Acorah Software Products - Accounts Production 16.2.850 false true 31 October 2023 6 October 2022 false 1 November 2023 31 October 2024 31 October 2024 14401439 Mrs Nadine Benney Mr Paul Benney iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14401439 2023-10-31 14401439 2024-10-31 14401439 2023-11-01 2024-10-31 14401439 frs-core:CurrentFinancialInstruments 2024-10-31 14401439 frs-core:MotorVehicles 2024-10-31 14401439 frs-core:MotorVehicles 2023-11-01 2024-10-31 14401439 frs-core:MotorVehicles 2023-10-31 14401439 frs-core:ShareCapital 2024-10-31 14401439 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 14401439 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 14401439 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 14401439 frs-bus:SmallEntities 2023-11-01 2024-10-31 14401439 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 14401439 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 14401439 frs-bus:Director1 2023-11-01 2024-10-31 14401439 frs-bus:Director2 2023-11-01 2024-10-31 14401439 frs-countries:EnglandWales 2023-11-01 2024-10-31 14401439 2022-10-05 14401439 2023-10-31 14401439 2022-10-06 2023-10-31 14401439 frs-core:CurrentFinancialInstruments 2023-10-31 14401439 frs-core:ShareCapital 2023-10-31 14401439 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 14401439
Earth Electrical Services (SW) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14401439
31 October 2024 31 October 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,925 5,317
12,925 5,317
CURRENT ASSETS
Debtors 5 52,132 10,284
Cash at bank and in hand 3,737 5,918
55,869 16,202
Creditors: Amounts Falling Due Within One Year 6 (38,824 ) (12,712 )
NET CURRENT ASSETS (LIABILITIES) 17,045 3,490
TOTAL ASSETS LESS CURRENT LIABILITIES 29,970 8,807
NET ASSETS 29,970 8,807
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 29,870 8,707
SHAREHOLDERS' FUNDS 29,970 8,807
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 Paul Benney
Director
7 April 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
     The company is a private company limited by share capital, incorporated in United Kingdom.
     The address of its registered office is:
     6 Houndiscombe Road
     Plymouth
     Devon
     PL4 6HH
     United Kingdom
     The principal place of business is:
     81 Underlane
     Plymstock
     Plymouth
     Devon
     PL9 9LA
     These financial statements were authorised for issue by the Board on 9 February 2024.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These
policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A
smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and
the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the
accounting policies certain items are shown at fair value.
2.2. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of
services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns,
rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities..
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:
Motor Vehicles 25% Reducing Balance Method
2.4. Taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change
attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in
other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or
substantively enacted by the reporting date in the countries where the company operates and generates taxable
income.
2.5. Pensions
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the
company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient
assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If
contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 2)
4 2
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 November 2023 6,366
Additions 11,000
As at 31 October 2024 17,366
Depreciation
As at 1 November 2023 1,049
Provided during the period 3,392
As at 31 October 2024 4,441
Net Book Value
As at 31 October 2024 12,925
As at 1 November 2023 5,317
5. Debtors
31 October 2024 31 October 2023
£ £
Due within one year
Trade debtors 26,729 9,000
Other debtors 25,403 1,284
52,132 10,284
6. Creditors: Amounts Falling Due Within One Year
31 October 2024 31 October 2023
£ £
Trade creditors 102 126
Other creditors 16,467 4,383
Taxation and social security 22,255 8,203
38,824 12,712
7. Share Capital
31 October 2024 31 October 2023
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
During the year the company made advances totalling £82,579 to the director. The director made loan repayments of £57,461 during the year. The balance outstanding at the year end was £22,351 (2023:£3,132.76 cr). Interest is charged at HMRC standard rates and is calculated on a monthly basis. The loan is repayable on demand.
Page 3