Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 10386037 Ms Charlotte Li Ms Olivia Bishop iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10386037 2023-09-30 10386037 2024-09-30 10386037 2023-10-01 2024-09-30 10386037 frs-core:CurrentFinancialInstruments 2024-09-30 10386037 frs-core:Non-currentFinancialInstruments 2024-09-30 10386037 frs-core:ComputerEquipment 2024-09-30 10386037 frs-core:ComputerEquipment 2023-10-01 2024-09-30 10386037 frs-core:ComputerEquipment 2023-09-30 10386037 frs-core:FurnitureFittings 2024-09-30 10386037 frs-core:FurnitureFittings 2023-10-01 2024-09-30 10386037 frs-core:FurnitureFittings 2023-09-30 10386037 frs-core:ShareCapital 2024-09-30 10386037 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 10386037 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10386037 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 10386037 frs-bus:SmallEntities 2023-10-01 2024-09-30 10386037 frs-bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 10386037 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 10386037 frs-bus:Director1 2023-10-01 2024-09-30 10386037 frs-bus:Director2 2023-10-01 2024-09-30 10386037 frs-countries:EnglandWales 2023-10-01 2024-09-30 10386037 2022-09-30 10386037 2023-09-30 10386037 2022-10-01 2023-09-30 10386037 frs-core:CurrentFinancialInstruments 2023-09-30 10386037 frs-core:Non-currentFinancialInstruments 2023-09-30 10386037 frs-core:ShareCapital 2023-09-30 10386037 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 10386037
Toco Swim Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Ecommerce Accountants LLP
Toco Swim Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Toco Swim Limited
Accountant's Report
For The Year Ended 30 September 2024
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Toco Swim Limited for the year ended 30 September 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Toco Swim Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Toco Swim Limited , as a body, in accordance with the terms of our engagement letter dated 29th June 2023. Our work has been undertaken solely to prepare for your approval the accounts of Toco Swim Limited and state those matters that we have agreed to state to the directors of Toco Swim Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Toco Swim Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Toco Swim Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Toco Swim Limited . You consider that Toco Swim Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Toco Swim Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

13/06/2025

Ecommerce Accountants LLP
ACCA (Registration Number: 4906845)
Unit 312, 37 Cremer Street
Brickfields
London
E2 8HD
Page 1
Page 2
Toco Swim Limited
Balance Sheet
As At 30 September 2024
Balance Sheet
Registered number: 10386037

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,221 |  | 102
|  |  | 1,221 |  | 102
CURRENT ASSETS
Stocks | 5 | 63,862 |  | 85,770 |
Debtors | 6 | 16,965 |  | 465 |
Cash at bank and in hand |  | 188,218 |  | 68,300 |
|  | 269,045 |  | 154,535 |
Creditors: Amounts Falling Due Within One Year | 7 | (123,750 ) |  | (97,538 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 145,295 |  | 56,997
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 146,516 |  | 57,099
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (29,575 ) |  | (44,802 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (305 ) |  | (20 )
NET ASSETS |  |  | 116,636 |  | 12,277
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Profit and Loss Account |  |  | 116,634 |  | 12,275
SHAREHOLDERS' FUNDS |  |  | 116,636 |  | 12,277

Page 2
Page 3
Toco Swim Limited
Balance Sheet (continued)
As At 30 September 2024
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 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

Ms Charlotte Li Director
13/06/2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Toco Swim Limited
Notes to the Financial Statements
For The Year Ended 30 September 2024
Notes to the Financial Statements
1. General Information
Toco Swim Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10386037 . The registered office is 4 Wagtail Court, 34 Pipit Drive, London, SW15 3BF.
The presentation currency of the financial statements is the Pound Sterling (£).
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.
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 basis over 3 years.
Computer Equipment | Straight line basis over 3 years.

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.
2.5. 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.
2.6. Taxation
Income tax 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 is 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 differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in 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 probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.7. Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising
from impairment are recognised in the profit and loss account.
Page 4
Page 5
Toco Swim Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2024
2.8. Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transactions costs. Subsequently,
they are measured at amortised cost using the effective interest rate method, less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 3)
4 3
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2023 | 308 | 1,796 | 2,104
Additions | - | 1,832 | 1,832
As at 30 September 2024 | 308 | 3,628 | 3,936
Depreciation
As at 1 October 2023 | 206 | 1,796 | 2,002
Provided during the period | 102 | 611 | 713
As at 30 September 2024 | 308 | 2,407 | 2,715
Net Book Value
As at 30 September 2024 | - | 1,221 | 1,221
As at 1 October 2023 | 102 | - | 102

5. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Finished goods | 63,862 |  | 85,770

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 16,965 |  | 465

7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,014 |  | 6,310
Bank loans and overdrafts | 4,894 |  | 4,880
Other loans | 10,461 |  | 38,209
Other creditors | 24,450 |  | 21,369
Taxation and social security | 79,931 |  | 26,770
| 123,750 |  | 97,538

Page 5
Page 6
Toco Swim Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2024
8. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 4,170 |  | 8,936
Other loans | 25,405 |  | 35,866
| 29,575 |  | 44,802

9. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Other timing differences | 305 |  | 20

10. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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