Acorah Software Products - Accounts Production 16.0.110 false true 28 February 2023 1 March 2022 false 1 March 2023 29 February 2024 29 February 2024 9460448 Mrs Judith Askins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9460448 2023-02-28 9460448 2024-02-29 9460448 2023-03-01 2024-02-29 9460448 frs-core:CurrentFinancialInstruments 2024-02-29 9460448 frs-core:ComputerEquipment 2024-02-29 9460448 frs-core:ComputerEquipment 2023-03-01 2024-02-29 9460448 frs-core:ComputerEquipment 2023-02-28 9460448 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-29 9460448 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 9460448 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-28 9460448 frs-core:MotorVehicles 2024-02-29 9460448 frs-core:MotorVehicles 2023-03-01 2024-02-29 9460448 frs-core:MotorVehicles 2023-02-28 9460448 frs-core:PlantMachinery 2024-02-29 9460448 frs-core:PlantMachinery 2023-03-01 2024-02-29 9460448 frs-core:PlantMachinery 2023-02-28 9460448 frs-core:ShareCapital 2024-02-29 9460448 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 9460448 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 9460448 frs-bus:FilletedAccounts 2023-03-01 2024-02-29 9460448 frs-bus:SmallEntities 2023-03-01 2024-02-29 9460448 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 9460448 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-29 9460448 frs-bus:Director1 2023-03-01 2024-02-29 9460448 frs-countries:EnglandWales 2023-03-01 2024-02-29 9460448 2022-02-28 9460448 2023-02-28 9460448 2022-03-01 2023-02-28 9460448 frs-core:CurrentFinancialInstruments 2023-02-28 9460448 frs-core:ShareCapital 2023-02-28 9460448 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28
Registered number: 9460448
SMA Cleaning Systems Ltd.
Unaudited Financial Statements
For The Year Ended 29 February 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 9460448
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 175,818 191,781
175,818 191,781
CURRENT ASSETS
Stocks 5 80,841 111,200
Debtors 6 281,688 194,528
Cash at bank and in hand 3,335 21,221
365,864 326,949
Creditors: Amounts Falling Due Within One Year 7 (24,396 ) (26,613 )
NET CURRENT ASSETS (LIABILITIES) 341,468 300,336
TOTAL ASSETS LESS CURRENT LIABILITIES 517,286 492,117
NET ASSETS 517,286 492,117
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 517,285 492,116
SHAREHOLDERS' FUNDS 517,286 492,117
Page 1
Page 2
For the year ending 29 February 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 her 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
Mrs Judith Askins
Director
26/11/2024
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
SMA Cleaning Systems Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 9460448 . The registered office is Clay House, Hartness Road, Gilwilly Industrial Estate, Penrith, Cumbria, CA11 9BD.
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.

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:
Freehold 0%
Plant & Machinery 20%
Motor Vehicles 25%
Computer Equipment 33%
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.
2.5. 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: 1)
- 1
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 March 2023 116,430 162,921 36,017 1,881 317,249
As at 29 February 2024 116,430 162,921 36,017 1,881 317,249
Depreciation
As at 1 March 2023 - 98,507 26,196 765 125,468
Provided during the period - 12,882 2,455 626 15,963
As at 29 February 2024 - 111,389 28,651 1,391 141,431
Net Book Value
As at 29 February 2024 116,430 51,532 7,366 490 175,818
As at 1 March 2023 116,430 64,414 9,821 1,116 191,781
5. Stocks
2024 2023
£ £
Stock - Materials 650 1,200
Work in progress 80,191 110,000
80,841 111,200
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 108,288 21,018
Other debtors 173,400 173,400
Other taxes and social security - 110
281,688 194,528
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,177 2,298
Corporation tax 8,678 10,331
VAT 279 163
Accruals and deferred income 1,185 1,180
Director's loan account 13,077 12,641
24,396 26,613
Page 4
Page 5
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 5