Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 05153799 Mr Toby Lewis Mr Mark Longden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05153799 2023-06-30 05153799 2024-06-30 05153799 2023-07-01 2024-06-30 05153799 frs-core:CurrentFinancialInstruments 2024-06-30 05153799 frs-core:Non-currentFinancialInstruments 2024-06-30 05153799 frs-core:PlantMachinery 2024-06-30 05153799 frs-core:PlantMachinery 2023-07-01 2024-06-30 05153799 frs-core:PlantMachinery 2023-06-30 05153799 frs-core:ShareCapital 2024-06-30 05153799 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 05153799 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 05153799 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 05153799 frs-bus:SmallEntities 2023-07-01 2024-06-30 05153799 frs-bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 05153799 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 05153799 frs-bus:OrdinaryShareClass1 2023-07-01 2024-06-30 05153799 frs-bus:OrdinaryShareClass1 2024-06-30 05153799 frs-bus:Director1 2023-07-01 2024-06-30 05153799 frs-bus:Director2 2023-07-01 2024-06-30 05153799 frs-core:CurrentFinancialInstruments 1 2024-06-30 05153799 frs-countries:EnglandWales 2023-07-01 2024-06-30 05153799 2022-06-30 05153799 2023-06-30 05153799 2022-07-01 2023-06-30 05153799 frs-core:CurrentFinancialInstruments 2023-06-30 05153799 frs-core:Non-currentFinancialInstruments 2023-06-30 05153799 frs-core:ShareCapital 2023-06-30 05153799 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 05153799 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 05153799 frs-core:CurrentFinancialInstruments 1 2023-06-30
Registered number: 05153799
Aqua Cut UK Ltd
Financial Statements
For The Year Ended 30 June 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Aqua Cut UK Ltd for the year ended 30 June 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Aqua Cut UK Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Aqua Cut UK Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Aqua Cut UK Ltd and state those matters that we have agreed to state to the directors of Aqua Cut UK Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aqua Cut UK Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Aqua Cut UK Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Aqua Cut UK Ltd . You consider that Aqua Cut UK Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Aqua Cut UK Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
CKR Accountants
24 February 2025
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Balance Sheet
Registered number: 05153799
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,576 18,220
14,576 18,220
CURRENT ASSETS
Stocks 5 8,750 9,240
Debtors 6 103,707 95,894
Cash at bank and in hand 21,824 67,341
134,281 172,475
Creditors: Amounts Falling Due Within One Year 7 (113,324 ) (113,760 )
NET CURRENT ASSETS (LIABILITIES) 20,957 58,715
TOTAL ASSETS LESS CURRENT LIABILITIES 35,533 76,935
Creditors: Amounts Falling Due After More Than One Year 8 (5,925 ) (12,079 )
NET ASSETS 29,608 64,856
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 29,408 64,656
SHAREHOLDERS' FUNDS 29,608 64,856
Page 2
Page 3
For the year ending 30 June 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 Toby Lewis
Director
24 February 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Aqua Cut UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05153799 . The registered office is CKR House, 70 East Hill, Dartford, Kent, DA1 1RZ.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% reducing balance basis
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 5
Sales, marketing and distribution 2 -
4 5
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2023 152,344
As at 30 June 2024 152,344
Depreciation
As at 1 July 2023 134,124
Provided during the period 3,644
As at 30 June 2024 137,768
Net Book Value
As at 30 June 2024 14,576
As at 1 July 2023 18,220
Page 4
Page 5
5. Stocks
2024 2023
£ £
Finished goods 8,750 9,240
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 103,707 95,894
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 59,733 53,530
Bank loans and overdrafts 4,444 -
Corporation tax 25,704 29,825
Other taxes and social security 475 552
VAT 16,506 23,349
Pension Control Account 85 108
Bank loans < 1 year 6,007 5,860
Directors' loan accounts 370 536
113,324 113,760
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 5,925 12,079
9. Share Capital
2024 2023
Allotted, called up and fully paid £ £
200 Ordinary Shares of £ 1.000 each 200 200
10. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 33,000 40,000
Final dividend paid 60,000 45,000
93,000 85,000
Page 5