Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 12142691 Mrs S SONG Mr Y JIANG Mr W XIAO iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12142691 2023-08-31 12142691 2024-08-31 12142691 2023-09-01 2024-08-31 12142691 frs-core:CurrentFinancialInstruments 2024-08-31 12142691 frs-core:Non-currentFinancialInstruments 2024-08-31 12142691 frs-core:ComputerEquipment 2024-08-31 12142691 frs-core:ComputerEquipment 2023-09-01 2024-08-31 12142691 frs-core:ComputerEquipment 2023-08-31 12142691 frs-core:FurnitureFittings 2024-08-31 12142691 frs-core:FurnitureFittings 2023-09-01 2024-08-31 12142691 frs-core:FurnitureFittings 2023-08-31 12142691 frs-core:PlantMachinery 2024-08-31 12142691 frs-core:PlantMachinery 2023-09-01 2024-08-31 12142691 frs-core:PlantMachinery 2023-08-31 12142691 frs-core:ShareCapital 2024-08-31 12142691 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 12142691 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12142691 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 12142691 frs-bus:SmallEntities 2023-09-01 2024-08-31 12142691 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 12142691 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 12142691 frs-bus:Director1 2023-09-01 2024-08-31 12142691 frs-bus:Director2 2023-09-01 2024-08-31 12142691 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 12142691 frs-core:CurrentFinancialInstruments 2 2024-08-31 12142691 frs-countries:EnglandWales 2023-09-01 2024-08-31 12142691 2022-08-31 12142691 2023-08-31 12142691 2022-09-01 2023-08-31 12142691 frs-core:CurrentFinancialInstruments 2023-08-31 12142691 frs-core:Non-currentFinancialInstruments 2023-08-31 12142691 frs-core:ShareCapital 2023-08-31 12142691 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 12142691 frs-core:CurrentFinancialInstruments 1 2023-08-31 12142691 frs-core:CurrentFinancialInstruments 2 2023-08-31
Registered number: 12142691
Excellent Shower Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Overpaidtax Limited
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 12142691
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 95,411 123,822
95,411 123,822
CURRENT ASSETS
Stocks 5 105,633 155,331
Debtors 6 621,915 676,289
Cash at bank and in hand 235,121 73,680
962,669 905,300
Creditors: Amounts Falling Due Within One Year 7 (936,256 ) (694,896 )
NET CURRENT ASSETS (LIABILITIES) 26,413 210,404
TOTAL ASSETS LESS CURRENT LIABILITIES 121,824 334,226
Creditors: Amounts Falling Due After More Than One Year 8 (49,406 ) (280,000 )
NET ASSETS 72,418 54,226
CAPITAL AND RESERVES
Called up share capital 9 1 1
Income Statement 72,417 54,225
SHAREHOLDERS' FUNDS 72,418 54,226
Page 1
Page 2
For the year ending 31 August 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 Income Statement.
On behalf of the board
Mr Y JIANG
Director
26/05/2025
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
Excellent Shower Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12142691 . The registered office is Unit 1 Crown Farm Way, Crown Farm Industrial Park, Forest Town, Mansfield, NG19 0FT.
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 20% straight line
Fixtures & Fittings 20% straight line
Computer Equipment 25% straight line
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: 8 (2023: 11)
8 11
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 1,000 191,708 11,713 204,421
Additions 14,767 - - 14,767
As at 31 August 2024 15,767 191,708 11,713 219,188
Depreciation
As at 1 September 2023 400 76,573 3,626 80,599
Provided during the period 1,908 38,342 2,928 43,178
As at 31 August 2024 2,308 114,915 6,554 123,777
...CONTINUED
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Net Book Value
As at 31 August 2024 13,459 76,793 5,159 95,411
As at 1 September 2023 600 115,135 8,087 123,822
5. Stocks
2024 2023
£ £
Finished goods 105,633 155,331
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 96,000
Prepayments and accrued income 163,901 36,714
Other debtors - Fisher German (Rent Deposit) 457,875 457,875
Other debtors - Amazon - 85,166
Other debtors - PayPal 139 534
621,915 676,289
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 419,065 120,011
Other taxes and social security 6,948 5,595
VAT 23,745 46,839
Other creditors 480,000 520,895
Directors' loan accounts 6,498 1,556
936,256 694,896
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Loan From China Respect 49,406 280,000
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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