Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08013975 Mr Lee Hodgkinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08013975 2024-03-31 08013975 2025-03-31 08013975 2024-04-01 2025-03-31 08013975 frs-core:CurrentFinancialInstruments 2025-03-31 08013975 frs-core:ComputerEquipment 2025-03-31 08013975 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08013975 frs-core:ComputerEquipment 2024-03-31 08013975 frs-core:FurnitureFittings 2025-03-31 08013975 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08013975 frs-core:FurnitureFittings 2024-03-31 08013975 frs-core:MotorVehicles 2025-03-31 08013975 frs-core:MotorVehicles 2024-04-01 2025-03-31 08013975 frs-core:MotorVehicles 2024-03-31 08013975 frs-core:PlantMachinery 2025-03-31 08013975 frs-core:PlantMachinery 2024-04-01 2025-03-31 08013975 frs-core:PlantMachinery 2024-03-31 08013975 frs-core:CapitalRedemptionReserve 2025-03-31 08013975 frs-core:ShareCapital 2025-03-31 08013975 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08013975 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08013975 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08013975 frs-bus:SmallEntities 2024-04-01 2025-03-31 08013975 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08013975 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08013975 frs-bus:Director1 2024-04-01 2025-03-31 08013975 frs-core:CurrentFinancialInstruments 1 2025-03-31 08013975 frs-core:CurrentFinancialInstruments 2 2025-03-31 08013975 frs-countries:EnglandWales 2024-04-01 2025-03-31 08013975 2023-03-31 08013975 2024-03-31 08013975 2023-04-01 2024-03-31 08013975 frs-core:CurrentFinancialInstruments 2024-03-31 08013975 frs-core:CapitalRedemptionReserve 2024-03-31 08013975 frs-core:ShareCapital 2024-03-31 08013975 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08013975 frs-core:CurrentFinancialInstruments 1 2024-03-31 08013975 frs-core:CurrentFinancialInstruments 2 2024-03-31
Registered number: 08013975
L.W.h Mechanical Engineering Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Bridgepoint Accountants Limited
16 New Street
Stourport on Severn
Worcestershire
DY13 8UW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08013975
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 64,000 35,399
64,000 35,399
CURRENT ASSETS
Debtors 5 67,805 84,543
Cash at bank and in hand 100,750 111,048
168,555 195,591
Creditors: Amounts Falling Due Within One Year 6 (61,302 ) (68,176 )
NET CURRENT ASSETS (LIABILITIES) 107,253 127,415
TOTAL ASSETS LESS CURRENT LIABILITIES 171,253 162,814
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,160 ) (6,726 )
NET ASSETS 159,093 156,088
CAPITAL AND RESERVES
Called up share capital 7 2 2
Capital redemption reserve 1 1
Profit and Loss Account 159,090 156,085
SHAREHOLDERS' FUNDS 159,093 156,088
Page 1
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 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 Lee Hodgkinson
Director
24/09/2025
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
L.W.h Mechanical Engineering Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08013975 . The registered office is 16 New Street, Stourport on Severn, Worcestershire, DY13 8UW.
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 33% Reducing balance method
Motor Vehicles 33% Reducing balance method
Fixtures & Fittings 33% Reducing balance method
Computer Equipment 33% Reducing balance method
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 3)
2 3
Page 3
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 106,332 65,802 108 2,326 174,568
Additions 41,350 - - 1,124 42,474
Disposals (30,000 ) - - - (30,000 )
As at 31 March 2025 117,682 65,802 108 3,450 187,042
Depreciation
As at 1 April 2024 97,182 39,553 108 2,326 139,169
Provided during the period 4,958 6,562 - 181 11,701
Disposals (27,828 ) - - - (27,828 )
As at 31 March 2025 74,312 46,115 108 2,507 123,042
Net Book Value
As at 31 March 2025 43,370 19,687 - 943 64,000
As at 1 April 2024 9,150 26,249 - - 35,399
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 54,930 59,798
Prepayments and accrued income 6,753 13,747
Other debtors 5,596 10,703
Other debtors (2) 526 295
67,805 84,543
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 38,532 37,137
Corporation tax 4,256 9,575
Other taxes and social security 2,494 700
VAT 11,703 15,604
Net wages - 270
Other creditors - (35 )
Credit card 2,294 2,930
Accruals and deferred income 2,000 1,950
Director's loan account 23 45
61,302 68,176
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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