Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 04103895 Mr Jack Witcher Ms Barbara Joyce iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04103895 2023-12-31 04103895 2024-12-31 04103895 2024-01-01 2024-12-31 04103895 frs-core:CurrentFinancialInstruments 2024-12-31 04103895 frs-core:Non-currentFinancialInstruments 2024-12-31 04103895 frs-core:ComputerEquipment 2024-12-31 04103895 frs-core:ComputerEquipment 2024-01-01 2024-12-31 04103895 frs-core:ComputerEquipment 2023-12-31 04103895 frs-core:FurnitureFittings 2024-12-31 04103895 frs-core:FurnitureFittings 2024-01-01 2024-12-31 04103895 frs-core:FurnitureFittings 2023-12-31 04103895 frs-core:MotorVehicles 2024-12-31 04103895 frs-core:MotorVehicles 2024-01-01 2024-12-31 04103895 frs-core:MotorVehicles 2023-12-31 04103895 frs-core:PlantMachinery 2024-12-31 04103895 frs-core:PlantMachinery 2024-01-01 2024-12-31 04103895 frs-core:PlantMachinery 2023-12-31 04103895 frs-core:WithinOneYear 2024-12-31 04103895 frs-core:ShareCapital 2024-12-31 04103895 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04103895 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04103895 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04103895 frs-bus:SmallEntities 2024-01-01 2024-12-31 04103895 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04103895 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04103895 frs-bus:Director1 2024-01-01 2024-12-31 04103895 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 04103895 frs-core:CurrentFinancialInstruments 2 2024-12-31 04103895 frs-countries:EnglandWales 2024-01-01 2024-12-31 04103895 2022-12-31 04103895 2023-12-31 04103895 2023-01-01 2023-12-31 04103895 frs-core:CurrentFinancialInstruments 2023-12-31 04103895 frs-core:Non-currentFinancialInstruments 2023-12-31 04103895 frs-core:BetweenOneFiveYears 2023-12-31 04103895 frs-core:WithinOneYear 2023-12-31 04103895 frs-core:ShareCapital 2023-12-31 04103895 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 04103895 frs-core:CurrentFinancialInstruments 2 2023-12-31
Registered number: 04103895
Bathroom Depot Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Trevelyan & Company Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04103895
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,292 1,739
1,292 1,739
CURRENT ASSETS
Stocks 5 50,000 45,000
Debtors 6 12,051 1,540
Cash at bank and in hand 3,248 17,526
65,299 64,066
Creditors: Amounts Falling Due Within One Year 7 (68,554 ) (72,099 )
NET CURRENT ASSETS (LIABILITIES) (3,255 ) (8,033 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,963 ) (6,294 )
Creditors: Amounts Falling Due After More Than One Year 8 (4,552 ) (14,723 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (246 ) (84 )
NET LIABILITIES (6,761 ) (21,101 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (6,763 ) (21,103 )
SHAREHOLDERS' FUNDS (6,761) (21,101)
Page 1
Page 2
For the year ending 31 December 2024 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 Jack Witcher
Director
30/09/2025
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
Bathroom Depot Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04103895 . The registered office is 4 Bond Terrace, Wakefield, West Yorkshire, WF1 2HW.
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:
Plant & Machinery 25% on WDV
Motor Vehicles 25% on WDV
Fixtures & Fittings 15% on WDV
Computer Equipment 25% on cost
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 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: 4 (2023: 4)
4 4
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2024 208 16,225 1,132 3,749 21,314
As at 31 December 2024 208 16,225 1,132 3,749 21,314
Depreciation
As at 1 January 2024 196 15,322 841 3,216 19,575
Provided during the period 3 226 43 175 447
As at 31 December 2024 199 15,548 884 3,391 20,022
Net Book Value
As at 31 December 2024 9 677 248 358 1,292
As at 1 January 2024 12 903 291 533 1,739
5. Stocks
2024 2023
£ £
Stock 50,000 45,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 10,556 -
VAT - 45
Net wages 1,495 1,495
12,051 1,540
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 27,505 28,619
Bank loans and overdrafts 10,421 10,164
Other taxes and social security 1,249 1,249
VAT 4,891 -
Other creditors 10,630 6,046
Pension 390 505
Accruals and deferred income 7,175 20,625
Director's loan account 6,293 4,891
68,554 72,099
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 4,552 14,723
Page 4
Page 5
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 3,916 3,916
Later than one year and not later than five years - 3,916
3,916 7,832
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