Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10971747 Mrs E Spencer Mr A C Spencer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10971747 2024-03-31 10971747 2025-03-31 10971747 2024-04-01 2025-03-31 10971747 frs-core:CurrentFinancialInstruments 2025-03-31 10971747 frs-core:Non-currentFinancialInstruments 2025-03-31 10971747 frs-core:ComputerEquipment 2025-03-31 10971747 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10971747 frs-core:ComputerEquipment 2024-03-31 10971747 frs-core:NetGoodwill 2025-03-31 10971747 frs-core:NetGoodwill 2024-04-01 2025-03-31 10971747 frs-core:NetGoodwill 2024-03-31 10971747 frs-core:PlantMachinery 2025-03-31 10971747 frs-core:PlantMachinery 2024-04-01 2025-03-31 10971747 frs-core:PlantMachinery 2024-03-31 10971747 frs-core:WithinOneYear 2025-03-31 10971747 frs-core:ShareCapital 2025-03-31 10971747 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10971747 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10971747 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10971747 frs-bus:SmallEntities 2024-04-01 2025-03-31 10971747 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10971747 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10971747 frs-bus:Director1 2024-04-01 2025-03-31 10971747 frs-bus:Director2 2024-04-01 2025-03-31 10971747 frs-countries:EnglandWales 2024-04-01 2025-03-31 10971747 2023-03-31 10971747 2024-03-31 10971747 2023-04-01 2024-03-31 10971747 frs-core:CurrentFinancialInstruments 2024-03-31 10971747 frs-core:Non-currentFinancialInstruments 2024-03-31 10971747 frs-core:BetweenOneFiveYears 2024-03-31 10971747 frs-core:WithinOneYear 2024-03-31 10971747 frs-core:ShareCapital 2024-03-31 10971747 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10971747
Sweet Pee Luxury Toilet Hire Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Grenfell James Associates Limited
13 The Courtyard Timothy's Bridge Road
Stratford Upon Avon
Warwickshire
CV37 9NP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10971747
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 27,000 30,600
Tangible Assets 5 111,028 102,312
138,028 132,912
CURRENT ASSETS
Cash at bank and in hand 4,516 27,233
4,516 27,233
Creditors: Amounts Falling Due Within One Year 6 (62,554 ) (85,301 )
NET CURRENT ASSETS (LIABILITIES) (58,038 ) (58,068 )
TOTAL ASSETS LESS CURRENT LIABILITIES 79,990 74,844
Creditors: Amounts Falling Due After More Than One Year 7 (884 ) (5,042 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (22,206 ) -
NET ASSETS 56,900 69,802
CAPITAL AND RESERVES
Called up share capital 9 20 20
Profit and Loss Account 56,880 69,782
SHAREHOLDERS' FUNDS 56,900 69,802
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Page 2
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 Profit and Loss Account.
On behalf of the board
Mrs E Spencer
Director
25/06/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Sweet Pee Luxury Toilet Hire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10971747 . The registered office is 3 New Row, Lower Quinton, Warwickshire, CV37 8SL.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of fifteen years.
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:
Plant & Machinery 25% on reducing balance
Computer Equipment 33% on Cost
2.5. 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 the profit and loss account as incurred.
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2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 54,000
As at 31 March 2025 54,000
Amortisation
As at 1 April 2024 23,400
Provided during the period 3,600
As at 31 March 2025 27,000
Net Book Value
As at 31 March 2025 27,000
As at 1 April 2024 30,600
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5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 237,790 469 238,259
Additions 43,216 400 43,616
Disposals (19,800 ) - (19,800 )
As at 31 March 2025 261,206 869 262,075
Depreciation
As at 1 April 2024 135,621 326 135,947
Provided during the period 29,691 154 29,845
Disposals (14,745 ) - (14,745 )
As at 31 March 2025 150,567 480 151,047
Net Book Value
As at 31 March 2025 110,639 389 111,028
As at 1 April 2024 102,169 143 102,312
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 758 8,849
Bank loans and overdrafts 3,400 3,400
Other creditors 57,296 71,590
Taxation and social security 1,100 1,462
62,554 85,301
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 757
Bank loans 884 4,285
884 5,042
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 758 8,849
Later than one year and not later than five years - 757
758 9,606
758 9,606
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 20 20
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