31 04365075 frs-core:DeferredTaxation 2023-01-31 04365075 frs-core:DeferredTaxation 2024-01-31 04365075 frs-bus:Director1 2023-02-01 2024-01-31 04365075 frs-bus:Director1 2023-01-31 04365075 frs-bus:Director1 2024-01-31 04365075 frs-bus:Director2 2023-02-01 2024-01-31 04365075 frs-bus:Director2 2023-01-31 04365075 frs-bus:Director2 2024-01-31 04365075 frs-countries:EnglandWales 2023-02-01 2024-01-31 04365075 2022-01-31 04365075 2023-01-31 04365075 2022-02-01 2023-01-31 04365075 frs-core:CurrentFinancialInstruments 2023-01-31 04365075 frs-core:Non-currentFinancialInstruments 2023-01-31 04365075 frs-core:BetweenOneFiveYears 2023-01-31 04365075 frs-core:WithinOneYear 2023-01-31 04365075 frs-core:ShareCapital 2022-01-31 04365075 frs-core:ShareCapital 2023-01-31 04365075 frs-core:RetainedEarningsAccumulatedLosses 2022-02-01 2023-01-31 04365075 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-01-31 04365075 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 04365075
Clean Concepts Limited
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Company Information 1
Directors' Report 2
Profit and Loss Account 3
Balance Sheet 4—5
Statement of Changes in Equity 6
Notes to the Financial Statements 7—10
Page 1
Company Information
Directors Mr Wojciech MATYJASZCZYK
Mrs Sylwia MATYJASZCZYK
Company Number 04365075
Registered Office Unit 6, St Margarets Business Park
Moor Mead Road
St Margarets
Middlesex
TW1 1JN
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 31 January 2024.
Directors
The directors who held office during the year were as follows:
Mr Wojciech MATYJASZCZYK
Mrs Sylwia MATYJASZCZYK
 
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Wojciech MATYJASZCZYK
Director
Mrs Sylwia MATYJASZCZYK
Director
08/08/2024
Page 2
Page 3
Profit and Loss Account
2024 2023
Notes £ £
TURNOVER 716,098 757,782
Cost of sales (474,917 ) (448,213 )
GROSS PROFIT 241,181 309,569
Administrative expenses (48,841 ) (49,976 )
OPERATING PROFIT 192,340 259,593
Other interest receivable and similar income 2,600 2,613
Interest payable and similar charges (556 ) (1,285 )
PROFIT BEFORE TAXATION 194,384 260,921
Tax on Profit (49,023 ) (49,489 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 145,361 211,432
The notes on pages 7 to 10 form part of these financial statements.
Page 3
Page 4
Balance Sheet
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,189 39,881
30,189 39,881
CURRENT ASSETS
Debtors 5 233,001 240,576
Cash at bank and in hand 134,021 276,083
367,022 516,659
Creditors: Amounts Falling Due Within One Year 6 (104,628 ) (103,960 )
NET CURRENT ASSETS (LIABILITIES) 262,394 412,699
TOTAL ASSETS LESS CURRENT LIABILITIES 292,583 452,580
Creditors: Amounts Falling Due After More Than One Year 7 - (5,328 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (7,548 ) (7,578 )
NET ASSETS 285,035 439,674
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 285,034 439,673
SHAREHOLDERS' FUNDS 285,035 439,674
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For the year ending 31 January 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 in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Wojciech MATYJASZCZYK
Director
Mrs Sylwia MATYJASZCZYK
Director
08/08/2024
The notes on pages 7 to 10 form part of these financial statements.
Page 5
Page 6
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 February 2022 1 348,241 348,242
Profit for the year and total comprehensive income - 211,432 211,432
Dividends paid - (120,000) (120,000)
As at 31 January 2023 and 1 February 2023 1 439,673 439,674
Profit for the year and total comprehensive income - 145,361 145,361
Dividends paid - (300,000) (300,000)
As at 31 January 2024 1 285,034 285,035
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Notes to the Financial Statements
1. General Information
Clean Concepts Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04365075 . The registered office is Unit 6, St Margarets Business Park, Moor Mead Road, St Margarets, Middlesex, TW1 1JN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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.
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 Expected useful lives 2 to 5 years
Motor Vehicles Expected useful lives 4 to 6 years
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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
Corporation tax expense charged in the profit and loss account 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 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: 21 (2023: 22)
21 22
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 February 2023 70,047 140,207 210,254
Additions 3,624 - 3,624
As at 31 January 2024 73,671 140,207 213,878
Depreciation
As at 1 February 2023 61,766 108,607 170,373
Provided during the period 5,416 7,900 13,316
As at 31 January 2024 67,182 116,507 183,689
Net Book Value
As at 31 January 2024 6,489 23,700 30,189
As at 1 February 2023 8,281 31,600 39,881
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 65,961 72,163
Other debtors 4,540 5,913
Corporation tax recoverable assets 32,500 32,500
Amounts owed by directors (Debtors < 1 year) 130,000 130,000
233,001 240,576
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 5,328 6,609
Trade creditors 8,345 1,450
Corporation tax 49,053 52,030
Other taxes and social security 2,657 2,439
VAT 30,026 37,007
Other creditors 9,219 4,425
104,628 103,960
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 5,328
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8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,328 6,609
Later than one year and not later than five years - 5,328
5,328 11,937
5,328 11,937
9. Deferred Taxation
The provision for deferred taxation comprises the corporation tax timing difference between claiming capital allowances on tangible fixed assets for tax purposes in advance of their being depreciated in the accounts.
2024 2023
£ £
Other timing differences 7,548 7,578
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 February 2023 7,578 7,578
Utilised (30 ) (30)
Balance at 31 January 2024 7,548 7,548
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2023 Amounts advanced Amounts repaid Amounts written off As at 31 January 2024
£ £ £ £ £
Mr Wojciech MATYJASZCZYK 65,000 - - 65,000 -
Mrs Sylwia MATYJASZCZYK 65,000 - - 65,000 -
The joint loan of £130,000 (2023: £130,000) was made to the directors to help them purchase and refurbish residential property.
The interest rate is variable and equal to the HMRC official loan rate (currently 2.25% per annum) and interest is payable annually in arrears. The loan is unsecured and repayable on demand.
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Dividends paid to directors
2024 2023
£ £
Mr Wojciech MATYJASZCZYK 150,000 60,000
Mrs Sylwia MATYJASZCZYK 150,000 60,000
13. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 300,000 120,000
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