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 10151072 Mr Jordan Ball Miss April Saunders iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10151072 2024-04-30 10151072 2025-04-30 10151072 2024-05-01 2025-04-30 10151072 frs-core:CurrentFinancialInstruments 2025-04-30 10151072 frs-core:Non-currentFinancialInstruments 2025-04-30 10151072 frs-core:BetweenOneFiveYears 2025-04-30 10151072 frs-core:ComputerEquipment 2025-04-30 10151072 frs-core:ComputerEquipment 2024-05-01 2025-04-30 10151072 frs-core:ComputerEquipment 2024-04-30 10151072 frs-core:PlantMachinery 2025-04-30 10151072 frs-core:PlantMachinery 2024-05-01 2025-04-30 10151072 frs-core:PlantMachinery 2024-04-30 10151072 frs-core:WithinOneYear 2025-04-30 10151072 frs-core:ShareCapital 2025-04-30 10151072 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 10151072 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10151072 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 10151072 frs-bus:SmallEntities 2024-05-01 2025-04-30 10151072 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 10151072 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 10151072 frs-bus:Director1 2024-05-01 2025-04-30 10151072 frs-bus:Director2 2024-05-01 2025-04-30 10151072 frs-countries:EnglandWales 2024-05-01 2025-04-30 10151072 2023-04-30 10151072 2024-04-30 10151072 2023-05-01 2024-04-30 10151072 frs-core:CurrentFinancialInstruments 2024-04-30 10151072 frs-core:Non-currentFinancialInstruments 2024-04-30 10151072 frs-core:BetweenOneFiveYears 2024-04-30 10151072 frs-core:WithinOneYear 2024-04-30 10151072 frs-core:ShareCapital 2024-04-30 10151072 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 10151072
Site 2 Site SE Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10151072
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,749 11,149
24,749 11,149
CURRENT ASSETS
Stocks 5 11,500 12,000
Debtors 6 58,363 55,910
Cash at bank and in hand 12,715 5,181
82,578 73,091
Creditors: Amounts Falling Due Within One Year 7 (14,938 ) (15,197 )
NET CURRENT ASSETS (LIABILITIES) 67,640 57,894
TOTAL ASSETS LESS CURRENT LIABILITIES 92,389 69,043
Creditors: Amounts Falling Due After More Than One Year 8 (25,664 ) (11,250 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,118 ) (2,118 )
NET ASSETS 64,607 55,675
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 64,605 55,673
SHAREHOLDERS' FUNDS 64,607 55,675
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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 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 Jordan Ball
Director
25/09/2025
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
Site 2 Site SE Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10151072 . The registered office is The Old Barn Wood Street, Swanley, BR8 7PA.
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. 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% on reducing balance
Computer Equipment 15% on reducing balance
2.4. 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.
2.5. 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.
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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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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: 2)
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 May 2024 19,753 907 20,660
Additions 27,841 - 27,841
Disposals (18,915 ) - (18,915 )
As at 30 April 2025 28,679 907 29,586
Depreciation
As at 1 May 2024 9,167 344 9,511
Provided during the period 4,283 84 4,367
Disposals (9,041 ) - (9,041 )
As at 30 April 2025 4,409 428 4,837
Net Book Value
As at 30 April 2025 24,270 479 24,749
As at 1 May 2024 10,586 563 11,149
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5. Stocks
2025 2024
£ £
Stock 11,500 12,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 8,333 5,880
Intercompany 50,030 50,030
58,363 55,910
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,320 -
Trade creditors 1,850 1,851
Bank loans and overdrafts 3,299 9,000
Corporation tax 741 1,416
VAT 2,782 1,616
Other creditors 642 642
Directors' loan accounts 304 672
14,938 15,197
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 14,006 -
Bank loans 11,658 11,250
25,664 11,250
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,320 -
Later than one year and not later than five years 14,006 -
19,326 -
19,326 -
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
11. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mr J Ball totalling £554 (2024 - £672), no interest is to be charged.
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