Acorah Software Products - Accounts Production 16.2.850 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 02625268 Mr Geoffrey Snelgrove Mrs Hilary Snelgrove iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02625268 2023-09-30 02625268 2024-09-30 02625268 2023-10-01 2024-09-30 02625268 frs-core:CurrentFinancialInstruments 2024-09-30 02625268 frs-core:Non-currentFinancialInstruments 2024-09-30 02625268 frs-core:BetweenOneFiveYears 2024-09-30 02625268 frs-core:NetGoodwill 2024-09-30 02625268 frs-core:NetGoodwill 2023-10-01 2024-09-30 02625268 frs-core:NetGoodwill 2023-09-30 02625268 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 02625268 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 02625268 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 02625268 frs-core:MotorVehicles 2024-09-30 02625268 frs-core:MotorVehicles 2023-10-01 2024-09-30 02625268 frs-core:MotorVehicles 2023-09-30 02625268 frs-core:PlantMachinery 2024-09-30 02625268 frs-core:PlantMachinery 2023-10-01 2024-09-30 02625268 frs-core:PlantMachinery 2023-09-30 02625268 frs-core:WithinOneYear 2024-09-30 02625268 frs-core:ShareCapital 2024-09-30 02625268 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 02625268 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 02625268 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 02625268 frs-bus:SmallEntities 2023-10-01 2024-09-30 02625268 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 02625268 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 02625268 frs-bus:Director1 2023-10-01 2024-09-30 02625268 frs-bus:Director1 2023-09-30 02625268 frs-bus:Director1 2024-09-30 02625268 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 02625268 frs-core:CurrentFinancialInstruments 1 2024-09-30 02625268 frs-countries:EnglandWales 2023-10-01 2024-09-30 02625268 2022-09-30 02625268 2023-09-30 02625268 2022-10-01 2023-09-30 02625268 frs-core:CurrentFinancialInstruments 2023-09-30 02625268 frs-core:Non-currentFinancialInstruments 2023-09-30 02625268 frs-core:BetweenOneFiveYears 2023-09-30 02625268 frs-core:WithinOneYear 2023-09-30 02625268 frs-core:ShareCapital 2023-09-30 02625268 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 02625268 frs-core:CurrentFinancialInstruments 1 2023-09-30
Registered number: 02625268
Hygienius Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Steve Pye & Co.
Chartered Certified Accountants
Unit 10 Aylsham Business Park
Richard Oakes Road
Aylsham
Norfolk
NR11 6FD
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 02625268
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 173,619 291,573
173,619 291,573
CURRENT ASSETS
Stocks 6 1,035,652 913,163
Debtors 7 429,834 876,557
Cash at bank and in hand 80,655 1,098,266
1,546,141 2,887,986
Creditors: Amounts Falling Due Within One Year 8 (624,887 ) (957,651 )
NET CURRENT ASSETS (LIABILITIES) 921,254 1,930,335
TOTAL ASSETS LESS CURRENT LIABILITIES 1,094,873 2,221,908
Creditors: Amounts Falling Due After More Than One Year 9 (57,618 ) (142,660 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (39,521 ) (52,099 )
NET ASSETS 997,734 2,027,149
CAPITAL AND RESERVES
Called up share capital 11 100 100
Income Statement 997,634 2,027,049
SHAREHOLDERS' FUNDS 997,734 2,027,149
Page 1
Page 2
For the year ending 30 September 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 his 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 Income Statement.
On behalf of the board
Mr Geoffrey Snelgrove
Director
14 March 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hygienius Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02625268 . The registered office is Unit 17 Platt Industrial Estate, Maidstone Road, Borough Green, Kent, TN15 8JL.  The presentation currency of the financial statements is the Pound Sterling (£).
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.
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 income statement over its estimated economic life of 10 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:
Leasehold 10% Straight Line
Plant & Machinery 20% Straight Line
Motor Vehicles 20% Straight Line
2.5. 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 income statement 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 income statement as incurred.
2.6. 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.
2.7. Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
a) Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.
b) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.
c) Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
...CONTINUED
Page 3
Page 4
2.7. Financial Instruments - continued
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
d) Trade and other creditors
Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2023: 18)
18 18
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 87,306
As at 30 September 2024 87,306
Amortisation
As at 1 October 2023 87,306
As at 30 September 2024 87,306
...CONTINUED
Page 4
Page 5
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 October 2023 24,653 665,852 74,486 764,991
Additions - 3,035 - 3,035
Disposals (4,475 ) (7,034 ) - (11,509 )
As at 30 September 2024 20,178 661,853 74,486 756,517
Depreciation
As at 1 October 2023 7,283 427,683 38,452 473,418
Provided during the period 1,832 107,439 11,717 120,988
Disposals (4,474 ) (7,034 ) - (11,508 )
As at 30 September 2024 4,641 528,088 50,169 582,898
Net Book Value
As at 30 September 2024 15,537 133,765 24,317 173,619
As at 1 October 2023 17,370 238,169 36,034 291,573
6. Stocks
2024 2023
£ £
Stock 1,035,652 913,163
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 182,589 400,398
Prepayments and accrued income 41,658 41,159
Other debtors 400 400
Loan 125,000 98,000
Director's loan account - 256,413
349,647 796,370
Due after more than one year
Corporation tax recoverable assets 80,187 80,187
429,834 876,557
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 64,340 63,293
Trade creditors 135,228 132,350
Bank loans and overdrafts 22,000 22,000
Corporation tax 28,268 271,053
Other taxes and social security 21,475 22,711
VAT 35,221 92,297
Other creditors 311,549 346,372
Pension 2,802 2,306
Accruals and deferred income 4,004 5,269
624,887 957,651
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 41,118 104,160
Bank loans 16,500 38,500
57,618 142,660
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 64,340 63,293
Later than one year and not later than five years 41,118 104,160
105,458 167,453
105,458 167,453
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Geoffrey Snelgrove 256,413 - 256,413 - -
Page 6