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Registered number: 05350876
Valet Pro Limited
Director's Report and
Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Company Information 1
Director's Report 2—3
Accountant's Report 4
Statement of Income and Retained Earnings 5
Balance Sheet 6
Notes to the Financial Statements 7—9
Page 1
Company Information
Director Mr Gregory Spink
Secretary Ms Louise Spink
Company Number 05350876
Registered Office Unit A 3-4 Eastside Business Park
Beach Road
Newhaven
England
BN9 0FB
Accountants Simple Accounting Ltd
Chartered Management Accountants
95 Bridge Lanes
Hebden Bridge
West Yorkshire
HX7 6AT
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 28 February 2025.
Principal Activity
The company's principal activity continues to be that of wholesale of chemical products.
Review of the Business
The results for the year ended 28 February 2025 reflect a challenging trading period for the business, with a reported EBITDA loss of £176k (2024: profit of £87k) and a formal loss after tax of £225k. These figures are disappointing and mark a departure from our previously consistent track record of profitability. However, it is important to place these results in context and outline the specific factors that contributed to this outcome.
The loss is primarily a result of a strategic decision to invest heavily in our team and advertising to drive growth. While this investment was ambitious, it provided valuable learnings and a number of clear successes. During the quieter off-season, we scaled back this investment to stabilise the business and returned to profitability during that period.
Importantly, the investment was not wasted. We significantly strengthened our operational capabilities, streamlined manufacturing, and advanced product development — introducing more effective and efficient products that will support future profitability. During this time, we were slower than ideal to implement necessary price increases in response to inflationary pressures. This was addressed in September 2024, and pricing is now more closely aligned with our cost base, supporting a more stable profit margin going forward.
We have since adopted a more focused approach to pricing, profitability, and cost control, while continuing to improve product quality. These adjustments have positioned us more strongly for the year ahead.
In addition to the above, a number of one-off or non-recurring events materially impacted profitability in FY24/25. These are not expected to repeat in the future. With operational performance improving and key strategic initiatives underway, we are confident that the business will return to profitability in FY25/26.
We continue to benefit from HMRC support for our research and development activity, which remains a cornerstone of our long-term growth strategy. We also made significant capital investments in both FY24 and FY25 to modernise operations, enhance efficiency, and support future capacity. Notably, this investment has helped us open new markets — including securing white label contracts, with production commencing in early 2025.
As part of our ongoing financial review, we revised our depreciation policy to better reflect the extended useful lives of key assets. This change aligns our accounting treatment more closely with economic reality and will begin to impact reported results in FY25.
Operationally, we have found that a February year-end has become increasingly disruptive due to seasonal demands. To
improve planning and reduce operational strain, the company will adopt an earlier year-end this forthcoming year.
Finally, we have reviewed and partially released our stock provision, with £10k of the £52k provision released in this period.
This reflects improvements in inventory visibility and stability. After a full stock assessment we expect to release the remainder during our next accounting period.
Despite a difficult year, the business remains fundamentally strong. Our investment in operations, product quality, and market expansion — supported by a sharper focus on profitability — lays the foundation for sustainable growth and a return to profitability in the year ahead.
Page 2
Page 3
Directors
The director who held office during the year were as follows:
Mr Gregory Spink
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Gregory Spink
Director
10 October 2025
Page 3
Page 4
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Valet Pro Limited for the year ended 28 February 2025 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the director of Valet Pro Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Valet Pro Limited and state those matters that we have agreed to state to the director of Valet Pro Limited in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Valet Pro Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Valet Pro Limited . You consider that Valet Pro Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Valet Pro Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Mark R Hill BSc(Econ) Dip ACMA
10 October 2025
Simple Accounting Ltd
Chartered Management Accountants
95 Bridge Lanes
Hebden Bridge
West Yorkshire
HX7 6AT
Page 4
Page 5
Statement of Income and Retained Earnings
2025 2024
Notes £ £
TURNOVER 1,578,348 1,703,882
Cost of sales (924,787 ) (837,625 )
GROSS PROFIT 653,561 866,257
Administrative expenses (862,361 ) (792,769 )
Other operating income - 5,156
OPERATING (LOSS)/PROFIT (208,800 ) 78,644
Profit on disposal of fixed assets - 1,850
Other interest receivable and similar income - 129
Interest payable and similar charges (18,737 ) (17,399 )
(LOSS)/PROFIT BEFORE TAXATION (227,537 ) 63,224
Tax on (Loss)/profit - (1,109 )
(LOSS)/PROFIT AFTER TAXATION BEING (LOSS)/PROFIT FOR THE FINANCIAL YEAR (227,537 ) 62,115
RETAINED EARNINGS
As at 1 March 2024 259,843 197,728
Dividends paid (1,000) -
As at 28 February 2025 31,306 259,843
The notes on pages 7 to 9 form part of these financial statements.
