Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 02453610 Mrs G Peatfield Mr A J Peatfield Mr O Stukalov-Stone iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02453610 2024-03-31 02453610 2025-03-31 02453610 2024-04-01 2025-03-31 02453610 frs-core:CurrentFinancialInstruments 2025-03-31 02453610 frs-core:ComputerEquipment 2025-03-31 02453610 frs-core:ComputerEquipment 2024-04-01 2025-03-31 02453610 frs-core:ComputerEquipment 2024-03-31 02453610 frs-core:FurnitureFittings 2025-03-31 02453610 frs-core:FurnitureFittings 2024-04-01 2025-03-31 02453610 frs-core:FurnitureFittings 2024-03-31 02453610 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 02453610 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 02453610 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 02453610 frs-core:MotorVehicles 2025-03-31 02453610 frs-core:MotorVehicles 2024-04-01 2025-03-31 02453610 frs-core:MotorVehicles 2024-03-31 02453610 frs-core:PlantMachinery 2025-03-31 02453610 frs-core:PlantMachinery 2024-04-01 2025-03-31 02453610 frs-core:PlantMachinery 2024-03-31 02453610 frs-core:ShareCapital 2025-03-31 02453610 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 02453610 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 02453610 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 02453610 frs-bus:SmallEntities 2024-04-01 2025-03-31 02453610 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 02453610 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 02453610 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 02453610 frs-bus:OrdinaryShareClass1 2025-03-31 02453610 frs-bus:OrdinaryShareClass2 2024-04-01 2025-03-31 02453610 frs-bus:OrdinaryShareClass2 2025-03-31 02453610 frs-bus:OrdinaryShareClass4 2024-04-01 2025-03-31 02453610 frs-bus:OrdinaryShareClass4 2025-03-31 02453610 frs-bus:Director1 2024-04-01 2025-03-31 02453610 frs-bus:Director2 2024-04-01 2025-03-31 02453610 frs-bus:Director3 2024-04-01 2025-03-31 02453610 frs-countries:EnglandWales 2024-04-01 2025-03-31 02453610 2023-03-31 02453610 2024-03-31 02453610 2023-04-01 2024-03-31 02453610 frs-core:CurrentFinancialInstruments 2024-03-31 02453610 frs-core:ShareCapital 2024-03-31 02453610 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 02453610 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 02453610 frs-bus:OrdinaryShareClass2 2023-04-01 2024-03-31 02453610 frs-bus:OrdinaryShareClass4 2023-04-01 2024-03-31
Registered number: 02453610
Saws (U.K.) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
AK Tax & Accountancy Ltd
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: 02453610
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 68,301 92,540
68,301 92,540
CURRENT ASSETS
Stocks 5 305,411 315,210
Debtors 6 117,123 349,343
Cash at bank and in hand 553,150 236,368
975,684 900,921
Creditors: Amounts Falling Due Within One Year 7 (585,854 ) (464,779 )
NET CURRENT ASSETS (LIABILITIES) 389,830 436,142
TOTAL ASSETS LESS CURRENT LIABILITIES 458,131 528,682
NET ASSETS 458,131 528,682
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 458,031 528,582
SHAREHOLDERS' FUNDS 458,131 528,682
For the year ending 31 March 2025 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 O Stukalov-Stone
Director
03/06/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Saws (U.K.) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02453610 . The registered office is Wealden Industrial Estate, Farningham Road, Crowborough, East Sussex, TN6 2JR.
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:
Freehold 25% on reducing balance basis
Plant & Machinery 25% on reducing balance basis
Motor Vehicles 25% on reducing balance basis
Fixtures & Fittings 25% on reducing balance basis
Computer Equipment 33% on cost
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 (2024: 7)
8 7
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 23,777 61,385 61,012 3,742
Additions - - - -
As at 31 March 2025 23,777 61,385 61,012 3,742
...CONTINUED
Page 2
Page 3
Depreciation
As at 1 April 2024 19,052 31,386 13,412 936
Provided during the period 1,181 7,500 11,900 701
As at 31 March 2025 20,233 38,886 25,312 1,637
Net Book Value
As at 31 March 2025 3,544 22,499 35,700 2,105
As at 1 April 2024 4,725 29,999 47,600 2,806
Computer Equipment Total
£ £
Cost
As at 1 April 2024 15,630 165,546
Additions 467 467
As at 31 March 2025 16,097 166,013
Depreciation
As at 1 April 2024 8,220 73,006
Provided during the period 3,424 24,706
As at 31 March 2025 11,644 97,712
Net Book Value
As at 31 March 2025 4,453 68,301
As at 1 April 2024 7,410 92,540
5. Stocks
2025 2024
£ £
Stock 305,411 315,210
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 37,793 39,369
Prepayments and accrued income 19,835 4,641
Other debtors 48,995 305,333
106,623 349,343
Due after more than one year
Amounts owed by group undertakings 10,500 -
117,123 349,343
Page 3
Page 4
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 273,994 160,569
Bank loans and overdrafts 8,244 8,942
Other taxes and social security 168,058 106,196
Other creditors 98,894 180,192
Accruals and deferred income 35,408 8,880
Directors' loan accounts 1,256 -
585,854 464,779
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
65 Ordinary Shares of £ 1.00 each 65 65
20 Ordinary A shares of £ 1.00 each 20 20
15 Ordinary C shares of £ 1.00 each 15 15
100 100
Page 4