Acorah Software Products - Accounts Production 16.5.460 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 06897307 Mr J Bull Mr L Beare iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06897307 2023-10-31 06897307 2024-10-31 06897307 2023-11-01 2024-10-31 06897307 frs-core:CurrentFinancialInstruments 2024-10-31 06897307 frs-core:Non-currentFinancialInstruments 2024-10-31 06897307 frs-core:ComputerEquipment 2024-10-31 06897307 frs-core:ComputerEquipment 2023-11-01 2024-10-31 06897307 frs-core:ComputerEquipment 2023-10-31 06897307 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-11-01 2024-10-31 06897307 frs-core:FurnitureFittings 2024-10-31 06897307 frs-core:FurnitureFittings 2023-11-01 2024-10-31 06897307 frs-core:FurnitureFittings 2023-10-31 06897307 frs-core:MotorVehicles 2024-10-31 06897307 frs-core:MotorVehicles 2023-11-01 2024-10-31 06897307 frs-core:MotorVehicles 2023-10-31 06897307 frs-core:OtherResidualIntangibleAssets 2024-10-31 06897307 frs-core:OtherResidualIntangibleAssets 2023-11-01 2024-10-31 06897307 frs-core:OtherResidualIntangibleAssets 2023-10-31 06897307 frs-core:PlantMachinery 2024-10-31 06897307 frs-core:PlantMachinery 2023-11-01 2024-10-31 06897307 frs-core:PlantMachinery 2023-10-31 06897307 frs-core:ShareCapital 2024-10-31 06897307 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 06897307 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 06897307 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 06897307 frs-bus:SmallEntities 2023-11-01 2024-10-31 06897307 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 06897307 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 06897307 frs-bus:Director1 2023-11-01 2024-10-31 06897307 frs-bus:Director2 2023-11-01 2024-10-31 06897307 frs-countries:EnglandWales 2023-11-01 2024-10-31 06897307 2022-10-31 06897307 2023-10-31 06897307 2022-11-01 2023-10-31 06897307 frs-core:CurrentFinancialInstruments 2023-10-31 06897307 frs-core:Non-currentFinancialInstruments 2023-10-31 06897307 frs-core:ShareCapital 2023-10-31 06897307 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 06897307
www.bathshop321.com Limited
Financial Statements
For The Year Ended 31 October 2024
www.bathshop321.com Limited
Contents
Contents

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

Page 1
www.bathshop321.com Limited
Balance Sheet
As At 31 October 2024
Balance Sheet
Registered number: 06897307

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 1,125
Tangible Assets | 5 |  | 6,875 |  | 17,303
|  |  | 6,875 |  | 18,428
CURRENT ASSETS
Stocks | 6 | 98,472 |  | 121,710 |
Debtors | 7 | 91,846 |  | 90,401 |
Cash at bank and in hand |  | 137,935 |  | 20,486 |
|  | 328,253 |  | 232,597 |
Creditors: Amounts Falling Due Within One Year | 8 | (669,551 ) |  | (604,861 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (341,298 ) |  | (372,264 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (334,423 ) |  | (353,836 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (10,079 ) |  | (20,766 )
NET LIABILITIES |  |  | (344,502 ) |  | (374,602 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | (345,502 ) |  | (375,602 )
SHAREHOLDERS' FUNDS |  |  | (344,502) |  | (374,602)

Page 1
Page 2
www.bathshop321.com Limited
Balance Sheet (continued)
As At 31 October 2024
For the year ending 31 October 2024 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 directors acknowledge their 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 J Bull Director
21 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
www.bathshop321.com Limited
Notes to the Financial Statements
For The Year Ended 31 October 2024
Notes to the Financial Statements
1. General Information
www.bathshop321.com Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06897307 . The registered office is Unit E9 Countess Avenue, Cheadle Hulme, Cheadle, Cheshire, SK8 6QS.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are now fully amortised.
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 | Straight Line Method 33%
Motor Vehicles | Straight Line Method 25%
Fixtures & Fittings | Straight Line Method 20%
Computer Equipment | Straight Line Method 25%

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.
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.
Page 3
Page 4
www.bathshop321.com Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2024
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 11)
10 11
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 November 2023 | 99,000
As at 31 October 2024 | 99,000
Amortisation
As at 1 November 2023 | 97,875
Provided during the period | 1,125
As at 31 October 2024 | 99,000
Net Book Value
As at 31 October 2024 | -
As at 1 November 2023 | 1,125

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 November 2023 | 13,352 | 8,945 | 124,990 | 16,980 | 164,267
Additions | - | - | - | 893 | 893
As at 31 October 2024 | 13,352 | 8,945 | 124,990 | 17,873 | 165,160
Depreciation
As at 1 November 2023 | 13,352 | 8,196 | 109,502 | 15,914 | 146,964
Provided during the period | - | 749 | 9,696 | 876 | 11,321
As at 31 October 2024 | 13,352 | 8,945 | 119,198 | 16,790 | 158,285
Net Book Value
As at 31 October 2024 | - | - | 5,792 | 1,083 | 6,875
As at 1 November 2023 | - | 749 | 15,488 | 1,066 | 17,303

6. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Stock | 98,472 |  | 121,710

Page 4
Page 5
www.bathshop321.com Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2024
7. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 64,410 |  | 4,598
Other debtors | 27,436 |  | 85,803
| 91,846 |  | 90,401

8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 586,276 |  | 476,625
Bank loans and overdrafts | 10,648 |  | 10,000
Other creditors | 24,352 |  | 87,466
Taxation and social security | 48,275 |  | 30,770
| 669,551 |  | 604,861

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

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 10,079 |  | 20,766

10. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 5