Page 5
Page 6
Balance Sheet
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 94,562 123,587
94,562 123,587
CURRENT ASSETS
Stocks 6 179,077 289,675
Debtors 7 203,945 266,369
Cash at bank and in hand 37,554 37,571
420,576 593,615
Creditors: Amounts Falling Due Within One Year 8 (269,911 ) (197,407 )
NET CURRENT ASSETS (LIABILITIES) 150,665 396,208
TOTAL ASSETS LESS CURRENT LIABILITIES 245,227 519,795
Creditors: Amounts Falling Due After More Than One Year 9 (213,021 ) (259,052 )
NET ASSETS 32,206 260,743
CAPITAL AND RESERVES
Called up share capital 10 900 900
Profit and Loss Account 31,306 259,843
SHAREHOLDERS' FUNDS 32,206 260,743
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 members have 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Gregory Spink
Director
10 October 2025
The notes on pages 7 to 9 form part of these financial statements.
Page 6
Page 7
Notes to the Financial Statements
1. General Information
Valet Pro Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05350876 . The registered office is Unit A 3-4 Eastside Business Park, Beach Road, Newhaven, England, BN9 0FB.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. 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.
2.4. 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% based on RBM
Fixtures & Fittings 25% based on RBM
Building Improvements 33% based on RBM
No depreciation is charged in the first year of ownership of assets.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the average 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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Deferred Tax
The company has a policy of depreciating assets in line with HMRC rates of tax relief. There is therefore no material timing difference on capital allowances. There is therefore no need for a deferred taxation provision.
3. Staff Costs
Staff costs, including directors' remuneration, were as follows:
2025 2024
£ £
Wages and salaries 361,755 406,336
Social security costs 120,853 37,740
Other pension costs 25,368 19,810
507,976 463,886
Page 7
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4. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 14)
12 14
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Building Improvements Total
£ £ £ £
Cost or Valuation
As at 1 March 2024 164,826 263,825 127,229 555,880
Additions 1,973 - - 1,973
As at 28 February 2025 166,799 263,825 127,229 557,853
Depreciation
As at 1 March 2024 138,442 166,622 127,229 432,293
Provided during the period 6,698 24,300 - 30,998
As at 28 February 2025 145,140 190,922 127,229 463,291
Net Book Value
As at 28 February 2025 21,659 72,903 - 94,562
As at 1 March 2024 26,384 97,203 - 123,587
The depreciation rate has been reduced (in line with the Director report).
6. Stocks
2025 2024
£ £
Raw materials and finished goods 223,894 283,914
Stock provision (42,000 ) (52,000 )
Unbilled shipments (2,817 ) 57,761
179,077 289,675
There is a £42,000 provision (LY:£52,000) for a possible devaluation of the company’s stock for redundancy or obsolescence. The stock provision of £52,000 has been reduced by £10,000.
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 130,356 161,261
Prepayments and accrued income 11,693 31,962
Supplier deposits 61,896 73,146
203,945 266,369
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 244,035 212,803
Customer deposits 17,984 8,597
Pension payable 2,037 -
VAT payable (15,234 ) (31,030 )
PAYE/NIC payable 12,540 -
Accruals and deferred income 8,549 7,037
269,911 197,407
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bounce back loan 17,399 24,237
PayPal loan 326 -
Funding circle loan 94,324 124,382
Metro bank labeller loan 37,466 48,070
Investec forklift HP 23,077 19,702
Directors loan account 40,429 42,661
213,021 259,052
10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
90,000 Ordinary Shares of £ 0.01 each 900 900
Page 9