Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 30 September 2024 30 September 2024 01849021 Mrs Melinda Joyce Mr Rodney Lennard Mrs Rosemary Lennard Mr Ryan Lennard Mr Rodney Lennard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01849021 2023-12-31 01849021 2024-09-30 01849021 2024-01-01 2024-09-30 01849021 frs-core:CurrentFinancialInstruments 2024-09-30 01849021 frs-core:Non-currentFinancialInstruments 2024-09-30 01849021 frs-core:ComputerEquipment 2024-01-01 2024-09-30 01849021 frs-core:NetGoodwill 2024-09-30 01849021 frs-core:NetGoodwill 2023-12-31 01849021 frs-core:MotorVehicles 2024-01-01 2024-09-30 01849021 frs-core:PlantMachinery 2024-09-30 01849021 frs-core:PlantMachinery 2024-01-01 2024-09-30 01849021 frs-core:PlantMachinery 2023-12-31 01849021 frs-core:ShareCapital 2024-09-30 01849021 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 01849021 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-09-30 01849021 frs-bus:FilletedAccounts 2024-01-01 2024-09-30 01849021 frs-bus:SmallEntities 2024-01-01 2024-09-30 01849021 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-09-30 01849021 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-09-30 01849021 frs-core:ListedExchangeTraded 2024-09-30 01849021 frs-core:ListedExchangeTraded 2023-12-31 01849021 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 01849021 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-09-30 01849021 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 01849021 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-09-30 01849021 frs-bus:Director1 2024-01-01 2024-09-30 01849021 frs-bus:Director2 2024-01-01 2024-09-30 01849021 frs-bus:Director3 2024-01-01 2024-09-30 01849021 frs-bus:Director4 2024-01-01 2024-09-30 01849021 frs-bus:CompanySecretary1 2024-01-01 2024-09-30 01849021 frs-countries:EnglandWales 2024-01-01 2024-09-30 01849021 2022-12-31 01849021 2023-12-31 01849021 2023-01-01 2023-12-31 01849021 frs-core:CurrentFinancialInstruments 2023-12-31 01849021 frs-core:Non-currentFinancialInstruments 2023-12-31 01849021 frs-core:ShareCapital 2023-12-31 01849021 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 01849021
Fast Hygiene Limited
Financial Statements
For the Period 1 January 2024 to 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 01849021
30 September 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 74,691 90,635
Investments 6 97,917 97,917
172,608 188,552
CURRENT ASSETS
Stocks 132,959 144,164
Debtors 7 137,652 141,742
Cash at bank and in hand 89,503 210,396
360,114 496,302
Creditors: Amounts Falling Due Within One Year 8 (155,097 ) (96,926 )
NET CURRENT ASSETS (LIABILITIES) 205,017 399,376
TOTAL ASSETS LESS CURRENT LIABILITIES 377,625 587,928
Creditors: Amounts Falling Due After More Than One Year 9 (17,716 ) (33,088 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (20,947 ) (21,318 )
NET ASSETS 338,962 533,522
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 338,862 533,422
SHAREHOLDERS' FUNDS 338,962 533,522
Page 1
Page 2
For the period 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
Mr Ryan Lennard
Director
11th December 2024
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Fast Hygiene Limited Registered number 01849021 is a limited by shares company incorporated in England & Wales. The Registered Office is 12b Exeter Way, Theale Commercial Estate, Reading, Berkinshire, RG7 4PF.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 15% on reducing balance
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. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' amd Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
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2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 9)
9 9
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 81,682
As at 30 September 2024 81,682
Amortisation
As at 1 January 2024 81,682
As at 30 September 2024 81,682
Net Book Value
As at 30 September 2024 -
As at 1 January 2024 -
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2024 196,210
Additions 674
Disposals (308 )
As at 30 September 2024 196,576
Depreciation
As at 1 January 2024 105,575
Provided during the period 16,355
Disposals (45 )
As at 30 September 2024 121,885
Net Book Value
As at 30 September 2024 74,691
As at 1 January 2024 90,635
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6. Investments
Listed
£
Cost
As at 1 January 2024 97,917
As at 30 September 2024 97,917
Provision
As at 1 January 2024 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 97,917
As at 1 January 2024 97,917
7. Debtors
30 September 2024 31 December 2023
£ £
Due within one year
Trade debtors 136,993 138,265
Other debtors 659 3,477
137,652 141,742
8. Creditors: Amounts Falling Due Within One Year
30 September 2024 31 December 2023
£ £
Trade creditors 73,898 40,656
Corporation tax 33,367 6,637
Other taxes and social security 29,750 40,046
Other creditors 18,082 9,587
155,097 96,926
9. Creditors: Amounts Falling Due After More Than One Year
30 September 2024 31 December 2023
£ £
Other creditors 17,716 33,088
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10. Share Capital
30 September 2024 31 December 2023
£ £
Allotted, Called up and fully paid 100 100
Page 6