Acorah Software Products - Accounts Production 16.1.200 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 05598411 Mrs Carly Rowland-Green Mr Daniel Rowland-Green iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05598411 2023-10-31 05598411 2024-10-31 05598411 2023-11-01 2024-10-31 05598411 frs-core:CurrentFinancialInstruments 2024-10-31 05598411 frs-core:NetGoodwill 2024-10-31 05598411 frs-core:NetGoodwill 2023-11-01 2024-10-31 05598411 frs-core:NetGoodwill 2023-10-31 05598411 frs-core:MotorVehicles 2024-10-31 05598411 frs-core:MotorVehicles 2023-11-01 2024-10-31 05598411 frs-core:MotorVehicles 2023-10-31 05598411 frs-core:PlantMachinery 2024-10-31 05598411 frs-core:PlantMachinery 2023-11-01 2024-10-31 05598411 frs-core:PlantMachinery 2023-10-31 05598411 frs-core:WithinOneYear 2024-10-31 05598411 frs-core:ShareCapital 2024-10-31 05598411 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 05598411 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 05598411 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 05598411 frs-bus:SmallEntities 2023-11-01 2024-10-31 05598411 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 05598411 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 05598411 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-11-01 2024-10-31 05598411 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31 05598411 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 05598411 frs-bus:Director1 2023-11-01 2024-10-31 05598411 frs-bus:Director1 2023-10-31 05598411 frs-bus:Director1 2024-10-31 05598411 frs-bus:Director2 2023-11-01 2024-10-31 05598411 frs-countries:EnglandWales 2023-11-01 2024-10-31 05598411 2022-10-31 05598411 2023-10-31 05598411 2022-11-01 2023-10-31 05598411 frs-core:CurrentFinancialInstruments 2023-10-31 05598411 frs-core:WithinOneYear 2023-10-31 05598411 frs-core:ShareCapital 2023-10-31 05598411 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 05598411 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31
Registered number: 05598411
Aquapole Cleaning Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05598411
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 16,213 20,505
Investment Properties 6 540,000 500,000
556,213 520,505
CURRENT ASSETS
Debtors 7 105,689 36,382
Cash at bank and in hand 57,222 110,997
162,911 147,379
Creditors: Amounts Falling Due Within One Year 8 (37,356 ) (41,283 )
NET CURRENT ASSETS (LIABILITIES) 125,555 106,096
TOTAL ASSETS LESS CURRENT LIABILITIES 681,768 626,601
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,269 ) -
NET ASSETS 668,499 626,601
CAPITAL AND RESERVES
Called up share capital 11 120 100
Fair value reserve 14 146,284 119,223
Profit and Loss Account 522,095 507,278
SHAREHOLDERS' FUNDS 668,499 626,601
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For the year ending 31 October 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 Daniel Rowland-Green
Director
13 January 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Aquapole Cleaning Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05598411 . The registered office is Unit 3, Vista Place, Coy Pond Business Park, Ingworth Road, Poole, Dorset, BH12 1JY.
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.

These financial statements are presented in pound sterling which is the functional currency of the company.
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 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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. 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.
2.7. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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2.8. 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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates 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: 7 (2023: 4)
7 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2023 48,500
As at 31 October 2024 48,500
Amortisation
As at 1 November 2023 48,500
As at 31 October 2024 48,500
Net Book Value
As at 31 October 2024 -
As at 1 November 2023 -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost or Valuation
As at 1 November 2023 20,748 107,245 127,993
Additions 933 - 933
As at 31 October 2024 21,681 107,245 128,926
Depreciation
As at 1 November 2023 18,137 89,351 107,488
Provided during the period 752 4,473 5,225
As at 31 October 2024 18,889 93,824 112,713
Net Book Value
As at 31 October 2024 2,792 13,421 16,213
As at 1 November 2023 2,611 17,894 20,505
6. Investment Property
2024
£
Fair Value
As at 1 November 2023 500,000
Revaluations 40,000
As at 31 October 2024 540,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 15,832 19,335
Other debtors 89,857 17,047
105,689 36,382
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 4,737
Trade creditors 1 -
Other taxes and social security 16,651 13,084
Other creditors 19,129 21,962
Accruals and deferred income 1,575 1,500
37,356 41,283
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9. Secured Creditors
Of the creditors the following amounts are secured against the assets to which they relate
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 4,737
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 4,737
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 120 100
12. Pension Commitments
The company operates a defined contribution pension scheme for it's employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £Nil (2023 - £145) were due to the fund. They are included in Other Creditors.
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2023 Amounts advanced Amounts repaid Amounts written off As at 31 October 2024
£ £ £ £ £
Mr Daniel Rowland-Green (20,675 ) 104,247 2,824 - 80,748
The above loan is unsecured, repayable on demand and interest is charged at the applicable rate.
14. Reserves
Fair Value Reserve
£
As at 1 November 2023 119,223
Transfer to profit and loss 27,061
As at 31 October 2024 146,284
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