Acorah Software Products - Accounts Production 16.5.460 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 11843839 Mr Shane Whatton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11843839 2024-02-29 11843839 2025-02-28 11843839 2024-03-01 2025-02-28 11843839 frs-core:CurrentFinancialInstruments 2025-02-28 11843839 frs-core:ComputerEquipment 2025-02-28 11843839 frs-core:ComputerEquipment 2024-03-01 2025-02-28 11843839 frs-core:ComputerEquipment 2024-02-29 11843839 frs-core:NetGoodwill 2025-02-28 11843839 frs-core:NetGoodwill 2024-03-01 2025-02-28 11843839 frs-core:NetGoodwill 2024-02-29 11843839 frs-core:PlantMachinery 2025-02-28 11843839 frs-core:PlantMachinery 2024-03-01 2025-02-28 11843839 frs-core:PlantMachinery 2024-02-29 11843839 frs-core:ShareCapital 2025-02-28 11843839 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 11843839 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 11843839 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 11843839 frs-bus:SmallEntities 2024-03-01 2025-02-28 11843839 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 11843839 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 11843839 frs-bus:Director1 2024-03-01 2025-02-28 11843839 frs-bus:Director1 2024-02-29 11843839 frs-bus:Director1 2025-02-28 11843839 frs-countries:EnglandWales 2024-03-01 2025-02-28 11843839 2023-02-28 11843839 2024-02-29 11843839 2023-03-01 2024-02-29 11843839 frs-core:CurrentFinancialInstruments 2024-02-29 11843839 frs-core:ShareCapital 2024-02-29 11843839 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 11843839
Shane Whatton Electrical Services Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
Shane Whatton Electrical Services Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Shane Whatton Electrical Services Ltd
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 11843839

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 9,200 |  | 11,500
Tangible Assets | 5 |  | 467 |  | 623
|  |  | 9,667 |  | 12,123
CURRENT ASSETS
Stocks | 6 | 183 |  | 983 |
Debtors | 7 | 7,762 |  | 2,596 |
Cash at bank and in hand |  | 147,464 |  | 165,024 |
|  | 155,409 |  | 168,603 |
Creditors: Amounts Falling Due Within One Year | 8 | (26,598 ) |  | (84,611 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 128,811 |  | 83,992
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 138,478 |  | 96,115
NET ASSETS |  |  | 138,478 |  | 96,115
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 138,378 |  | 96,015
SHAREHOLDERS' FUNDS |  |  | 138,478 |  | 96,115

Page 1
Page 2
Shane Whatton Electrical Services Ltd
Balance Sheet (continued)
As At 28 February 2025
For the year ending 28 February 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 Shane Whatton Director
6 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Shane Whatton Electrical Services Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
Shane Whatton Electrical Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11843839 . The registered office is 6 Houndiscombe Road, Plymouth, PL4 6HH.
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. Significant judgements and estimations
The principal accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consistently applied to all the years presented, unless otherwise stated.
2.3. Turnover
Turnover comprises the fair value of the consideration received for the provision of electrician services in the ordinary course of the companies activities. Turnover is shown net of value added tax, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, and it is probable that future economic benefits will flow to the entity. This is usually on completion of the work for smaller jobs, or invoiced on a time spent basis for longer duration jobs.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. 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% Reducing balance
Computer Equipment | 25% Reducing balance

2.6. Leasing and Hire Purchase Contracts
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as
operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over
the period of the lease.
2.7. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value, after making allowances for obsolete and slow moving stock.
2.8. 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.
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
Page 3
Page 4
Shane Whatton Electrical Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 March 2024 | 23,000
As at 28 February 2025 | 23,000
Amortisation
As at 1 March 2024 | 11,500
Provided during the period | 2,300
As at 28 February 2025 | 13,800
Net Book Value
As at 28 February 2025 | 9,200
As at 1 March 2024 | 11,500

5. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2024 | 417 | 820 | 1,237
As at 28 February 2025 | 417 | 820 | 1,237
Depreciation
As at 1 March 2024 | 104 | 510 | 614
Provided during the period | 78 | 78 | 156
As at 28 February 2025 | 182 | 588 | 770
Net Book Value
As at 28 February 2025 | 235 | 232 | 467
As at 1 March 2024 | 313 | 310 | 623

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 183 |  | 983

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 84 |  | 1,944
Other debtors | 7,678 |  | 652
| 7,762 |  | 2,596

Page 4
Page 5
Shane Whatton Electrical Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,554 |  | 5,258
Other creditors | 945 |  | 39,007
Taxation and social security | 23,099 |  | 40,346
| 26,598 |  | 84,611

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 March 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Shane Whatton | - | 7,146 | - | - | 7,146

The above loan is unsecured, interest free and repayable on demand.
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