Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 09532605 Matthew Horace Oliver iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09532605 2024-04-30 09532605 2025-04-30 09532605 2024-05-01 2025-04-30 09532605 frs-core:CurrentFinancialInstruments 2025-04-30 09532605 frs-core:Non-currentFinancialInstruments 2025-04-30 09532605 frs-core:ComputerEquipment 2025-04-30 09532605 frs-core:ComputerEquipment 2024-05-01 2025-04-30 09532605 frs-core:ComputerEquipment 2024-04-30 09532605 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-04-30 09532605 frs-core:MotorVehicles 2025-04-30 09532605 frs-core:MotorVehicles 2024-05-01 2025-04-30 09532605 frs-core:MotorVehicles 2024-04-30 09532605 frs-core:OtherResidualIntangibleAssets 2025-04-30 09532605 frs-core:OtherResidualIntangibleAssets 2024-05-01 2025-04-30 09532605 frs-core:OtherResidualIntangibleAssets 2024-04-30 09532605 frs-core:PlantMachinery 2025-04-30 09532605 frs-core:PlantMachinery 2024-05-01 2025-04-30 09532605 frs-core:PlantMachinery 2024-04-30 09532605 frs-core:ShareCapital 2025-04-30 09532605 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 09532605 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09532605 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 09532605 frs-bus:SmallEntities 2024-05-01 2025-04-30 09532605 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09532605 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 09532605 frs-bus:Director1 2024-05-01 2025-04-30 09532605 frs-bus:Director1 2024-04-30 09532605 frs-bus:Director1 2025-04-30 09532605 frs-countries:EnglandWales 2024-05-01 2025-04-30 09532605 2023-04-30 09532605 2024-04-30 09532605 2023-05-01 2024-04-30 09532605 frs-core:CurrentFinancialInstruments 2024-04-30 09532605 frs-core:Non-currentFinancialInstruments 2024-04-30 09532605 frs-core:ShareCapital 2024-04-30 09532605 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 09532605
Cheshire Window Cleaning Services Limited
Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09532605
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,000 4,000
Tangible Assets 5 10,017 10,460
12,017 14,460
CURRENT ASSETS
Debtors 6 15,418 15,813
Cash at bank and in hand 3,662 3,164
19,080 18,977
Creditors: Amounts Falling Due Within One Year 7 (11,426 ) (11,629 )
NET CURRENT ASSETS (LIABILITIES) 7,654 7,348
TOTAL ASSETS LESS CURRENT LIABILITIES 19,671 21,808
Creditors: Amounts Falling Due After More Than One Year 8 (19,549 ) (21,699 )
NET ASSETS 122 109
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 22 9
SHAREHOLDERS' FUNDS 122 109
Page 1
Page 2
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Matthew Horace Oliver
Director
19 September 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cheshire Window Cleaning Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09532605 . The registered office is C/O Seftons, 135 - 143 Union Street, Oldham, Lancashire, OL1 1TE.
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.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... 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 15% Reducing Balance
Motor Vehicles 15% Reducing Balance
Computer Equipment 15% Reducing Balance
2.5. 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.
...CONTINUED
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2.5. Taxation - continued
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: 1 (2024: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 May 2024 20,000
As at 30 April 2025 20,000
Amortisation
As at 1 May 2024 16,000
Provided during the period 2,000
As at 30 April 2025 18,000
Net Book Value
As at 30 April 2025 2,000
As at 1 May 2024 4,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2024 19,118 15,100 3,006 37,224
Additions 1,191 - - 1,191
As at 30 April 2025 20,309 15,100 3,006 38,415
Depreciation
As at 1 May 2024 13,084 11,897 1,783 26,764
Provided during the period 971 480 183 1,634
As at 30 April 2025 14,055 12,377 1,966 28,398
...CONTINUED
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Net Book Value
As at 30 April 2025 6,254 2,723 1,040 10,017
As at 1 May 2024 6,034 3,203 1,223 10,460
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 15,418 15,813
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 5,099 5,081
Other creditors 305 480
Taxation and social security 6,022 6,068
11,426 11,629
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 19,549 21,699
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2024 Amounts advanced Amounts repaid Amounts written off As at 30 April 2025
£ £ £ £ £
Mr Matthew Oliver 15,813 15,418 (15,813 ) - 15,418
The above loan is unsecured and repayable on demand.
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