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 03785322 Mrs Pamela Smith Mr Brian Smith Mrs Pamela Smith true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03785322 2023-06-30 03785322 2024-06-30 03785322 2023-07-01 2024-06-30 03785322 frs-core:CurrentFinancialInstruments 2024-06-30 03785322 frs-core:Non-currentFinancialInstruments 2024-06-30 03785322 frs-core:ComputerEquipment 2023-07-01 2024-06-30 03785322 frs-core:FurnitureFittings 2023-07-01 2024-06-30 03785322 frs-core:MotorVehicles 2023-07-01 2024-06-30 03785322 frs-core:PlantMachinery 2024-06-30 03785322 frs-core:PlantMachinery 2023-07-01 2024-06-30 03785322 frs-core:PlantMachinery 2023-06-30 03785322 frs-core:ShareCapital 2024-06-30 03785322 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 03785322 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 03785322 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 03785322 frs-bus:SmallEntities 2023-07-01 2024-06-30 03785322 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 03785322 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 03785322 1 2023-07-01 2024-06-30 03785322 frs-bus:Director1 2023-07-01 2024-06-30 03785322 frs-bus:Director2 2023-07-01 2024-06-30 03785322 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 03785322 frs-countries:EnglandWales 2023-07-01 2024-06-30 03785322 2022-06-30 03785322 2023-06-30 03785322 2022-07-01 2023-06-30 03785322 frs-core:CurrentFinancialInstruments 2023-06-30 03785322 frs-core:Non-currentFinancialInstruments 2023-06-30 03785322 frs-core:ShareCapital 2023-06-30 03785322 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 03785322
S. & F. Services Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03785322
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 56,060 64,443
56,060 64,443
CURRENT ASSETS
Stocks 5 5,164 5,164
Debtors 6 148,930 239,367
Cash at bank and in hand 23,144 26,026
177,238 270,557
Creditors: Amounts Falling Due Within One Year 7 (210,483 ) (248,646 )
NET CURRENT ASSETS (LIABILITIES) (33,245 ) 21,911
TOTAL ASSETS LESS CURRENT LIABILITIES 22,815 86,354
Creditors: Amounts Falling Due After More Than One Year 8 (11,536 ) (22,184 )
NET ASSETS 11,279 64,170
CAPITAL AND RESERVES
Called up share capital 4,000 4,000
Profit and Loss Account 7,279 60,170
SHAREHOLDERS' FUNDS 11,279 64,170
Page 1
Page 2
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
Mrs Pamela Smith
Director
28/01/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
S. & F. Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03785322 . The registered office is 180 High Street, Beckenham, Kent, BR3 1EW.
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 revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.
Turnover is recognised accordng to the date services are provided. Turnover arising from maintenance contracts is recognied over the life of the maintenance contract
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 25% on cost and 20% on cost
Motor Vehicles 25% on cost and 20% on cost
Fixtures & Fittings 25% on cost and 20% on cost
Computer Equipment 25% on cost and 20% on cost
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. 
Rentals under operating leases are charged to the profit and loss account on a straight line basis over the lease term.
Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the period until the date the rent is expected to be adjusted to the prevailing market rate.
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 items. 
2.6. 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: 4 (2023: 5)
4 5
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 July 2023 176,544
Additions 738
As at 30 June 2024 177,282
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 July 2023 112,101
Provided during the period 9,121
As at 30 June 2024 121,222
Net Book Value
As at 30 June 2024 56,060
As at 1 July 2023 64,443
5. Stocks
2024 2023
£ £
Stock 5,164 5,164
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 83,074 123,946
Other debtors 65,856 115,421
148,930 239,367
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 100,349 140,854
Bank loans and overdrafts 10,648 11,179
Other creditors 37,466 29,048
Taxation and social security 62,020 67,565
210,483 248,646
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 11,536 22,184
9. Ultimate Controlling Party
The company is jointly controlled by Mr and Mrs Smith, who are directors of the company.
Page 4