Acorah Software Products - Accounts Production 16.2.850 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 06985648 Mr Pierre Barreau iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06985648 2023-08-31 06985648 2024-08-31 06985648 2023-09-01 2024-08-31 06985648 frs-core:CurrentFinancialInstruments 2024-08-31 06985648 frs-core:ComputerEquipment 2024-08-31 06985648 frs-core:ComputerEquipment 2023-09-01 2024-08-31 06985648 frs-core:ComputerEquipment 2023-08-31 06985648 frs-core:FurnitureFittings 2024-08-31 06985648 frs-core:FurnitureFittings 2023-09-01 2024-08-31 06985648 frs-core:FurnitureFittings 2023-08-31 06985648 frs-core:ShareCapital 2024-08-31 06985648 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 06985648 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 06985648 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 06985648 frs-bus:SmallEntities 2023-09-01 2024-08-31 06985648 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 06985648 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 06985648 frs-bus:Director1 2023-09-01 2024-08-31 06985648 frs-bus:Director1 2023-08-31 06985648 frs-bus:Director1 2024-08-31 06985648 frs-countries:EnglandWales 2023-09-01 2024-08-31 06985648 2022-08-31 06985648 2023-08-31 06985648 2022-09-01 2023-08-31 06985648 frs-core:CurrentFinancialInstruments 2023-08-31 06985648 frs-core:ShareCapital 2023-08-31 06985648 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 06985648
SurgiPet Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Mr Pierre Barreau
Company Number 06985648
Registered Office First Floor, New Barnes Mill
Cottonmill Lane
St Albans
AL1 2HA
Accountants Town & Forest
Chartered Accountants & Statutory Auditors
First Floor, New Barnes Mill
Cottonmill Lane
St Albans
AL1 2HA
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Balance Sheet
Registered number: 06985648
2024 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 2,186 343
2,186 343
CURRENT ASSETS
Debtors 6 9,071 7,540
Investments 7 106,929 100,000
Cash at bank and in hand 127,504 97,676
243,504 205,216
Creditors: Amounts Falling Due Within One Year 8 (146,023 ) (45,225 )
NET CURRENT ASSETS (LIABILITIES) 97,481 159,991
TOTAL ASSETS LESS CURRENT LIABILITIES 99,667 160,334
NET ASSETS 99,667 160,334
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account 99,666 160,333
SHAREHOLDERS' FUNDS 99,667 160,334
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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 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 Pierre Barreau
Director
29 May 2025
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
SurgiPet Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06985648 . The registered office is First Floor, New Barnes Mill, Cottonmill Lane, St Albans, AL1 2HA.

2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentation currency of the financial statements is the Pound Sterling (£).
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Fixtures & Fittings Straight line over 10 years
Computer Equipment Straight line over 3 years
Improvements to property are included within fixtures and fittings, which are depreciated as detailed above.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.
Taxation for the year comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing difference that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in the tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.6. Provisions and accruals
Provisions are recognised when there is a present legal or constructive obligation as a result of past events and the amount can be reliably estimated. Provisions are not recognised for future operating losses.
2.7. Current asset investments
Current asset investments represents cash or cash equivalents with a maturity of less than one year held for investment purposes, and are initially measured at their transaction price and subsequently measured at fair value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Prior Period Adjustment
A prior year adjustment was made in respect of the VAT liability, corporation tax liability, director's loan account, computer equipment additions and depreciation, cost of sales, admin expenses and corporation tax charge. At 31 August 2023, this has resulted in the VAT liability increasing by £19,449, corporation tax liability decreasing by £2,037, fixed assets increasing by £57, the director's loan account increasing by £7,898, the profit after tax being £3,875 lower and the restated net assets being £9,457 lower. The previous profit after tax was £77,304, and the previous net assets at 31 August 2023 were £169,791 before the necessary adjustments.
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2023 - 2,184 2,184
Additions 2,042 - 2,042
As at 31 August 2024 2,042 2,184 4,226
Depreciation
As at 1 September 2023 - 1,841 1,841
Provided during the period 34 165 199
As at 31 August 2024 34 2,006 2,040
Net Book Value
As at 31 August 2024 2,008 178 2,186
As at 1 September 2023 - 343 343
6. Debtors
2024 2023
as restated
£ £
Due within one year
Prepayments and accrued income 214 -
Other debtors 8,857 -
Director's loan account - 7,540
9,071 7,540
7. Current Asset Investments
2024 2023
as restated
£ £
Short term deposits 106,929 100,000
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
as restated
£ £
Corporation tax 38,057 19,582
VAT 53,731 23,918
Accruals and deferred income 17,602 1,725
Director's loan account 95 -
Amounts owed to other participating interests 36,538 -
146,023 45,225
9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 September 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Mr Pierre Barreau 7,540 160,080 (167,715 ) - (95 )
The above loan is unsecured, interest free and repayable on demand.
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