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Registered number: 10938727
Tomasz Szymacha Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
AP Accounting Solutions Limited
The Mill House
Erw Hir
Llantrisant
Pontyclun
CF72 8BY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10938727
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 142,441 143,145
142,441 143,145
CURRENT ASSETS
Stocks 5 998 778
Debtors 6 25,479 20,807
Cash at bank and in hand 33,911 12,587
60,388 34,172
Creditors: Amounts Falling Due Within One Year 7 (59,036 ) (52,364 )
NET CURRENT ASSETS (LIABILITIES) 1,352 (18,192 )
TOTAL ASSETS LESS CURRENT LIABILITIES 143,793 124,953
Creditors: Amounts Falling Due After More Than One Year 8 (22,738 ) (16,806 )
NET ASSETS 121,055 108,147
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 120,955 108,047
SHAREHOLDERS' FUNDS 121,055 108,147
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For the year ending 31 August 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 Tomasz Szymacha
Director
09/10/2025
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
Tomasz Szymacha Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10938727 . The registered office is Penybanc Bach, Peniel, Carmarthen, SA32 7AF.
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 25% Straight Line
Motor Vehicles 15 % Straight Line
Computer Equipment 25 % Straight Line
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 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:
2025 2024
Office and administration 1 1
Sales, marketing and distribution 3 3
4 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 204,949 124,744 3,135 332,828
Additions 8,862 42,995 - 51,857
As at 31 August 2025 213,811 167,739 3,135 384,685
Depreciation
As at 1 September 2024 150,128 36,792 2,763 189,683
Provided during the period 27,617 24,575 369 52,561
As at 31 August 2025 177,745 61,367 3,132 242,244
Net Book Value
As at 31 August 2025 36,066 106,372 3 142,441
As at 1 September 2024 54,821 87,952 372 143,145
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Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Plant & Machinery 1 10,125
Motor Vehicles 36,546 -
36,547 10,125
5. Stocks
2025 2024
£ £
Materials 998 778
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 3,729 2,642
Other debtors 21,750 17,739
Other taxes and social security - 426
25,479 20,807
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 15,445 9,447
Trade creditors 8,664 22,389
Bank loans and overdrafts 5,378 2,500
Corporation tax 3,277 (66 )
Other taxes and social security 1,897 -
VAT 9,094 743
Net wages 5,645 4,538
Pension Creditor 563 451
Director's loan account 9,073 12,362
59,036 52,364
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 22,738 7,932
Bank loans - 8,874
22,738 16,806
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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 15,445 9,447
Later than one year and not later than five years 22,738 7,932
38,183 17,379
38,183 17,379
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mr Tomasz Szymacha (12,362 ) 112,183 (108,894 ) - (9,073 )
The above loan is unsecured, interest free and repayable on demand.
12. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 715 8,000
Final dividends of £715 were paid to shareholders: Mr Tomasz Szymacha £500, Mrs Adriana Szymacha £215.
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