Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 05888999 B J Baldwin F Baldwin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05888999 2023-12-31 05888999 2024-12-31 05888999 2024-01-01 2024-12-31 05888999 frs-core:CurrentFinancialInstruments 2024-12-31 05888999 frs-core:Non-currentFinancialInstruments 2024-12-31 05888999 frs-core:BetweenOneFiveYears 2024-12-31 05888999 frs-core:ComputerEquipment 2024-12-31 05888999 frs-core:ComputerEquipment 2024-01-01 2024-12-31 05888999 frs-core:ComputerEquipment 2023-12-31 05888999 frs-core:FurnitureFittings 2024-12-31 05888999 frs-core:FurnitureFittings 2024-01-01 2024-12-31 05888999 frs-core:FurnitureFittings 2023-12-31 05888999 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 05888999 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 05888999 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 05888999 frs-core:MotorVehicles 2024-12-31 05888999 frs-core:MotorVehicles 2024-01-01 2024-12-31 05888999 frs-core:MotorVehicles 2023-12-31 05888999 frs-core:PlantMachinery 2024-12-31 05888999 frs-core:PlantMachinery 2024-01-01 2024-12-31 05888999 frs-core:PlantMachinery 2023-12-31 05888999 frs-core:WithinOneYear 2024-12-31 05888999 frs-core:ShareCapital 2024-12-31 05888999 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05888999 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05888999 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 05888999 frs-bus:SmallEntities 2024-01-01 2024-12-31 05888999 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05888999 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 05888999 frs-bus:Director1 2024-01-01 2024-12-31 05888999 frs-bus:Director1 2023-12-31 05888999 frs-bus:Director1 2024-12-31 05888999 frs-bus:Director2 2024-01-01 2024-12-31 05888999 frs-bus:Director2 2023-12-31 05888999 frs-bus:Director2 2024-12-31 05888999 frs-countries:EnglandWales 2024-01-01 2024-12-31 05888999 2022-12-31 05888999 2023-12-31 05888999 2023-01-01 2023-12-31 05888999 frs-core:CurrentFinancialInstruments 2023-12-31 05888999 frs-core:Non-currentFinancialInstruments 2023-12-31 05888999 frs-core:BetweenOneFiveYears 2023-12-31 05888999 frs-core:WithinOneYear 2023-12-31 05888999 frs-core:ShareCapital 2023-12-31 05888999 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 05888999
Water Hygiene Services Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05888999
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 124,898 101,117
124,898 101,117
CURRENT ASSETS
Debtors 5 97,202 130,829
Cash at bank and in hand 156,948 184,254
254,150 315,083
Creditors: Amounts Falling Due Within One Year 6 (164,214 ) (149,571 )
NET CURRENT ASSETS (LIABILITIES) 89,936 165,512
TOTAL ASSETS LESS CURRENT LIABILITIES 214,834 266,629
Creditors: Amounts Falling Due After More Than One Year 7 (28,025 ) (52,216 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (30,451 ) -
NET ASSETS 156,358 214,413
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 156,258 214,313
SHAREHOLDERS' FUNDS 156,358 214,413
Page 1
Page 2
For the year ending 31 December 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
B J Baldwin
Director
20/05/2025
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
Water Hygiene Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05888999 . The registered office is Chapel House Business Centre, 378 Meanwood Road, Leeds, LS7 2JF.
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:
Leasehold 0%
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
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. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
2.6. Pensions
The company contributes to a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2023: 15)
18 15
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2024 - 10,356 140,522 4,709
Additions 3,100 3,010 64,497 3,432
Disposals - - (30,500 ) -
As at 31 December 2024 3,100 13,366 174,519 8,141
Depreciation
As at 1 January 2024 - 9,656 48,349 4,709
Provided during the period - 928 36,754 858
Disposals - - (20,844 ) -
As at 31 December 2024 - 10,584 64,259 5,567
Net Book Value
As at 31 December 2024 3,100 2,782 110,260 2,574
As at 1 January 2024 - 700 92,173 -
Computer Equipment Total
£ £
Cost
As at 1 January 2024 37,536 193,123
Additions - 74,039
Disposals - (30,500 )
As at 31 December 2024 37,536 236,662
Depreciation
As at 1 January 2024 29,292 92,006
Provided during the period 2,062 40,602
Disposals - (20,844 )
As at 31 December 2024 31,354 111,764
Net Book Value
As at 31 December 2024 6,182 124,898
As at 1 January 2024 8,244 101,117
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 84,015 110,485
Other debtors 13,187 20,344
97,202 130,829
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 27,323 19,656
Trade creditors 31,744 59,716
Bank loans and overdrafts 14,000 14,000
Other creditors 37,980 17,525
Taxation and social security 53,167 38,674
164,214 149,571
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 21,025 31,216
Bank loans 7,000 21,000
28,025 52,216
8. Secured Creditors
Of the creditors the following amounts are secured. Liabilities under Hire Purchase agreements are secured on the assets being financed.
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 48,347 50,872
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 27,323 19,656
Later than one year and not later than five years 21,025 31,216
48,348 50,872
48,348 50,872
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr Ben Baldwin 4,977 13,833 17,945 - 865
Mrs Fiona Baldwin 4,977 13,833 17,945 - 865
The above loan is unsecured, interest free and repayable on demand.
Page 5