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 08388007 Mr Tomas Gabor Mrs Martina Gaborova iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08388007 2024-02-29 08388007 2025-02-28 08388007 2024-03-01 2025-02-28 08388007 frs-core:CurrentFinancialInstruments 2025-02-28 08388007 frs-core:Non-currentFinancialInstruments 2025-02-28 08388007 frs-core:BetweenOneFiveYears 2025-02-28 08388007 frs-core:ComputerEquipment 2024-03-01 2025-02-28 08388007 frs-core:FurnitureFittings 2025-02-28 08388007 frs-core:FurnitureFittings 2024-03-01 2025-02-28 08388007 frs-core:FurnitureFittings 2024-02-29 08388007 frs-core:MotorVehicles 2025-02-28 08388007 frs-core:MotorVehicles 2024-03-01 2025-02-28 08388007 frs-core:MotorVehicles 2024-02-29 08388007 frs-core:WithinOneYear 2025-02-28 08388007 frs-core:ShareCapital 2025-02-28 08388007 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 08388007 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 08388007 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 08388007 frs-bus:SmallEntities 2024-03-01 2025-02-28 08388007 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 08388007 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 08388007 frs-bus:Director1 2024-03-01 2025-02-28 08388007 frs-bus:Director1 2024-02-29 08388007 frs-bus:Director1 2025-02-28 08388007 frs-bus:CompanySecretary1 2024-03-01 2025-02-28 08388007 frs-countries:EnglandWales 2024-03-01 2025-02-28 08388007 2023-02-28 08388007 2024-02-29 08388007 2023-03-01 2024-02-29 08388007 frs-core:CurrentFinancialInstruments 2024-02-29 08388007 frs-core:Non-currentFinancialInstruments 2024-02-29 08388007 frs-core:BetweenOneFiveYears 2024-02-29 08388007 frs-core:MotorVehicles 2023-03-01 2024-02-29 08388007 frs-core:WithinOneYear 2024-02-29 08388007 frs-core:ShareCapital 2024-02-29 08388007 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 08388007
Sysco Environmental Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
Roper & Co Ltd
75 Church Street
Bentley
Doncaster
DN5 0BE
Sysco Environmental Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Sysco Environmental Ltd
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 08388007

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 20,232 |  | 24,314
|  |  | 20,232 |  | 24,314
CURRENT ASSETS
Debtors | 5 | 164,812 |  | 143,876 |
Cash at bank and in hand |  | 64,783 |  | 59,967 |
|  | 229,595 |  | 203,843 |
Creditors: Amounts Falling Due Within One Year | 6 | (148,354 ) |  | (128,735 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 81,241 |  | 75,108
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 101,473 |  | 99,422
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (21,750 ) |  | (67,810 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,844 ) |  | (4,620 )
NET ASSETS |  |  | 75,879 |  | 26,992
CAPITAL AND RESERVES
Called up share capital | 9 |  | 101 |  | 101
Profit and Loss Account |  |  | 75,778 |  | 26,891
SHAREHOLDERS' FUNDS |  |  | 75,879 |  | 26,992

Page 1
Page 2
Sysco Environmental 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 Tomas Gabor Director
8 October 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Sysco Environmental Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
Sysco Environmental Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08388007 . The registered office is 1 Barnsley Road, Hoyland, Barnsley, S74 0QN.
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:

Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
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. 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.
...CONTINUED
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Sysco Environmental Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
2.5. Taxation - continued
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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.8. Impairment of fixed assets
At each reporting period end rate, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediatley in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asses (or cash-generating unit) is increaased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carryng amount that would have been determined had no impairment loss been recongised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediateley in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
Basic financial assets
Basic finacial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amotised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amotised cost, using the effective interest rate method.
...CONTINUED
Page 4
Page 5
Sysco Environmental Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
2.8. Impairment of fixed assets - continued
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.
2.9. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recongnised in the period in which the employee's services are received.
Termination benefits are recognised immediatley as an expense when the company is demonstrably commited to terminate the employment if an employee or to provide termination benefits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2024: 16)
20 16
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2024 | 24,014 | 26,928 | 50,942
As at 28 February 2025 | 24,014 | 26,928 | 50,942
Depreciation
As at 1 March 2024 | 13,110 | 13,518 | 26,628
Provided during the period | 2,181 | 1,901 | 4,082
As at 28 February 2025 | 15,291 | 15,419 | 30,710
Net Book Value
As at 28 February 2025 | 8,723 | 11,509 | 20,232
As at 1 March 2024 | 10,904 | 13,410 | 24,314

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 8,723 |  | 10,904

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 145,257 |  | 115,719
Director's loan account | 19,555 |  | 28,157
| 164,812 |  | 143,876

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Page 6
Sysco Environmental Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,818 |  | 2,594
Trade creditors | 29,084 |  | 8,873
Bank loans and overdrafts | 55,044 |  | 63,327
Corporation tax | 17,649 |  | 16,310
Other taxes and social security | 8,432 |  | 6,661
VAT | 33,210 |  | 28,177
Other creditors | 3,117 |  | 2,793
| 148,354 |  | 128,735

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,671 |  | 2,339
Bank loans | 20,079 |  | 65,471
| 21,750 |  | 67,810

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 1,818 |  | 2,594
Later than one year and not later than five years | 1,671 |  | 2,339
| 3,489 |  | 4,933
| 3,489 |  | 4,933

9. Share Capital
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 Tomas Gabor | 28,156 | 44,854 | 53,455 | - | 19,555

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