Acorah Software Products - Accounts Production 16.3.350 false true true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 05551966 Mr Kenneth Richards Mrs Barbara Richards iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05551966 2023-09-30 05551966 2024-09-30 05551966 2023-10-01 2024-09-30 05551966 frs-core:CurrentFinancialInstruments 2024-09-30 05551966 frs-core:FurnitureFittings 2024-09-30 05551966 frs-core:FurnitureFittings 2023-10-01 2024-09-30 05551966 frs-core:FurnitureFittings 2023-09-30 05551966 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 05551966 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 05551966 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 05551966 frs-core:MotorVehicles 2024-09-30 05551966 frs-core:MotorVehicles 2023-10-01 2024-09-30 05551966 frs-core:MotorVehicles 2023-09-30 05551966 frs-core:ShareCapital 2024-09-30 05551966 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 05551966 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 05551966 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 05551966 frs-bus:SmallEntities 2023-10-01 2024-09-30 05551966 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 05551966 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 05551966 frs-bus:Director1 2023-10-01 2024-09-30 05551966 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 05551966 frs-countries:EnglandWales 2023-10-01 2024-09-30 05551966 2022-09-30 05551966 2023-09-30 05551966 2022-10-01 2023-09-30 05551966 frs-core:CurrentFinancialInstruments 2023-09-30 05551966 frs-core:ShareCapital 2023-09-30 05551966 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 05551966
Preventapest Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 05551966
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 315,806 275,962
315,806 275,962
CURRENT ASSETS
Debtors 5 66,276 84,157
Cash at bank and in hand 283,551 335,801
349,827 419,958
Creditors: Amounts Falling Due Within One Year 6 (270,905 ) (293,103 )
NET CURRENT ASSETS (LIABILITIES) 78,922 126,855
TOTAL ASSETS LESS CURRENT LIABILITIES 394,728 402,817
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,601 ) (10,593 )
NET ASSETS 375,127 392,224
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 375,126 392,223
SHAREHOLDERS' FUNDS 375,127 392,224
For the year ending 30 September 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 Kenneth Richards
Director
7 June 2025
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Preventapest Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05551966 . The registered office is Unit E1, Capel Hendre Industrial Estate, Ammanford, SA18 3SJ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Freehold 4% straight line
Motor Vehicles 33.33% straight line
Fixtures & Fittings 10% & 33.33% straight line
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.6. Pensions
The company operates 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: 19 (2023: 18)
19 18
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2023 296,562 178,315 34,445 509,322
Additions - 42,801 40,397 83,198
As at 30 September 2024 296,562 221,116 74,842 592,520
Depreciation
As at 1 October 2023 73,897 141,356 18,107 233,360
Provided during the period 10,022 25,971 7,361 43,354
As at 30 September 2024 83,919 167,327 25,468 276,714
Net Book Value
As at 30 September 2024 212,643 53,789 49,374 315,806
As at 1 October 2023 222,665 36,959 16,338 275,962
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 41,142 64,492
Other debtors 25,134 19,665
66,276 84,157
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 19,634 25,884
Other creditors 168,181 191,906
Taxation and social security 83,090 75,313
270,905 293,103
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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