Acorah Software Products - Accounts Production 16.0.110 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 03879353 R Allen Mrs V Allen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03879353 2023-04-30 03879353 2024-04-30 03879353 2023-05-01 2024-04-30 03879353 frs-core:CurrentFinancialInstruments 2024-04-30 03879353 frs-core:Non-currentFinancialInstruments 2024-04-30 03879353 frs-core:BetweenOneFiveYears 2024-04-30 03879353 frs-core:ComputerEquipment 2024-04-30 03879353 frs-core:ComputerEquipment 2023-05-01 2024-04-30 03879353 frs-core:ComputerEquipment 2023-04-30 03879353 frs-core:FurnitureFittings 2024-04-30 03879353 frs-core:FurnitureFittings 2023-05-01 2024-04-30 03879353 frs-core:FurnitureFittings 2023-04-30 03879353 frs-core:MotorVehicles 2024-04-30 03879353 frs-core:MotorVehicles 2023-05-01 2024-04-30 03879353 frs-core:MotorVehicles 2023-04-30 03879353 frs-core:PlantMachinery 2024-04-30 03879353 frs-core:PlantMachinery 2023-05-01 2024-04-30 03879353 frs-core:PlantMachinery 2023-04-30 03879353 frs-core:WithinOneYear 2024-04-30 03879353 frs-core:ShareCapital 2024-04-30 03879353 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 03879353 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 03879353 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 03879353 frs-bus:SmallEntities 2023-05-01 2024-04-30 03879353 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 03879353 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 03879353 frs-bus:Director1 2023-05-01 2024-04-30 03879353 frs-bus:Director1 2023-04-30 03879353 frs-bus:Director1 2024-04-30 03879353 frs-bus:Director2 2023-05-01 2024-04-30 03879353 frs-countries:EnglandWales 2023-05-01 2024-04-30 03879353 2022-04-30 03879353 2023-04-30 03879353 2022-05-01 2023-04-30 03879353 frs-core:CurrentFinancialInstruments 2023-04-30 03879353 frs-core:Non-currentFinancialInstruments 2023-04-30 03879353 frs-core:BetweenOneFiveYears 2023-04-30 03879353 frs-core:WithinOneYear 2023-04-30 03879353 frs-core:ShareCapital 2023-04-30 03879353 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 03879353
b Hygienic Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03879353
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 213,649 182,573
213,649 182,573
CURRENT ASSETS
Stocks 5 189,047 166,917
Debtors 6 612,804 622,485
Cash at bank and in hand 58,772 165,303
860,623 954,705
Creditors: Amounts Falling Due Within One Year 7 (627,952 ) (723,913 )
NET CURRENT ASSETS (LIABILITIES) 232,671 230,792
TOTAL ASSETS LESS CURRENT LIABILITIES 446,320 413,365
Creditors: Amounts Falling Due After More Than One Year 8 - (9,019 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (50,000 ) (41,000 )
NET ASSETS 396,320 363,346
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 396,319 363,345
SHAREHOLDERS' FUNDS 396,320 363,346
Page 1
Page 2
For the year ending 30 April 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
Mrs V Allen
Director
29/01/2025
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
b Hygienic Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03879353 . The registered office is Unit 3 Newstead, Industrial Estate Trentham, Stoke On Trent, ST4 8HX.
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.

The financial statements are prepared in sterling which is the functional currency of the entity.

The monetary amounts included in the financial statements have been rounded to the nearest £.
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
Rental equipment included in tangible fixed assets is recorded as a percentage of cost to account for the consumbale element included iwthin the total purchase price. All other tangible fixed assets are initially recorded at cost.

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 20% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line
2.4. Leasing and Hire Purchase Contracts
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. Stocks and Work in Progress
Stocks 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.
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2.6. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. The basic financial instruments of the company are as follows:

Debtors
Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estmated irrecoverable amounts are recoginsed in the Profit and Loss account when there is objective evidence that the asset is impaired.

Cash at bank and in hand
This comprises cash at bank and in hand.

Trade creditors
Trade creditors are not interest bearing and are stated at their nominal value.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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 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.
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.
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: 33 (2023: 30)
33 30
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2023 1,021,021 44,816 12,185 45,507 1,123,529
Additions 105,137 - - - 105,137
As at 30 April 2024 1,126,158 44,816 12,185 45,507 1,228,666
Depreciation
As at 1 May 2023 853,741 36,605 12,185 38,425 940,956
Provided during the period 69,644 2,053 - 2,364 74,061
As at 30 April 2024 923,385 38,658 12,185 40,789 1,015,017
Net Book Value
As at 30 April 2024 202,773 6,158 - 4,718 213,649
As at 1 May 2023 167,280 8,211 - 7,082 182,573
5. Stocks
2024 2023
£ £
Materials 189,047 166,917
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 415,674 509,557
Prepayments and accrued income 57,002 50,238
Other debtors 77,649 42,530
Directors' loan accounts 62,479 20,160
612,804 622,485
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 210,818 115,248
Bank loans and overdrafts - 10,284
Corporation tax 11,000 29,000
Other taxes and social security 16,499 15,436
VAT 73,274 87,870
Other creditors 28,891 10,558
Accruals and deferred income 287,470 455,517
627,952 723,913
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 9,019
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 120,697 99,089
Later than one year and not later than five years 92,646 119,396
213,343 218,485
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mrs Victoria Allen 20,160 173,315 130,996 - 62,479
A material repayment of £21,000 was made on 31/1/2024 (2023 : £59,404 on 31/1/2023).
The above loan is unsecured, interest free and repayable on demand.
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