Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 03203033 Mr Oliver Saunders iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03203033 2024-05-31 03203033 2025-05-31 03203033 2024-06-01 2025-05-31 03203033 frs-core:CurrentFinancialInstruments 2025-05-31 03203033 frs-core:Non-currentFinancialInstruments 2025-05-31 03203033 frs-core:ComputerEquipment 2025-05-31 03203033 frs-core:ComputerEquipment 2024-06-01 2025-05-31 03203033 frs-core:ComputerEquipment 2024-05-31 03203033 frs-core:FurnitureFittings 2025-05-31 03203033 frs-core:FurnitureFittings 2024-06-01 2025-05-31 03203033 frs-core:FurnitureFittings 2024-05-31 03203033 frs-core:MotorVehicles 2025-05-31 03203033 frs-core:MotorVehicles 2024-06-01 2025-05-31 03203033 frs-core:MotorVehicles 2024-05-31 03203033 frs-core:PlantMachinery 2025-05-31 03203033 frs-core:PlantMachinery 2024-06-01 2025-05-31 03203033 frs-core:PlantMachinery 2024-05-31 03203033 frs-core:ShareCapital 2025-05-31 03203033 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 03203033 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 03203033 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 03203033 frs-bus:SmallEntities 2024-06-01 2025-05-31 03203033 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 03203033 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 03203033 frs-bus:Director1 2024-06-01 2025-05-31 03203033 frs-core:CurrentFinancialInstruments 9 2025-05-31 03203033 frs-countries:EnglandWales 2024-06-01 2025-05-31 03203033 2023-05-31 03203033 2024-05-31 03203033 2023-06-01 2024-05-31 03203033 frs-core:CurrentFinancialInstruments 2024-05-31 03203033 frs-core:Non-currentFinancialInstruments 2024-05-31 03203033 frs-core:ShareCapital 2024-05-31 03203033 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 03203033 frs-core:CurrentFinancialInstruments 9 2024-05-31
Registered number: 03203033
Mr Floor Sussex Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Shore Accounting Ltd
Broadway Court Brighton Road
Lancing
West Sussex
BN15 8JT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03203033
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,133 12,808
4,133 12,808
CURRENT ASSETS
Stocks 5 5,953 2,894
Debtors 6 91,962 83,437
Cash at bank and in hand 9,775 -
107,690 86,331
Creditors: Amounts Falling Due Within One Year 7 (94,490 ) (76,541 )
NET CURRENT ASSETS (LIABILITIES) 13,200 9,790
TOTAL ASSETS LESS CURRENT LIABILITIES 17,333 22,598
Creditors: Amounts Falling Due After More Than One Year 8 (1,675 ) (11,121 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (922 ) (2,401 )
NET ASSETS 14,736 9,076
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 14,636 8,976
SHAREHOLDERS' FUNDS 14,736 9,076
Page 1
Page 2
For the year ending 31 May 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
Mr Oliver Saunders
Director
03/09/2025
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
Mr Floor Sussex Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03203033 . The registered office is Broadway Court Brighton Road, Lancing, West Sussex, BN15 8JT.
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:
Plant & Machinery 20% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 33% straight line
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. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2024 2,429 51,116 3,956 11,149 68,650
Additions - - - 665 665
Disposals - (18,776 ) - - (18,776 )
As at 31 May 2025 2,429 32,340 3,956 11,814 50,539
Depreciation
As at 1 June 2024 2,429 38,911 3,353 11,149 55,842
Provided during the period - 3,052 91 219 3,362
Disposals - (12,798 ) - - (12,798 )
As at 31 May 2025 2,429 29,165 3,444 11,368 46,406
Net Book Value
As at 31 May 2025 - 3,175 512 446 4,133
As at 1 June 2024 - 12,205 603 - 12,808
5. Stocks
2025 2024
£ £
Stock 5,953 2,894
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 20,584 17,304
Amounts owed by group undertakings 71,378 66,133
91,962 83,437
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,966 20,546
Bank loans and overdrafts 10,000 12,969
Corporation tax 30,538 28,021
Other taxes and social security 1,805 1,914
VAT 19,299 11,562
Net wages 6,920 -
Other creditors 19,327 -
Pension Payable 532 479
Accruals and deferred income 1,103 1,050
94,490 76,541
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,675 11,121
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5