Acorah Software Products - Accounts Production 16.3.350 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 08307309 Mr S Halfpenny iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08307309 2023-11-30 08307309 2024-11-30 08307309 2023-12-01 2024-11-30 08307309 frs-core:CurrentFinancialInstruments 2024-11-30 08307309 frs-core:Non-currentFinancialInstruments 2024-11-30 08307309 frs-core:BetweenOneFiveYears 2024-11-30 08307309 frs-core:ComputerEquipment 2024-11-30 08307309 frs-core:ComputerEquipment 2023-12-01 2024-11-30 08307309 frs-core:ComputerEquipment 2023-11-30 08307309 frs-core:MotorVehicles 2024-11-30 08307309 frs-core:MotorVehicles 2023-12-01 2024-11-30 08307309 frs-core:MotorVehicles 2023-11-30 08307309 frs-core:PlantMachinery 2024-11-30 08307309 frs-core:PlantMachinery 2023-12-01 2024-11-30 08307309 frs-core:PlantMachinery 2023-11-30 08307309 frs-core:WithinOneYear 2024-11-30 08307309 frs-core:ShareCapital 2024-11-30 08307309 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 08307309 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 08307309 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 08307309 frs-bus:SmallEntities 2023-12-01 2024-11-30 08307309 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 08307309 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 08307309 frs-bus:Director1 2023-12-01 2024-11-30 08307309 frs-countries:EnglandWales 2023-12-01 2024-11-30 08307309 2022-11-30 08307309 2023-11-30 08307309 2022-12-01 2023-11-30 08307309 frs-core:CurrentFinancialInstruments 2023-11-30 08307309 frs-core:Non-currentFinancialInstruments 2023-11-30 08307309 frs-core:BetweenOneFiveYears 2023-11-30 08307309 frs-core:WithinOneYear 2023-11-30 08307309 frs-core:ShareCapital 2023-11-30 08307309 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 08307309
S M H Container Services Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08307309
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,424,171 1,110,429
1,424,171 1,110,429
CURRENT ASSETS
Stocks 5 762 762
Debtors 6 648,096 501,647
Cash at bank and in hand 136,133 36,510
784,991 538,919
Creditors: Amounts Falling Due Within One Year 7 (819,911 ) (575,310 )
NET CURRENT ASSETS (LIABILITIES) (34,920 ) (36,391 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,389,251 1,074,038
Creditors: Amounts Falling Due After More Than One Year 8 (820,967 ) (540,088 )
NET ASSETS 568,284 533,950
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 568,184 533,850
SHAREHOLDERS' FUNDS 568,284 533,950
Page 1
Page 2
For the year ending 30 November 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 Profit and Loss Account.
On behalf of the board
Mr S Halfpenny
Director
28/04/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
S M H Container Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08307309 . The registered office is 37 Butter Cup Way, Locks Heath, Southampton, SO31 6DG.
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.
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
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 15% reducing balance
Motor Vehicles Varying depending on vehicle
Computer Equipment 25% reducing balance
2.4. 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 profit and loss account 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 profit and loss account as incurred.
2.5. 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: 6 (2023: 4)
6 4
Page 3
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2023 464,954 1,343,076 5,676 1,813,706
Additions 96,795 577,896 383 675,074
Disposals - (144,572 ) - (144,572 )
As at 30 November 2024 561,749 1,776,400 6,059 2,344,208
Depreciation
As at 1 December 2023 183,451 515,114 4,712 703,277
Provided during the period 81,347 250,764 336 332,447
Disposals - (115,687 ) - (115,687 )
As at 30 November 2024 264,798 650,191 5,048 920,037
Net Book Value
As at 30 November 2024 296,951 1,126,209 1,011 1,424,171
As at 1 December 2023 281,503 827,962 964 1,110,429
5. Stocks
2024 2023
£ £
Work in progress 762 762
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 624,852 497,943
Other debtors 23,244 3,704
648,096 501,647
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 269,103 184,118
Trade creditors 40,903 46,180
Bank loans and overdrafts 8,154 8,714
Other creditors 446,533 299,779
Taxation and social security 55,218 36,519
819,911 575,310
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 814,971 524,549
Bank loans 5,996 15,539
820,967 540,088
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 269,103 184,118
Later than one year and not later than five years 814,971 524,549
1,084,074 708,667
1,084,074 708,667
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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