Acorah Software Products - Accounts Production 16.4.675 false true false 15 March 2024 31 March 2025 31 March 2025 15565781 Mr N C Darroch Mr D S Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15565781 2024-03-14 15565781 2025-03-31 15565781 2024-03-15 2025-03-31 15565781 frs-core:CurrentFinancialInstruments 2025-03-31 15565781 frs-core:ComputerEquipment 2025-03-31 15565781 frs-core:ComputerEquipment 2024-03-15 2025-03-31 15565781 frs-core:ComputerEquipment 2024-03-14 15565781 frs-core:ShareCapital 2025-03-31 15565781 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 15565781 frs-bus:PrivateLimitedCompanyLtd 2024-03-15 2025-03-31 15565781 frs-bus:FilletedAccounts 2024-03-15 2025-03-31 15565781 frs-bus:SmallEntities 2024-03-15 2025-03-31 15565781 frs-bus:AuditExempt-NoAccountantsReport 2024-03-15 2025-03-31 15565781 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-15 2025-03-31 15565781 frs-bus:Director1 2024-03-15 2025-03-31 15565781 frs-bus:Director2 2024-03-15 2025-03-31 15565781 frs-countries:EnglandWales 2024-03-15 2025-03-31
Registered number: 15565781
Refresh Surplus Limited
Unaudited Financial Statements
For the Period 15 March 2024 to 31 March 2025
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Directors Mr N C Darroch
Mr D S Jones
Company Number 15565781
Registered Office 14 Museum Place
4th Floor
Cardiff
CF10 3BH
Accountants HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Page 1
Page 2
Balance Sheet
Registered number: 15565781
31 March 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 1,046
1,046
CURRENT ASSETS
Debtors 5 13,678
Cash at bank and in hand 16,505
30,183
Creditors: Amounts Falling Due Within One Year 6 (6,840 )
NET CURRENT ASSETS (LIABILITIES) 23,343
TOTAL ASSETS LESS CURRENT LIABILITIES 24,389
NET ASSETS 24,389
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account 24,289
SHAREHOLDERS' FUNDS 24,389
For the period 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
Mr D S Jones
Director
19 August 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Refresh Surplus Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15565781 . The registered office is 14 Museum Place, 4th Floor, Cardiff, CF10 3BH.
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.
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:
Computer Equipment 20% Straight line
2.4. 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 period, 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 period was: 2
2
Page 3
Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 15 March 2024 -
Additions 1,307
As at 31 March 2025 1,307
Depreciation
As at 15 March 2024 -
Provided during the period 261
As at 31 March 2025 261
Net Book Value
As at 31 March 2025 1,046
As at 15 March 2024 -
5. Debtors
31 March 2025
£
Due within one year
Trade debtors 12,712
Other debtors 966
13,678
6. Creditors: Amounts Falling Due Within One Year
31 March 2025
£
Other creditors 1,100
Taxation and social security 5,740
6,840
7. Share Capital
31 March 2025
£
Allotted, Called up and fully paid 100
Page 4